C J Cook Limited - Period Ending 2016-09-30

Registration number: 05933444

C J Cook Limited

Unaudited Abbreviated Accounts

for the Year Ended 30 September 2016

Graham Sunley & Co Limited
Chartered Certified Accountant
52 Front Street
Acomb
York
YO24 3BX

C J Cook Limited

Contents

Accountants' Report	1
Abbreviated Balance Sheet	2
Notes to the Abbreviated Accounts	3 to 4

The following reproduces the text of the accountants' report in respect of the company's annual financial statements, from which the abbreviated accounts (set out on pages 2 to 4) have been prepared.

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
C J Cook Limited
for the Year Ended 30 September 2016

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of C J Cook Limited for the year ended 30 September 2016 set out on pages 4 to 10 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://rulebook.accaglobal.com.

This report is made solely to the Board of Directors of C J Cook Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of C J Cook Limited and state those matters that we have agreed to state to them, 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 C J Cook Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that C J Cook Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of C J Cook Limited. You consider that C J Cook 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 accounts of C J Cook 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 accounts.

......................................

Graham Sunley & Co Limited
Chartered Certified Accountant
52 Front Street
Acomb
York
YO24 3BX

14 February 2017

Page 1

C J Cook Limited

(Registration number: 05933444)
Abbreviated Balance Sheet as at 30 September 2016

	Note	2016 £	2015 £
Fixed assets
Tangible assets	2	1,479	2,298
Current assets
Stocks		625,617	644,442
Debtors		15,830	4,420
Cash at bank and in hand		-	112,795
		641,447	761,657
Prepayments and accrued income		6,532	-
Creditors: Amounts falling due within one year	3	(513,210)	(677,448)
Net current assets		134,769	84,209
Total assets less current liabilities		136,248	86,507
Provisions for liabilities		(295)	(459)
Accruals and deferred income		(1,632)	(1,632)
Net assets		134,321	84,416
Capital and reserves
Called up share capital	4	4	4
Profit and loss account		134,317	84,412
Shareholders funds		134,321	84,416

For the year ending 30 September 2016 the company was entitled to exemption 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.

Approved by the director on 14 February 2017

.........................................
Mr Christopher J Cook
Director

The notes on pages 3 to 4 form an integral part of these financial statements.
Page 2

C J Cook Limited

Notes to the Abbreviated Accounts

Accounting policies

Basis of preparation

The full financial statements, from which these abbreviated accounts have been extracted, have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover represents the sale of properties and building work.

Revenue recognition

Sales of properties are recognised on the legal completion date. Building work is recognised upon completion or at agreed stages of completion. When work is ongoing at the financial year end a suitable estimated debtor is included in turnover.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class	Depreciation method and rate
Plant & Machinery	25% reducing balance

Work in progress

Work in progress is valued at the lower of cost and net realisable value after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs. No element of profit is included in the valuation of work in progress relating to speculative developments.

Provisions

A provision is recognised when there is a legal or constructive obligation as a result of a past event and it is probable that an outflow of economic benefits will be required to settle the obligation.

Deferred tax

Deferred tax is recognised, without discounting, in respect of all timing differences between the treatment of certain items for taxation and accounting purposes, which have arisen but not reversed by the balance sheet date, except as required by the FRSSE. Deferred tax is measured at the rates that are expected to apply in the periods when the timing differences are expected to reverse, based on the tax rates and law enacted at the balance sheet date.

Pensions

The company operates a defined contribution pension scheme. Contributions are recognised in the profit and loss account in the period in which they become payable in accordance with the rules of the scheme.

Page 3

C J Cook Limited

Notes to the Abbreviated Accounts

Fixed assets

	Tangible assets £	Total £
Cost
At 1 October 2015	9,873	9,873
At 30 September 2016	9,873	9,873
Depreciation
At 1 October 2015	7,575	7,575
Charge for the year	819	819
At 30 September 2016	8,394	8,394
Net book value
At 30 September 2016	1,479	1,479
At 30 September 2015	2,298	2,298

Creditors

Creditors includes the following liabilities, on which security has been given by the company:

	2016 £	2015 £
Amounts falling due within one year	260,855	284,155

Share capital

Allotted, called up and fully paid shares

	2016		2015
	No.	£	No.	£
Ordinary shares of £1 each	4	4	4	4

Control

The company is controlled by Mr C Cook & Mrs J Cook.

Page 4