IRIS Accounts Production v25.4.12.37 13410403 Board of Directors 31.5.24 30.5.25 30.5.25 false true false false true false Ordinary 1.00000 25469 98529 121537 52680 96068 71318 25469 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13410403 2024-05-30 13410403 2025-05-30 13410403 2024-05-31 2025-05-30 13410403 2023-05-30 13410403 2023-05-31 2024-05-30 13410403 2024-05-30 13410403 ns15:EnglandWales 2024-05-31 2025-05-30 13410403 ns14:PoundSterling 2024-05-31 2025-05-30 13410403 ns10:Director1 2024-05-31 2025-05-30 13410403 ns10:PrivateLimitedCompanyLtd 2024-05-31 2025-05-30 13410403 ns10:SmallEntities 2024-05-31 2025-05-30 13410403 ns10:AuditExempt-NoAccountantsReport 2024-05-31 2025-05-30 13410403 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-31 2025-05-30 13410403 ns10:SmallCompaniesRegimeForAccounts 2024-05-31 2025-05-30 13410403 ns10:FullAccounts 2024-05-31 2025-05-30 13410403 ns10:OrdinaryShareClass1 2024-05-31 2025-05-30 13410403 42 ns10:Director2 2024-05-30 13410403 42 ns10:Director2 2024-05-31 2025-05-30 13410403 42 ns10:Director2 2023-05-31 2024-05-30 13410403 42 ns10:Director2 2025-05-30 13410403 42 ns10:Director2 2024-05-30 13410403 ns10:Director2 2024-05-31 2025-05-30 13410403 ns10:RegisteredOffice 2024-05-31 2025-05-30 13410403 ns5:CurrentFinancialInstruments 2025-05-30 13410403 ns5:CurrentFinancialInstruments 2024-05-30 13410403 ns5:ShareCapital 2025-05-30 13410403 ns5:ShareCapital 2024-05-30 13410403 ns5:RetainedEarningsAccumulatedLosses 2025-05-30 13410403 ns5:RetainedEarningsAccumulatedLosses 2024-05-30 13410403 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-05-30 13410403 ns5:FurnitureFittings 2024-05-30 13410403 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-05-31 2025-05-30 13410403 ns5:FurnitureFittings 2024-05-31 2025-05-30 13410403 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-05-30 13410403 ns5:FurnitureFittings 2025-05-30 13410403 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-05-30 13410403 ns5:FurnitureFittings 2024-05-30 13410403 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-05-30 13410403 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-05-30 13410403 ns5:WithinOneYear 2025-05-30 13410403 ns5:WithinOneYear 2024-05-30 13410403 ns5:BetweenOneFiveYears 2025-05-30 13410403 ns5:BetweenOneFiveYears 2024-05-30 13410403 ns5:AllPeriods 2025-05-30 13410403 ns5:AllPeriods 2024-05-30 13410403 ns5:DeferredTaxation 2024-05-30 13410403 ns5:DeferredTaxation 2024-05-31 2025-05-30 13410403 ns5:DeferredTaxation 2025-05-30 13410403 ns10:OrdinaryShareClass1 2025-05-30 13410403 ns10:Director1 1 2024-05-30 13410403 ns10:Director1 1 2023-05-30 13410403 ns10:Director1 1 2024-05-31 2025-05-30 13410403 ns10:Director1 1 2023-05-31 2024-05-30 13410403 ns10:Director1 1 2025-05-30 13410403 ns10:Director1 1 2024-05-30

REGISTERED NUMBER: 13410403 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 May 2025

for

CUTE AND COSY GROUP LIMITED

CUTE AND COSY GROUP LIMITED (REGISTERED NUMBER: 13410403) |

Contents of the Financial Statements

for the year ended 30 May 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| CUTE AND COSY GROUP LIMITED |

Company Information

for the year ended 30 May 2025

| DIRECTORS: | D L Clelland

| E Zakharenko

| REGISTERED OFFICE: | Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

| REGISTERED NUMBER: | 13410403 (England and Wales)

| ACCOUNTANTS: | Plus Accounting

| Chartered Accountants

| Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

CUTE AND COSY GROUP LIMITED (REGISTERED NUMBER: 13410403) |

Balance Sheet

30 May 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 9,956 |  | 13,065 |  |

CURRENT ASSETS

Stocks | 4,500 |  | 9,540 |  |

Debtors | 5 | 102,159 |  | 54,935 |  |

Cash at bank | 611 |  | 3,885 |  |

107,270 |  | 68,360 |  |

CREDITORS

Amounts falling due within one year | 6 | (136,527 | ) | (80,027 | ) |

NET CURRENT LIABILITIES | (29,257 | ) | (11,667 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (19,301 | ) | 1,398 |  |

PROVISIONS FOR LIABILITIES | 9 | (1,801 | ) | (2,573 | ) |

NET LIABILITIES | (21,102 | ) | (1,175 | ) |

CAPITAL AND RESERVES

Called up share capital | 10 | 2 |  | 2 |  |

Retained earnings | (21,104 | ) | (1,177 | ) |

SHAREHOLDERS' FUNDS | (21,102 | ) | (1,175 | ) |

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.

CUTE AND COSY GROUP LIMITED (REGISTERED NUMBER: 13410403) |

Balance Sheet - continued

30 May 2025

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 8 April 2026 and were signed on its behalf by:

E Zakharenko - Director

CUTE AND COSY GROUP LIMITED (REGISTERED NUMBER: 13410403) |

Notes to the Financial Statements

for the year ended 30 May 2025

1. | STATUTORY INFORMATION

| Cute And Cosy Group 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

| Turnover

| Revenue is measured at the fair value of the consideration received or receivable net of VAT and trade discounts, and is recognised as follows:

| Revenue from the sale of goods is recognised at the point of sale.

| Tangible fixed assets

| Tangible fixed assets are stated at cost, less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings - 5 years on cost

| Short term leaseholds - Over the term of the lease

| Stocks

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

| Financial instruments

| Financial assets, liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| 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 balance sheet date.

CUTE AND COSY GROUP LIMITED (REGISTERED NUMBER: 13410403) |

Notes to the Financial Statements - continued

for the year ended 30 May 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has not further payment obligations.

| The contributions are recognised as an expense in the Income Statement when they fall due. Amounts not paid are shown in accruals as a liability on the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

| Going concern

| The financial statements have been prepared on a going concern basis. The company had net liabilities at the balance sheet date. The directors have reviewed the company’s financial position and the availability of financial support where required. Based on this review, the directors believe that the company will be able to meet its liabilities as they fall due and have a reasonable expectation that the company will continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

| Impairment policy

| At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 2 ) .

CUTE AND COSY GROUP LIMITED (REGISTERED NUMBER: 13410403) |

Notes to the Financial Statements - continued

for the year ended 30 May 2025

4. | TANGIBLE FIXED ASSETS

Fixtures |

Short | and |

leasehold | fittings | Totals |

| £ | £ | £

| COST

| At 31 May 2024 | (478 | ) | 20,683 |  | 20,205 |  |

| Additions | - |  | 687 |  | 687 |  |

| Disposals | 478 |  | - |  | 478 |  |

| At 30 May 2025 | - |  | 21,370 |  | 21,370 |  |

| DEPRECIATION

| At 31 May 2024 | - |  | 7,140 |  | 7,140 |  |

| Charge for year | - |  | 4,274 |  | 4,274 |  |

| At 30 May 2025 | - |  | 11,414 |  | 11,414 |  |

| NET BOOK VALUE

| At 30 May 2025 | - |  | 9,956 |  | 9,956 |  |

| At 30 May 2024 | (478 | ) | 13,543 |  | 13,065 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | - |  | 136 |  |

| Other debtors | 102,159 |  | 54,799 |  |

102,159 |  | 54,935 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade creditors | 4,533 |  | 10,268 |  |

| Taxation and social security | 74,895 |  | 24,552 |  |

| Other creditors | 57,099 |  | 45,207 |  |

136,527 |  | 80,027 |  |

7. | LEASING AGREEMENTS

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

2025 | 2024 |

| £ | £

| Within one year | 35,500 |  | 55,108 |  |

| Between one and five years | 103,679 |  | 170,401 |  |

139,179 |  | 225,509 |  |

CUTE AND COSY GROUP LIMITED (REGISTERED NUMBER: 13410403) |

Notes to the Financial Statements - continued

for the year ended 30 May 2025

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| £ | £

| Other Loan | 2,980 |  | 2,870 |  |

| This loan balance is secured by way of a fixed and floating charge over the company's assets.

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| £ | £

| Deferred tax | 1,801 |  | 2,573 |  |

Deferred tax |

| £

| Balance at 31 May 2024 | 2,573 |  |

| Provided during year | (772 | ) |

| Accelerated capital allowances |

| Balance at 30 May 2025 | 1,801 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 2 | Ordinary | 1 | 2 |  | 2 |  |

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 May 2025 and 30 May 2024:

2025 | 2024 |

| £ | £

| E Zakharenko and D L Clelland

| Balance outstanding at start of year | 25,469 |  | - |  |

| Amounts advanced | 98,529 |  | 121,537 |  |

| Amounts repaid | (52,680 | ) | (96,068 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 71,318 |  | 25,469 |  |

| The directors were charged £1,151 (2024: £534) interest at the rate of 2.25%/3.75% from 05/04/2025 and the loan is repayable on demand.