D. A. Cook (Builders) Limited - Accounts to registrar (filleted) - small 18.2
D. A. Cook (Builders) Limited - Accounts to registrar (filleted) - small 18.2
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 APRIL 2021 |
| FOR |
| D. A. COOK (BUILDERS) LIMITED |
| D. A. COOK (BUILDERS) LIMITED (REGISTERED NUMBER: 01180705) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the Year Ended 30 April 2021 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Chartered Certified Accountants' Report | 7 |
| D. A. COOK (BUILDERS) LIMITED |
| COMPANY INFORMATION |
| for the Year Ended 30 April 2021 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Certified Accountants |
| 11 Griffon Close |
| Quedgeley |
| Gloucester |
| Gloucestershire |
| GL2 4NQ |
| D. A. COOK (BUILDERS) LIMITED (REGISTERED NUMBER: 01180705) |
| BALANCE SHEET |
| 30 April 2021 |
| 2021 | 2020 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investment property | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Investments | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| D. A. COOK (BUILDERS) LIMITED (REGISTERED NUMBER: 01180705) |
| BALANCE SHEET - continued |
| 30 April 2021 |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| D. A. COOK (BUILDERS) LIMITED (REGISTERED NUMBER: 01180705) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the Year Ended 30 April 2021 |
| 1. | STATUTORY INFORMATION |
| D. A. Cook (Builders) Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| In respect of long term work in progress, it includes the appropriate amount of turnover relating to the stage of completion of the work. The excess of turnover beyond the amount invoiced at the end of the year is disclosed within debtors as 'Amounts recoverable on contract'. |
| Tangible fixed assets |
| Plant and machinery | - |
| Motor vehicles | - |
| Government grants |
| Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants relating to revenue are recognised in income in the period over which the income is receivable. The company received grants in relation to the Coronavirus Job Retention Scheme (CJRS) which is accounted for as a revenue grant. |
| Investment property |
| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. |
| Depreciation is not provided on investment properties. This treatment may be a departure from the requirements of the Companies Act concerning depreciation of fixed assets. However, these properties are not held for consumption but for investment and the directors consider that systematic annual depreciation would be inappropriate. The accounting policy adopted is therefore necessary for the accounts to give a true and fair view. Depreciation is only one of many factors reflected in the annual valuation and the amount which might otherwise have been shown cannot be separately identified or quantified. |
| Stocks and contract balances |
| Stock is valued at the lower of cost and net realiseable value, after making due allowance for obsolete and slow moving items. |
| Profit on contract work in progress is recognised by including an appropriate proportion of total contract value as turnover in the profit and loss account as the contract activity continues. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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. |
| D. A. COOK (BUILDERS) LIMITED (REGISTERED NUMBER: 01180705) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 30 April 2021 |
| 2. | ACCOUNTING POLICIES - continued |
| 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. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and | Motor |
| machinery | vehicles | Totals |
| £ | £ | £ |
| COST |
| At 1 May 2020 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 30 April 2021 |
| DEPRECIATION |
| At 1 May 2020 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 30 April 2021 |
| NET BOOK VALUE |
| At 30 April 2021 |
| At 30 April 2020 |
| 5. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 May 2020 |
| and 30 April 2021 |
| NET BOOK VALUE |
| At 30 April 2021 |
| At 30 April 2020 |
| The investment property was valued on an open market by the directors on 30 April 2021. |
| D. A. COOK (BUILDERS) LIMITED (REGISTERED NUMBER: 01180705) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 30 April 2021 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2021 | 2020 |
| £ | £ |
| Trade debtors |
| Amounts recoverable on contract |
| Other debtors |
| 7. | CURRENT ASSET INVESTMENTS |
| 2021 | 2020 |
| £ | £ |
| Unlisted investments | 4,760 | 4,760 |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2021 | 2020 |
| £ | £ |
| Trade creditors |
| Tax |
| Social security and other taxes |
| Other creditors |
| Directors' loan accounts | 894,915 | 897,630 |
| Accrued expenses |
| 9. | ULTIMATE CONTROLLING PARTY |
| The controlling party is D A Cook. |
| CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS |
| ON THE UNAUDITED FINANCIAL STATEMENTS OF |
| D. A. COOK (BUILDERS) LIMITED |
| The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D. A. Cook (Builders) Limited for the year ended 30 April 2021 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. |
| As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook. |
| This report is made solely to the Board of Directors of D. A. Cook (Builders) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of D. A. Cook (Builders) Limited and state those matters that we have agreed to state to the Board of Directors of D. A. Cook (Builders) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report. |
| It is your duty to ensure that D. A. Cook (Builders) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of D. A. Cook (Builders) Limited. You consider that D. A. Cook (Builders) Limited 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 financial statements of D. A. Cook (Builders) Limited. 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 financial statements. |
| Chartered Certified Accountants |
| 11 Griffon Close |
| Quedgeley |
| Gloucester |
| Gloucestershire |
| GL2 4NQ |