Cuco Coffee Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

Cuco Coffee Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15959496 . The registered office is International House, 61 Mosley Street, Manchester, M2 3HZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

During the financial period, the company incurred a loss of £149,561 and the balance sheet date the company's liabilities exceeded its assets by £149,061.

The directors have considered the forecasted activities for the company in the coming year and expect that the

company should continue to return to profitability over the next two years. In addition, the directors have considered

the company's funding requirements for the foreseeable future.

The continued financial support of the shareholder having been confirmed, they are satisfied that the

company will have sufficient working capital funding to meet its requirements and that, consequently, it is appropriate

to prepare the accounts on a going concern basis.

2.3. Significant judgements and estimations

The directors consider the accounting estimates and assumptions below to be its critical accounting estimates and

judgements:

Trade debtors

The company trades with a varied number of customers on credit terms. Some debts due many not be paid through thedefault of a small number of customers. The company uses estimates based on historical experience and current

information in determining the level of debts for which an impairment charge is required. The level of impairment requiredis reviewed on an ongoing basis. The total amount of trade debtors is £4,424.

Useful Lives of Tangible Fixed Assets

Long-lived assets comprising primarily of fixtures and fittings, plant and machinery and motor vehicles represent a

significant portion of total assets. The annual depreciation and amortisation charge depends primarily on the estimated

lives of each type of asset and, in certain circumstances, estimates of residual values. The directors regularly review these useful lives and change them if necessary to reflect current conditions. In determining these useful lives managementconsider technological change, patterns of consumption, physical condition and expected economic utilisation of the assets. Changes in the useful lives can have a significant impact on the depreciation and amortisation charge for thefinancial year. The net book value of Tangible Fixed Assets subject to depreciation at the financial year end date was£77,135.

2.4. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Hire of equipment

Rental income in respect of the short term hire of beverage equipment is recognised in the period to which it relates. Deposits received from customers in advance of completion of sales of goods and services at the end of the financial period are not recognised as income and are included in creditors.

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Cuco Coffee Limited

Notes to the Financial Statements (continued)

For the Period 16 September 2024 to 31 December 2025

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	8 years staright line
Computer Equipment	3 years straight line

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Financial Instruments

Share Capital of the Company

Ordinary Share Capital

The ordinary share capital ofthe company is presented as equity.

Cash and cash equivalents

Cash consists of cash on hand and demand deposits. Cash equivalents consist of short term highly liquid investments

that are readily convertible to known amounts of cash that are subject to an insignificant risk of change in value.

Other financial assets

Other financial assets including trade debtors for goods or services sold to customers on short-term credit, are initially

measured at the undiscounted amount of cash receivable from that customer, which is normally the invoice price, and

are subsequently measured at amortised cost less impairment, where there is objective evidence of an impairment.

Loans and borrowings

All loans and borrowings, both assets and liabilities are initially recorded at the present value of cash payable to the

lender in settlement of the liability discounted at the market interest rate. Subsequently loans and borrowings are

stated at amortised cost using the effective interest rate method. The computation of amortised cost includes any

issue costs, transaction costs and fees, and any discount or premium on settlement, and the effect of this is to

amortise these amounts over the expected borrowing period. Loans with no stated interest rate and repayable within

one year or on demand are not amortised. Loans and borrowings are classified as current assets or liabilities unless

the borrower has an unconditional right to defer settlement of the liability for at least twelve months after the financial

year end date.

Other financial liabilities

Trade creditors are measured at invoice price, unless payment is deferred beyond normal business terms or is financed

at a rate of interest that is not a market rate. In this case the arrangement constitutes a financing transaction, and the

financial liability is measured at the present value of the future payments discounted at a market rate of interest for a

similar debt instrument.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 7

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 16 September 2024	-	-	-
Additions	79,829	1,365	81,194

As at 31 December 2025	79,829	1,365	81,194

...CONTINUED

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Cuco Coffee Limited

Notes to the Financial Statements (continued)

For the Period 16 September 2024 to 31 December 2025

Depreciation
As at 16 September 2024	-	-	-
Provided during the period	3,680	379	4,059

As at 31 December 2025	3,680	379	4,059

Net Book Value
As at 31 December 2025	76,149	986	77,135

As at 16 September 2024	-	-	-

5. Stocks

	31 December 2025
	£
Stock	2,539

6. Debtors

	31 December 2025
	£
Due within one year
Trade debtors	4,424
Prepayments and accrued income	1,958

	6,382

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Trade creditors	169
Other taxes and social security	3,102
VAT	422
Accruals and deferred income	4,231
Amounts owed to parent undertaking	251,443

	259,367

8. Share Capital

	31 December 2025
Allotted, called up and fully paid	£
1,000 Ordinary Shares of £ 0.50 each	500

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Cuco Coffee Limited

Notes to the Financial Statements (continued)

For the Period 16 September 2024 to 31 December 2025

9. Reserves

	Profit and Loss Account
	£
As at 16 September 2024	-
Loss for the period and total comprehensive income	(149,561 )

As at 31 December 2025	(149,561 )

10. Related Party Transactions

During the year, the company received advances and purchased goods amounting to £251,443 from its parent company, Cuco Coffee Limited (Ireland).

This amount remained owed to the parent company at the balance sheet date and was unsecured, interest free and repayable on demand.

11. Parent Undertaking and Controlling Party

The company's immediate and parent undertaking is Cuco Coffee Limited, a company incorporated in Ireland, which is also the ultimate controlling party owing to its ownership of 51% of the issued share capital of the business.

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		31 December 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		77,135

			77,135
CURRENT ASSETS
Stocks	5	2,539
Debtors	6	6,382
Cash at bank and in hand		24,250

		33,171
Creditors: Amounts Falling Due Within One Year	7	(259,367 )

NET CURRENT ASSETS (LIABILITIES)			(226,196 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(149,061 )

NET LIABILITIES			(149,061 )

CAPITAL AND RESERVES
Called up share capital	8		500
Profit and Loss Account			(149,561 )

SHAREHOLDERS' FUNDS			(149,061)