REGISTERED NUMBER: 07223789 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 May 2025

for

Kuckoo Ops Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R A Powell

Mr R De Araujo

Mrs J Osborn

REGISTERED OFFICE:

16 - 17 Fox Street

Preston

Lancashire

PR1 2AB

REGISTERED NUMBER:

07223789 (England and Wales)

ACCOUNTANTS:

McDade Roberts Accountants Limited

Chartered Accountants

316 Blackpool Road

Fulwood

Preston

Lancashire

PR2 3AE

FIXED ASSETS

Tangible assets

4

19,273

23,316

CURRENT ASSETS

Stocks

9,517

7,506

Debtors

5

26,960

33,895

Cash at bank and in hand

1,190

5,459

37,667

46,860

CREDITORS

Amounts falling due within one year

6

93,633

53,457

NET CURRENT LIABILITIES

(55,966

)

(6,597

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(36,693

)

16,719

CREDITORS

Amounts falling due after more than one year

7

(10,555

)

(12,778

)

PROVISIONS FOR LIABILITIES

-

(1,670

)

NET (LIABILITIES)/ASSETS

(47,248

)

2,271

CAPITAL AND RESERVES

Called up share capital

81

81

Share premium

29,970

29,970

Capital redemption reserve

26

26

Retained earnings

(77,325

)

(27,806

)

SHAREHOLDERS' FUNDS

(47,248

)

2,271

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 May 2025 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.

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 22 December 2025 and were signed on its behalf by:

Mr R A Powell - Director

1.	STATUTORY INFORMATION

Kuckoo Ops Ltd 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.

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.

Preparation of consolidated financial statements

The financial statements contain information about Kuckoo Ops Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated 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.

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

-

in accordance with the property lease

Bar equipment

-

10% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33.33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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 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 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Bar

and

Computer

property

equipment

fittings

equipment

Totals

£

£

£

£

£

COST

At 31 May 2024

and 30 May 2025

55,684

35,962

39,212

2,564

133,422

DEPRECIATION

At 31 May 2024

41,157

29,874

36,958

2,117

110,106

Charge for year

2,076

1,050

672

245

4,043

At 30 May 2025

43,233

30,924

37,630

2,362

114,149

NET BOOK VALUE

At 30 May 2025

12,451

5,038

1,582

202

19,273

At 30 May 2024

14,527

6,088

2,254

447

23,316

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.5.25

30.5.24

£

£

Other debtors

26,960

33,895

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.5.25

30.5.24

£

£

Trade creditors

15,899

10,609

Taxation and social security

-

9,757

Other creditors

77,734

33,091

93,633

53,457

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.5.25

30.5.24

£

£

Other creditors

10,555

12,778

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

1,666

3,889

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.5.25

30.5.24

£

£

Within one year

3,121

3,121

9.	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.

At the year end date the company had loans outstanding totalling £64,923 to a partnership with common control. £12,778 of this loan was at arms length commercial term with the remaining £52,145 being interest free and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Kuckoo Brands Limited.

The ultimate controlling party is Kuckoo Holdings Limited.