Company Registration No. 11792448 (England and Wales)
Cook & Rowe Ltd
Unaudited accounts
for the year ended 31 December 2025
Cook & Rowe Ltd
Unaudited accounts
Contents
Cook & Rowe Ltd
Company Information
for the year ended 31 December 2025
Directors
Richard Cook
Irene Cook
Company Number
11792448 (England and Wales)
Registered Office
85 Great Portland St
London
W1W 7LT
England
Accountants
RAE Business Services (Yorkshire) Limited
167-169 Great Portland Street
5th Floor
London
W1W 5PF
Cook & Rowe Ltd
Accountants' report
Accountants' report to the board of directors of Cook & Rowe Ltd on the preparation of the unaudited statutory accounts for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Cook & Rowe Ltd for the year ended
31 December 2025 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Cook & Rowe Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Cook & Rowe Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cook & Rowe Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Cook & Rowe Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Cook & Rowe Ltd. You consider that Cook & Rowe Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Cook & Rowe Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
RAE Business Services (Yorkshire) Limited
167-169 Great Portland Street
5th Floor
London
W1W 5PF
6 August 2026
Cook & Rowe Ltd
Statement of financial position
as at 31 December 2025
Tangible assets
315,000
315,000
Cash at bank and in hand
4,791
5,704
Creditors: amounts falling due within one year
(55,445)
(55,084)
Net current liabilities
(42,004)
(37,130)
Total assets less current liabilities
272,996
277,870
Creditors: amounts falling due after more than one year
(289,580)
(293,178)
Net liabilities
(16,584)
(15,308)
Called up share capital
100
100
Revaluation reserve
(22,288)
(26,121)
Profit and loss account
5,604
10,713
Shareholders' funds
(16,584)
(15,308)
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by
Irene Cook
Director
Company Registration No. 11792448
Cook & Rowe Ltd
Notes to the Accounts
for the year ended 31 December 2025
Cook & Rowe Ltd is a private company, limited by shares, registered in England and Wales, registration number 11792448. The registered office is 85 Great Portland St, London, W1W 7LT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33% on cost
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Cook & Rowe Ltd
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
Cost or valuation
At valuation
At cost
At 1 January 2025
305,098
11,499
316,597
Revaluations
3,833
-
3,833
At 31 December 2025
308,931
11,499
320,430
At 1 January 2025
-
1,597
1,597
Charge for the year
-
3,833
3,833
At 31 December 2025
-
5,430
5,430
At 31 December 2025
308,931
6,069
315,000
At 31 December 2024
305,098
9,902
315,000
Amounts falling due within one year
Other debtors
8,650
12,250
6
Creditors: amounts falling due within one year
2025
2024
Other creditors
29,323
32,473
Loans from directors
25,402
21,651
7
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
265,872
270,812
Other creditors
23,708
22,366
Aggregate of amounts that fall due for payment after five years
242,156
242,156
Included in long term creditors is a bank loan secured on the investment property. A personal guarantee has been provided.
8
Transactions with related parties
Included in debtors is a related party loan of £8,650 (2024 - £12,250). The loan is interest-free and repayable on demand.
The company owed a total of £25,402 (2024 - £21,651) to the directors at the year end. The loans are interest-free and repayable on demand.
Cook & Rowe Ltd
Notes to the Accounts
for the year ended 31 December 2025
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).