ALL ABOUT THE COOKS LTD

ALL ABOUT THE COOKS LTD - Company Information

2021-10-012022-09-302022-09-30false11557957ALL ABOUT THE COOKS LTD2023-06-2956290iso4217:GBPxbrli:pure115579572021-10-01115579572022-09-30115579572021-10-012022-09-30115579572020-10-01115579572021-09-30115579572020-10-012021-09-3011557957bus:SmallEntities2021-10-012022-09-3011557957bus:AuditExempt-NoAccountantsReport2021-10-012022-09-3011557957bus:FullAccounts2021-10-012022-09-3011557957bus:PrivateLimitedCompanyLtd2021-10-012022-09-3011557957core:WithinOneYear2022-09-3011557957core:AfterOneYear2022-09-3011557957core:WithinOneYear2021-09-3011557957core:AfterOneYear2021-09-3011557957core:ShareCapital2022-09-3011557957core:SharePremium2022-09-3011557957core:RevaluationReserve2022-09-3011557957core:OtherReservesSubtotal2022-09-3011557957core:RetainedEarningsAccumulatedLosses2022-09-3011557957core:ShareCapital2021-09-3011557957core:SharePremium2021-09-3011557957core:RevaluationReserve2021-09-3011557957core:OtherReservesSubtotal2021-09-3011557957core:RetainedEarningsAccumulatedLosses2021-09-3011557957core:LandBuildings2022-09-3011557957core:PlantMachinery2022-09-3011557957core:Vehicles2022-09-3011557957core:FurnitureFittings2022-09-3011557957core:OfficeEquipment2022-09-3011557957core:NetGoodwill2022-09-3011557957core:IntangibleAssetsOtherThanGoodwill2022-09-3011557957core:ListedExchangeTraded2022-09-3011557957core:UnlistedNon-exchangeTraded2022-09-3011557957core:LandBuildings2021-09-3011557957core:PlantMachinery2021-09-3011557957core:Vehicles2021-09-3011557957core:FurnitureFittings2021-09-3011557957core:OfficeEquipment2021-09-3011557957core:NetGoodwill2021-09-3011557957core:IntangibleAssetsOtherThanGoodwill2021-09-3011557957core:ListedExchangeTraded2021-09-3011557957core:UnlistedNon-exchangeTraded2021-09-3011557957core:LandBuildings2021-10-012022-09-3011557957core:PlantMachinery2021-10-012022-09-3011557957core:Vehicles2021-10-012022-09-3011557957core:FurnitureFittings2021-10-012022-09-3011557957core:OfficeEquipment2021-10-012022-09-3011557957core:NetGoodwill2021-10-012022-09-3011557957core:IntangibleAssetsOtherThanGoodwill2021-10-012022-09-3011557957core:ListedExchangeTraded2021-10-012022-09-3011557957core:UnlistedNon-exchangeTraded2021-10-012022-09-3011557957core:MoreThanFiveYears2021-10-012022-09-3011557957core:Non-currentFinancialInstruments2022-09-3011557957core:Non-currentFinancialInstruments2021-09-3011557957dpl:CostSales2021-10-012022-09-3011557957dpl:DistributionCosts2021-10-012022-09-3011557957dpl:AdministrativeExpenses2021-10-012022-09-3011557957core:LandBuildings2021-10-012022-09-3011557957core:PlantMachinery2021-10-012022-09-3011557957core:Vehicles2021-10-012022-09-3011557957core:FurnitureFittings2021-10-012022-09-3011557957core:OfficeEquipment2021-10-012022-09-3011557957core:NetGoodwill2021-10-012022-09-3011557957core:IntangibleAssetsOtherThanGoodwill2021-10-012022-09-3011557957dpl:GroupUndertakings2021-10-012022-09-3011557957dpl:ParticipatingInterests2021-10-012022-09-3011557957dpl:GroupUndertakingscore:ListedExchangeTraded2021-10-012022-09-3011557957core:ListedExchangeTraded2021-10-012022-09-3011557957dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-10-012022-09-3011557957core:UnlistedNon-exchangeTraded2021-10-012022-09-3011557957dpl:CostSales2020-10-012021-09-3011557957dpl:DistributionCosts2020-10-012021-09-3011557957dpl:AdministrativeExpenses2020-10-012021-09-3011557957core:LandBuildings2020-10-012021-09-3011557957core:PlantMachinery2020-10-012021-09-3011557957core:Vehicles2020-10-012021-09-3011557957core:FurnitureFittings2020-10-012021-09-3011557957core:OfficeEquipment2020-10-012021-09-3011557957core:NetGoodwill2020-10-012021-09-3011557957core:IntangibleAssetsOtherThanGoodwill2020-10-012021-09-3011557957dpl:GroupUndertakings2020-10-012021-09-3011557957dpl:ParticipatingInterests2020-10-012021-09-3011557957dpl:GroupUndertakingscore:ListedExchangeTraded2020-10-012021-09-3011557957core:ListedExchangeTraded2020-10-012021-09-3011557957dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-10-012021-09-3011557957core:UnlistedNon-exchangeTraded2020-10-012021-09-3011557957core:NetGoodwill2022-09-3011557957core:IntangibleAssetsOtherThanGoodwill2022-09-3011557957core:LandBuildings2022-09-3011557957core:PlantMachinery2022-09-3011557957core:Vehicles2022-09-3011557957core:FurnitureFittings2022-09-3011557957core:OfficeEquipment2022-09-3011557957core:AfterOneYear2022-09-3011557957core:WithinOneYear2022-09-3011557957core:ListedExchangeTraded2022-09-3011557957core:UnlistedNon-exchangeTraded2022-09-3011557957core:ShareCapital2022-09-3011557957core:SharePremium2022-09-3011557957core:RevaluationReserve2022-09-3011557957core:OtherReservesSubtotal2022-09-3011557957core:RetainedEarningsAccumulatedLosses2022-09-3011557957core:NetGoodwill2021-09-3011557957core:IntangibleAssetsOtherThanGoodwill2021-09-3011557957core:LandBuildings2021-09-3011557957core:PlantMachinery2021-09-3011557957core:Vehicles2021-09-3011557957core:FurnitureFittings2021-09-3011557957core:OfficeEquipment2021-09-3011557957core:AfterOneYear2021-09-3011557957core:WithinOneYear2021-09-3011557957core:ListedExchangeTraded2021-09-3011557957core:UnlistedNon-exchangeTraded2021-09-3011557957core:ShareCapital2021-09-3011557957core:SharePremium2021-09-3011557957core:RevaluationReserve2021-09-3011557957core:OtherReservesSubtotal2021-09-3011557957core:RetainedEarningsAccumulatedLosses2021-09-3011557957core:NetGoodwill2020-10-0111557957core:IntangibleAssetsOtherThanGoodwill2020-10-0111557957core:LandBuildings2020-10-0111557957core:PlantMachinery2020-10-0111557957core:Vehicles2020-10-0111557957core:FurnitureFittings2020-10-0111557957core:OfficeEquipment2020-10-0111557957core:AfterOneYear2020-10-0111557957core:WithinOneYear2020-10-0111557957core:ListedExchangeTraded2020-10-0111557957core:UnlistedNon-exchangeTraded2020-10-0111557957core:ShareCapital2020-10-0111557957core:SharePremium2020-10-0111557957core:RevaluationReserve2020-10-0111557957core:OtherReservesSubtotal2020-10-0111557957core:RetainedEarningsAccumulatedLosses2020-10-0111557957core:AfterOneYear2021-10-012022-09-3011557957core:WithinOneYear2021-10-012022-09-3011557957core:Non-currentFinancialInstrumentscore:CostValuation2021-10-012022-09-3011557957core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2021-10-012022-09-3011557957core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2021-10-012022-09-3011557957core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2021-10-012022-09-3011557957core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2021-10-012022-09-3011557957core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2021-10-012022-09-3011557957core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2021-10-012022-09-3011557957core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2021-10-012022-09-3011557957core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2021-10-012022-09-3011557957core:Non-currentFinancialInstrumentscore:CostValuation2022-09-3011557957core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-09-3011557957core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-09-3011557957core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-09-3011557957core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-09-3011557957core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-09-3011557957core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-09-3011557957core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-09-3011557957core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-09-3011557957core:Non-currentFinancialInstrumentscore:CostValuation2021-09-3011557957core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2021-09-3011557957core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2021-09-3011557957core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2021-09-3011557957core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2021-09-3011557957core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2021-09-3011557957core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2021-09-3011557957core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2021-09-3011557957core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2021-09-3011557957bus:Director12021-10-012022-09-3011557957bus:Director22021-10-012022-09-30

Registered Number
11557957
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2022

ALL ABOUT THE COOKS LTD

Company Information
for the year from 1 October 2021 to 30 September 2022


Directors	LADKIN, Claire Louise
	MAKIN, Patrick William


Registered Address	3 Norland Road
	Clifton
	Bristol
	BS8 3LP


Registered Number	11557957 (England and Wales)

ALL ABOUT THE COOKS LTD

Balance Sheet as at
30 September 2022

	Notes	2022		2021
		£	£	£	£
Fixed assets
Intangible assets	6		1,916		-
Tangible assets	7		2,335		-
			4,251		-
Current assets
Debtors	8	2,841		700
Cash at bank and on hand		199,668		2,909
		202,509		3,609
Creditors amounts falling due within one year	9	(27,059)		(12,470)
Net current assets (liabilities)			175,450		(8,861)
Total assets less current liabilities			179,701		(8,861)
Creditors amounts falling due after one year	10		(6,405)		(11,577)
Net assets			173,296		(20,438)
Capital and reserves
Called up share capital			1		1
Share premium			355,007		85,007
Profit and loss account			(181,712)		(105,446)
Shareholders' funds			173,296		(20,438)

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.

The financial statements were approved and authorised for issue by the Board of Directors on 29 June 2023, and are signed on its behalf by:

LADKIN, Claire Louise
Director

MAKIN, Patrick William
Director

Registered Company No. 11557957

ALL ABOUT THE COOKS LTD

Notes to the Financial Statements
for the year ended 30 September 2022

1.	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.

2.	Compliance with applicable reporting framework
	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.

3.	Basis of measurement used in financial statements
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

4.	Accounting policies

	Turnover policy
	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.

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

	Intangible assets policy
	Intangible assets are stated at cost or valuation less amortisation. Amortisation is provided on all intangible assets on a straight line basis, over five years.

	Revenue recognition policy
	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 recognition policy

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.

	Foreign currency translation and operations policy
	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 and operations policy

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.

	Employee benefits policy
	A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are expensed in the period to which they relate. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Employee benefits policy

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are expensed in the period to which they relate. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

	Going concern
	The financial statements have been prepared on a going concern basis. The directors report since the 30th September 2022 year end, qualifying investment has been raised through Crowdfund for around £83,000 and £5,000 of internal funding. The directors also anticipate further investment raise will incur in future.

5.	Employee information


		2022		2021
	Average number of employees during the year	3		3

6.	Intangible assets

	Other	Total
	£	£
Cost or valuation
Additions	2,395	2,395
At 30 September 22	2,395	2,395
Amortisation and impairment
Charge for year	479	479
At 30 September 22	479	479
Net book value
At 30 September 22	1,916	1,916
At 30 September 21	-	-

7.	Property, plant and equipment

	Office Equipment	Total
	£	£
Cost or valuation
Additions	2,447	2,447
At 30 September 22	2,447	2,447
Depreciation and impairment
Charge for year	112	112
At 30 September 22	112	112
Net book value
At 30 September 22	2,335	2,335
At 30 September 21	-	-

8.	Debtors

	2022	2021
	£	£
Trade debtors / trade receivables	2,194	450
Prepayments and accrued income	647	250
Total	2,841	700


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

9.	Creditors within one year

	2022	2021
	£	£
Trade creditors / trade payables	7,498	1,814
Bank borrowings and overdrafts	19,561	9,906
Accrued liabilities and deferred income	-	750
Total	27,059	12,470


	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. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Borrowings Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss Account over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

10.	Creditors after one year

	2022	2021
	£	£
Bank borrowings and overdrafts	6,405	11,577
Total	6,405	11,577