Cooking Something Limited


Directors	Janet Mary Rands
	Trevor Alan Rands


Company Secretary	Janet Mary Rands


Registered Address	Llwyncelyn
	172 St Davids Road
	Letterston
	SA62 5ST


Registered Number	04037572 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		211,713		224,623
			211,713		224,623
Current assets
Stocks	5	1,530		3,856
Debtors	6	59,747		51,669
Cash at bank and on hand		732,472		647,508
		793,749		703,033
Creditors amounts falling due within one year	7	(102,361)		(111,720)
Net current assets (liabilities)			691,388		591,313
Total assets less current liabilities			903,101		815,936
Provisions for liabilities	8		(25,901)		(27,583)
Net assets			877,200		788,353
Capital and reserves
Called up share capital			2,300		2,300
Profit and loss account			874,900		786,053
Shareholders' funds			877,200		788,353

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 April 2025, and are signed on its behalf by:

Janet Mary Rands
Director
Registered Company No. 04037572

Cooking Something Limited

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 5 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

	Goodwill
	Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Investments
	Investments held as fixed asset are stated at cost, together with subsequent capital contributions, less any provisions for impairment in value. Investment income is recognised in the financial statements when the company becomes entitled to its share of profits from the fixed asset investment. Investments in subsiduary, associates and jointly controlled entities are included at fair value.

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price less any associated costs to enable such sales to complete (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down stocks to net realisable value and all losses of stocks are recognise as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

Stocks and work in progress

Stocks are valued at the lower of cost and estimated selling price less any associated costs to enable such sales to complete (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down stocks to net realisable value and all losses of stocks are recognise as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	11		12

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	82,500	82,500
At 31 March 25	82,500	82,500
Amortisation and impairment
At 01 April 24	82,500	82,500
At 31 March 25	82,500	82,500
Net book value
At 31 March 25	-	-
At 31 March 24	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Total
	£	£	£	£
Cost or valuation
At 01 April 24	113,973	462,904	7,950	584,827
Additions	-	3,283	-	3,283
At 31 March 25	113,973	466,187	7,950	588,110
Depreciation and impairment
At 01 April 24	-	353,670	6,534	360,204
Charge for year	-	15,867	326	16,193
At 31 March 25	-	369,537	6,860	376,397
Net book value
At 31 March 25	113,973	96,650	1,090	211,713
At 31 March 24	113,973	109,234	1,416	224,623


	No depreciation is provided on freehold property as the amount that is depreciated is the difference between cost and residual value. In the opinion of the directors, the residual value is at least cost and there is therefore no depreciation to provide.

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	1,530	3,856
Total	1,530	3,856

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	-	1
Prepayments and accrued income	45,747	37,668
Total	45,747	37,669

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	16,572	18,978
Taxation and social security	83,190	89,914
Other creditors	199	428
Accrued liabilities and deferred income	2,400	2,400
Total	102,361	111,720

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	25,901	27,583
Total	25,901	27,583

9.	Directors advances, credits and guarantees
	The directors have lent money to the company. As at 31 March 2025, the company owed them £199 (2024 - £427).