REGISTERED NUMBER: 07737790 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 May 2025

for

Kuckoo Ops (Chester) Limited

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:

07737790 (England and Wales)

ACCOUNTANTS:

McDade Roberts Accountants Limited

Chartered Accountants

316 Blackpool Road

Fulwood

Preston

Lancashire

PR2 3AE

FIXED ASSETS

Tangible assets

4

98,831

112,185

CURRENT ASSETS

Stocks

12,063

12,566

Debtors

5

30,734

17,283

Cash at bank and in hand

7,045

8,628

49,842

38,477

CREDITORS

Amounts falling due within one year

6

175,700

115,564

NET CURRENT LIABILITIES

(125,858

)

(77,087

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(27,027

)

35,098

CREDITORS

Amounts falling due after more than one year

7

-

(1,300

)

PROVISIONS FOR LIABILITIES

-

(3,952

)

NET (LIABILITIES)/ASSETS

(27,027

)

29,846

CAPITAL AND RESERVES

Called up share capital

58

58

Share premium

29,275

29,275

Capital redemption reserve

64

64

Retained earnings

(56,424

)

449

SHAREHOLDERS' FUNDS

(27,027

)

29,846

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 (Chester) 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 58 Watergate Street, Chester, CH1 2LA.

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 (Chester) Limited 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

-

5% on cost and in accordance with the property lease

Bar equipment

-

10% on cost

Fixtures and fittings

-

10% 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 13 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Bar

and

Computer

property

equipment

fittings

equipment

Totals

£

£

£

£

£

COST

At 31 May 2024

203,825

62,523

57,768

751

324,867

Additions

-

1,030

-

-

1,030

At 30 May 2025

203,825

63,553

57,768

751

325,897

DEPRECIATION

At 31 May 2024

107,446

54,265

50,220

751

212,682

Charge for year

10,786

2,005

1,593

-

14,384

At 30 May 2025

118,232

56,270

51,813

751

227,066

NET BOOK VALUE

At 30 May 2025

85,593

7,283

5,955

-

98,831

At 30 May 2024

96,379

8,258

7,548

-

112,185

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.5.25

30.5.24

£

£

Other debtors

30,734

17,283

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.5.25

30.5.24

£

£

Trade creditors

31,042

16,338

Taxation and social security

22

16,939

Other creditors

144,636

82,287

175,700

115,564

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.5.25

30.5.24

£

£

Other creditors

-

1,300

8.	LEASING AGREEMENTS

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

30.5.25

30.5.24

£

£

Within one year

51,996

52,000

Between one and five years

207,984

208,000

In more than five years

147,322

199,333

407,302

459,333

9.	RELATED PARTY DISCLOSURES

At the year end date the company had a loan outstanding of £1,950.11 to a director on arms length commercial terms. the interest charged for the year was £325.02.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Kuckoo Brands Limited.

The ultimate controlling party is Kuckoo Holdings Limited.