REGISTERED NUMBER: 09602841 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

COCORO GROUP LTD

Page

Company Information

1

Chartered Certified Accountant's Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Ms C E Forwood

M A Sadleir

SECRETARY:

M A Sadleir

REGISTERED OFFICE:

Mangapp Barns

Mangapp Chase

Burnham on Crouch

Essex

CM0 8QQ

REGISTERED NUMBER:

09602841 (England and Wales)

ACCOUNTANT:

Courts & Co.

Lescott Courts Limited

Chartered Certified Accountants

49 High Street

Burnham on Crouch

Essex

CM0 8AG

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Cocoro Group Ltd for the year ended 31 May 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Association of Chartered Certified Accountants, I am subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Cocoro Group Ltd, as a body, in accordance with my terms of engagement. My work has been undertaken solely to prepare for your approval the financial statements of Cocoro Group Ltd and state those matters that I have agreed to state to the Board of Directors of Cocoro Group 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/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for my work or for this report.

It is your duty to ensure that Cocoro Group 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 Cocoro Group Ltd. You consider that Cocoro Group Ltd is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of Cocoro Group Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Courts & Co.

Lescott Courts Limited

Chartered Certified Accountants

49 High Street

Burnham on Crouch

Essex

CM0 8AG

29 May 2026

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

13,180

18,694

13,180

18,694

CURRENT ASSETS

Stocks

4,000

4,000

Debtors

6

249,362

243,225

Cash at bank and in hand

684

25,007

254,046

272,232

CREDITORS

Amounts falling due within one year

7

212,412

125,749

NET CURRENT ASSETS

41,634

146,483

TOTAL ASSETS LESS CURRENT LIABILITIES

54,814

165,177

CREDITORS

Amounts falling due after more than one year

8

56,845

88,836

NET (LIABILITIES)/ASSETS

(2,031

)

76,341

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(2,131

)

76,241

(2,031

)

76,341

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

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 29 May 2026 and were signed on its behalf by:

M A Sadleir - Director

1.	STATUTORY INFORMATION

Cocoro Group Ltd 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements going concern

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.

The company is technically insolvent at the year end and is reliant upon the director and Franchisee for support.

Turnover

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

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost, 25% on reducing balance and over life of lease

Stocks

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

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 26 (2024 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 June 2024

and 31 May 2025

82,781

AMORTISATION

At 1 June 2024

and 31 May 2025

82,781

NET BOOK VALUE

At 31 May 2025

-

At 31 May 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 June 2024

1,163

98,193

99,356

Additions

-

1,708

1,708

At 31 May 2025

1,163

99,901

101,064

DEPRECIATION

At 1 June 2024

930

79,732

80,662

Charge for year

117

7,105

7,222

At 31 May 2025

1,047

86,837

87,884

NET BOOK VALUE

At 31 May 2025

116

13,064

13,180

At 31 May 2024

233

18,461

18,694

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

-

50

Amounts owed by group undertakings

1,700

1,700

Other debtors

11,738

5,551

13,438

7,301

2025

2024

£

£

Amounts falling due after more than one year:

Other debtors

235,924

235,924

Aggregate amounts

249,362

243,225

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

51,470

45,548

Trade creditors

60,891

13,022

Amounts owed to group undertakings

18,847

18,977

Taxation and social security

56,256

33,285

Other creditors

24,948

14,917

212,412

125,749

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

56,845

88,836