REGISTERED NUMBER: 05730057 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Cucciolo Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A P De Ornelas Mendonca

Ms T De Nobrega De Lemos

Mr J S De Ornelas Mendonca

Mr M Dellapina

SECRETARY:

Mr A P De Ornelas Mendonca

REGISTERED OFFICE:

1st Floor

314 Regents Park Road

Finchley

London

N3 2LT

REGISTERED NUMBER:

05730057 (England and Wales)

ACCOUNTANTS:

Wolfson Associates Limited

1st Floor

314 Regents Park Road

Finchley

London

N3 2LT

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

17,431

19,192

17,431

19,192

CURRENT ASSETS

Stocks

6

5,335

6,620

Debtors

7

276,202

274,287

Prepayments and accrued income

43,731

34,287

Cash at bank and in hand

193,902

269,588

519,170

584,782

CREDITORS

Amounts falling due within one year

8

118,686

238,824

NET CURRENT ASSETS

400,484

345,958

TOTAL ASSETS LESS CURRENT LIABILITIES

417,915

365,150

ACCRUALS AND DEFERRED INCOME

9,255

11,809

NET ASSETS

408,660

353,341

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Retained earnings

406,660

351,341

SHAREHOLDERS' FUNDS

408,660

353,341

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 11 February 2026 and were signed on its behalf by:

Mr A P De Ornelas Mendonca - Director

1.	STATUTORY INFORMATION

Cucciolo 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Short leasehold

-

10% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

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

Stocks are valued on an inventory basis.

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.

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 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 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

219,999

AMORTISATION

At 1 August 2024

and 31 July 2025

219,999

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

3,991

14,680

73,755

5,178

97,604

Additions

-

-

976

1,220

2,196

At 31 July 2025

3,991

14,680

74,731

6,398

99,800

DEPRECIATION

At 1 August 2024

3,592

10,464

60,238

4,118

78,412

Charge for year

399

632

2,174

752

3,957

At 31 July 2025

3,991

11,096

62,412

4,870

82,369

NET BOOK VALUE

At 31 July 2025

-

3,584

12,319

1,528

17,431

At 31 July 2024

399

4,216

13,517

1,060

19,192

6.

STOCKS

31.7.25

31.7.24

£

£

Stocks

5,335

6,620

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

3,510

255

Other debtors

-

226

Directors' current accounts

203,601

204,715

Tax

69,091

69,091

276,202

274,287

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

33,402

27,674

Tax

47,946

163,497

Social security and other taxes

1,147

1,040

VAT

33,275

43,445

Other creditors

2,916

3,168

118,686

238,824

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the start of the year, the directors' loan account had a balance of £204,715 owed to the company. During the year the directors paid expenses of £1,114 on behalf of the company. As a result, at the end of the year the directors owed £203,601 to the company.The loan is interest free and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

There is no controlling party with each of the directors owning half of the issued share capital and unable to exert significantly more influence than the other.