Company No: 14854646 (England and Wales)

Contents

• Accountants' Report
• Profit and Loss Account
• Balance Sheet
• Detailed Profit and Loss Account

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

		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

		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

	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