B A Cook And Co. Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10516762

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		42,500		31,427

			42,500		31,427
CURRENT ASSETS
Stocks	5	2,000		2,000
Debtors		21,108		15,835
Cash at bank and in hand		389,060		378,244

		412,168		396,079
Creditors: Amounts Falling Due Within One Year		(206,335 )		(238,896 )

NET CURRENT ASSETS (LIABILITIES)			205,833		157,183

TOTAL ASSETS LESS CURRENT LIABILITIES			248,333		188,610

NET ASSETS			248,333		188,610

CAPITAL AND RESERVES
Called up share capital	6		50		50
Profit and Loss Account			248,283		188,560

SHAREHOLDERS' FUNDS			248,333		188,610

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B A Cook And Co. Ltd

Balance Sheet (continued)

As At 30 December 2025

For the year ending 30 December 2025 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 B Cook

Director

9th September 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

B A Cook And Co. Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10516762 . The registered office is 237 Westcombe Hill, London, SE3 7DW.

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.

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% on reducing balance
Motor Vehicles	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

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

Tax is recognised in the profit and loss account except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Deferred Tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the Balance Sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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B A Cook And Co. Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 December 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 31 December 2024	47,903	53,241	582	101,726
Additions	-	25,240	-	25,240

As at 30 December 2025	47,903	78,481	582	126,966

Depreciation
As at 31 December 2024	43,107	27,047	145	70,299
Provided during the period	1,199	12,859	109	14,167

As at 30 December 2025	44,306	39,906	254	84,466

Net Book Value
As at 30 December 2025	3,597	38,575	328	42,500

As at 31 December 2024	4,796	26,194	437	31,427

5. Stocks

	2025	2024
	£	£
Stock	2,000	2,000

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	50	50

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