REGISTERED NUMBER: 08284490 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 May 2025

for

Kuckoo Ops Warrington Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

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

FIXED ASSETS

Tangible assets

4

145,762

240,769

CURRENT ASSETS

Stocks

14,910

17,013

Debtors

5

72,003

9,732

Cash at bank and in hand

5,157

9,143

92,070

35,888

CREDITORS

Amounts falling due within one year

6

323,390

232,831

NET CURRENT LIABILITIES

(231,320

)

(196,943

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(85,558

)

43,826

CREDITORS

Amounts falling due after more than one year

7

169,402

169,833

NET LIABILITIES

(254,960

)

(126,007

)

CAPITAL AND RESERVES

Called up share capital

65

65

Share premium

18,967

18,967

Capital redemption reserve

10

10

Retained earnings

(274,002

)

(145,049

)

SHAREHOLDERS' FUNDS

(254,960

)

(126,007

)

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 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.

Preparation of consolidated financial statements

The financial statements contain information about Kuckoo Ops Warrington 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

-

in accordance with the property lease

Bar Equipment

-

10% on cost

Fixtures and fittings

-

10% 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.

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 11 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Bar

and

Computer

property

Equipment

fittings

equipment

Totals

£

£

£

£

£

COST

At 31 May 2024

128,265

23,436

168,757

641

321,099

Additions

660

171

-

-

831

Disposals

-

(10,908

)

(71,451

)

-

(82,359

)

At 30 May 2025

128,925

12,699

97,306

641

239,571

DEPRECIATION

At 31 May 2024

48,919

11,017

20,238

156

80,330

Charge for year

8,890

236

8,520

108

17,754

Eliminated on disposal

-

(566

)

(3,709

)

-

(4,275

)

At 30 May 2025

57,809

10,687

25,049

264

93,809

NET BOOK VALUE

At 30 May 2025

71,116

2,012

72,257

377

145,762

At 30 May 2024

79,346

12,419

148,519

485

240,769

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.5.25

30.5.24

£

£

Trade debtors

5,280

-

Other debtors

66,723

9,732

72,003

9,732

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.5.25

30.5.24

£

£

Bank loans and overdrafts

3,425

10,465

Trade creditors

21,946

13,957

Taxation and social security

6,374

14,560

Other creditors

291,645

193,849

323,390

232,831

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.5.25

30.5.24

£

£

Bank loans

13,984

10,833

Other creditors

155,418

159,000

169,402

169,833

8.	LEASING AGREEMENTS

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

30.5.25

30.5.24

£

£

Within one year

54,098

30,214

Between one and five years

77,381

42,562

131,479

72,776

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.5.25

30.5.24

£

£

Bank loans

17,409

20,833

Other Loans

-

72,154

17,409

92,987

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.

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.

At the year end date the company owed bonds and loans totalling £86,250.75 to individuals with a shareholder interest and their associated companies. These bonds and loans are on arms length commercial terms and the interest charged in the accounting year was £6,634.04.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Kuckoo Brands Limited.

The ultimate controlling party is Kuckoo Holdings Limited.