Cocojo Ltd - Accounts

Cocojo Ltd
Balance Sheet
As at 28 February 2026

	28/02/2026		28/02/2025
	£	£	£	£
Fixed assets		26,992		36,626
Current assets	647,046		494,963
Prepayments and accrued income	(236)		(236)
Creditors: amount falling due within one year	(476,163)		(381,379)
Net current assets		170,647		113,348
Total assets less current liabilities		197,639		149,974
Creditors: amount falling due after more than one year		2		(25,002)
Net assets		197,641		124,972


Capital and reserves		197,641		124,972

NOTES TO THE ACCOUNTS

General Information

Cocojo Ltd is a private company, limited by shares, registered in England and Wales, registration number 07540344, registration address 19 George Street, London, W1U 3QN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Research and development expenditure

Research and development expenditure is charged to the profit and loss account in the period in which it is incurred.

Website cost

Planning and operating costs for the company's website are charged to the profit and loss account as incurred.

Dividends

Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Licences and patents
Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	4 Straight Line
Fixtures and Fittings	4 Straight Line
Computer Equipment	4 Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Factored debts

The company includes factored debts within trade debtors since most of the risks and rewards of ownership of the factored debts have not passed to the factors. A corresponding liability is included in liabilities in respect of the proceeds received from the factor.

Intangible fixed assets

Cost	Research and Development	Goodwill	Other	Total
	£	£	£	£
At 01 March 2025	17,259	9,692	5,691	32,642
Additions	-	-	-	-
Disposals	-	-	-	-
At 28 February 2026	17,259	9,692	5,691	32,642
Amortisation
At 01 March 2025	6,294	9,369	3,557	19,220
Charge for year	1,151	323	569	2,043
On disposals	-	-	-	-
At 28 February 2026	7,445	9,692	4,126	21,263
Net book values
At 28 February 2026	9,814	-	1,565	11,379
At 28 February 2025	10,965	323	2,134	13,422

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 March 2025	2,902	68,547	10,077	81,526
Additions	195	500	-	695
Disposals	-	-	-	-
At 28 February 2026	3,097	69,047	10,077	82,221
Depreciation
At 01 March 2025	2,789	48,068	7,465	58,322
Charge for year	82	7,168	1,036	8,286
On disposals	-	-	-	-
At 28 February 2026	2,871	55,236	8,501	66,608
Net book values
Closing balance as at 28 February 2026	226	13,811	1,576	15,613
Opening balance as at 01 March 2025	113	20,479	2,612	23,204

4.	Average number of employees Average number of employees during the year was 23 (2025 : 24).

For the year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 29 May 2026 and were signed by:

--------------------------------
YAN JIAO
Director

Reports Dated : 29/05/2026	Registered Number: 07540344
England and Wales
COCOJO LTD

Unaudited Financial Statements

Period of accounts Start date: 01 March 2025 End date: 28 February 2026