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REGISTERED NUMBER: 08284490 (England and Wales)























Unaudited Financial Statements

for the Period 1 December 2022 to 31 May 2023

for

Kuckoo Ops Warrington Limited

Kuckoo Ops Warrington Limited (Registered number: 08284490)

Contents of the Financial Statements
for the Period 1 December 2022 to 31 May 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Kuckoo Ops Warrington Limited

Company Information
for the Period 1 December 2022 to 31 May 2023







DIRECTORS: Mr R De Araujo
Mrs J Osborn
Mr R A Powell





REGISTERED OFFICE: 16 - 17 Fox Street
Preston
Lancashire
PR1 2AB





REGISTERED NUMBER: 08284490 (England and Wales)





ACCOUNTANTS: McDade Roberts Accountants Limited
Chartered Accountants
316 Blackpool Road
Fulwood
Preston
Lancashire
PR2 3AE

Kuckoo Ops Warrington Limited (Registered number: 08284490)

Statement of Financial Position
31 May 2023

31.5.23 30.11.22
Notes £    £   
CURRENT ASSETS
Cash at bank 13 13

CREDITORS
Amounts falling due within one year 5 70,448 64,624
NET CURRENT LIABILITIES (70,435 ) (64,611 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(70,435

)

(64,611

)

CREDITORS
Amounts falling due after more than one
year

6

20,833

25,833
NET LIABILITIES (91,268 ) (90,444 )

CAPITAL AND RESERVES
Called up share capital 8 65 65
Share premium 9 18,967 18,967
Capital redemption reserve 9 10 10
Retained earnings 9 (110,310 ) (109,486 )
SHAREHOLDERS' FUNDS (91,268 ) (90,444 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

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.

Kuckoo Ops Warrington Limited (Registered number: 08284490)

Statement of Financial Position - continued
31 May 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 21 November 2023 and were signed on its behalf by:





Mr R A Powell - Director


Kuckoo Ops Warrington Limited (Registered number: 08284490)

Notes to the Financial Statements
for the Period 1 December 2022 to 31 May 2023


1. STATUTORY INFORMATION

Kuckoo Ops Warrington Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The principal place of business is 15 Fox Street, Preston PR1 2AB

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going Concern
At the year end date the company had a negative balance sheet and was no longer actively trading.

Whilst the going concern assumption may not be appropriate the accounts have still been prepared on a going concern basis as this is considered most suitable in line with FRS102.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Bar Equipment - 10% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 20% on cost

Fixed assets are periodically reviewed for impairment and if this is the case they are written down accordingly.

Taxation
Taxation for the period 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

Kuckoo Ops Warrington Limited (Registered number: 08284490)

Notes to the Financial Statements - continued
for the Period 1 December 2022 to 31 May 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Bar and Computer
property Equipment fittings equipment Totals
£    £    £    £    £   
COST
At 1 December 2022
and 31 May 2023 44,511 10,337 12,106 100 67,054
DEPRECIATION
At 1 December 2022
and 31 May 2023 44,511 10,337 12,106 100 67,054
NET BOOK VALUE
At 31 May 2023 - - - - -
At 30 November 2022 - - - - -

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 30.11.22
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 1 541
Other creditors 60,447 54,083
70,448 64,624

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.23 30.11.22
£    £   
Bank loans 20,833 25,833

7. SECURED DEBTS

The UK Government have provided a 100% guarantee on the Bounce Back Loan Scheme (BBLS), borrowings obtained from National Westminster Bank PLC in the year.

8. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 31.5.23 30.11.22
value: £    £   
65 Share capital 1 £1 65 65

Kuckoo Ops Warrington Limited (Registered number: 08284490)

Notes to the Financial Statements - continued
for the Period 1 December 2022 to 31 May 2023


9. RESERVES
Capital
Retained Share redemption
earnings premium reserve Totals
£    £    £    £   

At 1 December 2022 (109,486 ) 18,967 10 (90,509 )
Deficit for the period (824 ) (824 )
At 31 May 2023 (110,310 ) 18,967 10 (91,333 )

10. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.