REGISTERED NUMBER: 06119946 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

CUCKOO CLOTHING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Veenman

C Bols

REGISTERED OFFICE:

C/O TC Thompson Taraz Rand

Suite 20, New Cambridge House

Bassingbourn Road

Litlington

Cambridgeshire

SG8 0SS

BUSINESS ADDRESS:

Burwash manor barns

New road

Barton

Cambridgeshire

CB23 7EY

REGISTERED NUMBER:

06119946 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Tangible assets

5

7,002

-

CURRENT ASSETS

Stocks

45,678

39,032

Debtors

6

290

3,030

Cash and cash equivalents

55,724

53,074

101,692

95,136

CREDITORS

Amounts falling due within one year

7

(102,575

)

(94,989

)

NET CURRENT (LIABILITIES)/ASSETS

(883

)

147

TOTAL ASSETS LESS CURRENT LIABILITIES

6,119

147

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

6,019

47

SHAREHOLDERS' FUNDS

6,119

147

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Profit and Loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by:

C Bols - Director

1.	STATUTORY INFORMATION

Cuckoo Clothing 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Revenue recognition

Revenue is measured at the fair value of the consideration receivable.

Revenue from sales is recognised when legal title has passed.

Tangible fixed assets

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

Improvements to leased property

-

10% on cost

Plant & equipment

-

25% on cost

Computer equipment

-

33.33% on cost

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.

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

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Operating leases

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 5 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

to leased

Plant &

Computer

property

equipment

equipment

Totals

£

£

£

£

COST

At 1 February 2025

-

-

2,005

2,005

Additions

4,865

2,861

-

7,726

At 31 January 2026

4,865

2,861

2,005

9,731

DEPRECIATION

At 1 February 2025

-

-

2,005

2,005

Charge for year

344

380

-

724

At 31 January 2026

344

380

2,005

2,729

NET BOOK VALUE

At 31 January 2026

4,521

2,481

-

7,002

At 31 January 2025

-

-

-

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

290

3,030

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

11,679

439

Corporation tax

12,225

16,106

Social security and other taxes

16,030

15,539

Other creditors

1,641

1,680

Directors' loan accounts

44,000

44,000

Directors' current accounts

17,000

17,225

102,575

94,989

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary shares

£1

100

100

9.	OTHER FINANCIAL COMMITMENTS

At 31 January 2026, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £55,223 (2025 £13,024).