DAN COOK CARPENTRY & BUILDING LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11163373

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		98,339		69,786

			98,339		69,786
CURRENT ASSETS
Debtors	5	163,821		27,361
Cash at bank and in hand		143,077		147,021

		306,898		174,382
Creditors: Amounts Falling Due Within One Year	6	(259,926 )		(150,097 )

NET CURRENT ASSETS (LIABILITIES)			46,972		24,285

TOTAL ASSETS LESS CURRENT LIABILITIES			145,311		94,071

Creditors: Amounts Falling Due After More Than One Year	7		(90,834 )		(69,051 )

NET ASSETS			54,477		25,020

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			54,377		24,920

SHAREHOLDERS' FUNDS			54,477		25,020

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DAN COOK CARPENTRY & BUILDING LTD

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Daniel Cook

Director

11 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

DAN COOK CARPENTRY & BUILDING LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11163373 . The registered office is Mj Evans & Co Minerva Way, Brunel Road, Newton Abbot, Devon, TQ12 4PJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	25% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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DAN COOK CARPENTRY & BUILDING LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2025: 8)

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 February 2025	144,421
Additions	75,887
Disposals	(34,495 )

As at 31 January 2026	185,813

Depreciation
As at 1 February 2025	74,635
Provided during the period	32,781
Disposals	(19,942 )

As at 31 January 2026	87,474

Net Book Value
As at 31 January 2026	98,339

As at 1 February 2025	69,786

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	48,406	27,361
Other debtors	115,415	-

	163,821	27,361

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DAN COOK CARPENTRY & BUILDING LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	22,883	14,160
Trade creditors	102,624	45,882
Bank loans and overdrafts	10,149	11,461
Other creditors	18,096	35,527
Taxation and social security	106,174	43,067

	259,926	150,097

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	66,060	35,392
Bank loans	24,774	33,659

	90,834	69,051

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	22,883	14,160
Later than one year and not later than five years	66,060	35,392

	88,943	49,552

	88,943	49,552

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Daniel Cook	310	97,459	44,093	-	53,056

During the year Mr D Cook, a director also maintained a loan account with the company. At the year-end the director owed the company £53,056 (2025: they owed £0.00). Interest is charged on overdrawn balances at the approved rate when overdrawn and there are no set repayment terms.

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