Silverfin true false 31/05/2025 31/05/2025 01/06/2024 no description of principal activity Mr J Alberto 25/11/2025 Mrs A B Blick 25/11/2025 08/05/2023 Dr C Blick 08/05/2023 Ms C Foley 25/11/2025 08/05/2023 Mr S Foley 08/05/2023 14854646 2025-05-31 14854646 bus:Director1 2025-05-31 14854646 bus:Director2 2025-05-31 14854646 bus:Director3 2025-05-31 14854646 bus:Director4 2025-05-31 14854646 bus:Director5 2025-05-31 14854646 2024-05-31 14854646 core:CurrentFinancialInstruments 2025-05-31 14854646 core:CurrentFinancialInstruments 2024-05-31 14854646 2024-06-01 2025-05-31 14854646 bus:Micro-entities 2024-06-01 2025-05-31 14854646 bus:FullAccounts 2024-06-01 2025-05-31 14854646 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 14854646 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14854646 bus:Director1 2024-06-01 2025-05-31 14854646 bus:Director2 2024-06-01 2025-05-31 14854646 bus:Director3 2024-06-01 2025-05-31 14854646 bus:Director4 2024-06-01 2025-05-31 14854646 bus:Director5 2024-06-01 2025-05-31 14854646 2023-06-01 2024-05-31 14854646 dpl:Item1 2024-06-01 2025-05-31 14854646 dpl:Item1 2023-06-01 2024-05-31 14854646 dpl:AdministrativeExpenses 2024-06-01 2025-05-31 14854646 dpl:AdministrativeExpenses 2023-06-01 2024-05-31 14854646 dpl:CostSales dpl:Item1 2024-06-01 2025-05-31 14854646 dpl:CostSales dpl:Item1 2023-06-01 2024-05-31 14854646 dpl:CostSales dpl:Item2 2024-06-01 2025-05-31 14854646 dpl:CostSales dpl:Item2 2023-06-01 2024-05-31 14854646 dpl:AdministrativeExpenses dpl:Item1 2024-06-01 2025-05-31 14854646 dpl:AdministrativeExpenses dpl:Item1 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Company No: 14854646 (England and Wales)

# CUPERTINO MEDICAL LTD

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MAY 2025

CUPERTINO MEDICAL LTD

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025

Contents

## ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CUPERTINO MEDICAL LTD

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025

## ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CUPERTINO MEDICAL LTD (continued)

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cupertino Medical Ltd for the financial year ended 31 May 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.
We align ourselves to, but due to our growth funding structure we are not controlled by ACCA members and are therefore not a fully recognised member of, the Association of Chartered Certified Accountants. However, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.
It is your duty to ensure that Cupertino Medical Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cupertino Medical Ltd. You consider that Cupertino Medical Ltd is exempt from the statutory audit requirement for the financial year.
We have not been instructed to carry out an audit or a review of the financial statements of Cupertino Medical Ltd. 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 financial statements.

This report is made solely to the Board of Directors of Cupertino Medical Ltd, as a body, in accordance with the terms of our engagement letter dated 08 June 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Cupertino Medical Ltd and state those matters that we have agreed to state to the Board of Directors of Cupertino Medical Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-audit-exempt-companies-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cupertino Medical Ltd and its Board of Directors as a body for our work or for this report.

Shaw Gibbs Limited

264 Banbury Road
Oxford
OX2 7DY
United Kingdom

14 January 2026

CUPERTINO MEDICAL LTD

## PROFIT AND LOSS ACCOUNT

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025
CUPERTINO MEDICAL LTD

## PROFIT AND LOSS ACCOUNT (continued)

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025

|  | 2025 |  | 2024
|  | £ |  | £
Turnover |  | 512,011 |  | 348,738
Other income |  | 539 |  | -
Cost of raw materials and consumables |  | ( 267,471) |  | ( 170,186)
Depreciation and other amounts written off assets |  | ( 12,333) |  | ( 3,335)
Other charges |  | ( 84,516) |  | ( 61,042)
Profit before taxation |  | 148,230 |  | 114,175
Tax on profit |  | ( 35,812) |  | ( 19,870)
Profit for the financial year |  | 112,418 |  | 94,305

CUPERTINO MEDICAL LTD

## BALANCE SHEET

AS AT 31 MAY 2025
CUPERTINO MEDICAL LTD

## BALANCE SHEET (continued)

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025

|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  | 48,609 |  | 35,417
Current assets |  | 118,248 |  | 63,048
Prepayments and accrued income |  | 9,735 |  | -
Creditors: amounts falling due within one year |  | ( 5,435) |  | ( 41,106)
Net current assets |  | 122,548 |  | 21,942
Total assets less current liabilities |  | 171,157 |  | 57,359
Accruals and deferred income |  | ( 4,430) |  | ( 3,050)
Net assets |  | 166,727 |  | 54,309
Capital and reserves |  | 166,727 |  | 54,309

#### 1. Company information

The Company is a private company limited by shares and is incorporated in the United Kingdom and registered in England and Wales (Company no. 14854646). The address of its registered office is Lillibrooke Manor, Ockwells Road, Maidenhead, SL6 3LP, United Kingdom.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the financial year, including directors | 4 |  | 4

#### 3. Directors’ benefits: advances, credit and guarantees

##### Advances

At the year end, a director owed the company £30,374 (2024: £nil) . Interest of £374 (2024: £ nil) has been applied on this amount at the official rate as determined by HM Revenue & Customs.

For the financial year ending 31 May 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements;
- These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

The financial statements of Cupertino Medical Ltd (registered number: 14854646) were approved and authorised for issue by the Board of Directors on 13 January 2026 and were signed on its behalf by:

Mr J Alberto Director |

CUPERTINO MEDICAL LTD

## DETAILED PROFIT AND LOSS ACCOUNT

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025
CUPERTINO MEDICAL LTD

## DETAILED PROFIT AND LOSS ACCOUNT (continued)

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025

| 2025 |  | 2024
| £ |  | £
Turnover |  |  |
Sales | 512,011 |  | 348,738
Other income |  |  |
Bank interest receivable | 539 |  | -
Cost of raw materials and consumables |  |  |
Purchases | ( 267,471) |  | ( 170,186)
Depreciation and other charges written off assets |  |  |
Depreciation | ( 12,333) |  | ( 3,335)
Other charges |  |  |
Direct costs | ( 16,527) |  | -
Travel and subsistence | ( 14,197) |  | ( 22,893)
Computer expenses | ( 620) |  | ( 520)
Printing, postage and stationery | - |  | ( 196)
Bank charges | ( 6,781) |  | ( 5,310)
Insurance | ( 180) |  | -
Donations | - |  | ( 1,000)
Accountancy fees | ( 7,691) |  | ( 5,330)
Legal and professional fees | ( 175) |  | -
Consultancy | ( 24,259) |  | ( 13,141)
Client entertainment | ( 14,072) |  | ( 12,652)
Bank interest payable | ( 14) |  | -
| (84,516) |  | (61,042)
Profit before taxation | 148,230 |  | 114,175