REGISTERED NUMBER: 09797290 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

COCONUT LANE LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms J C Lancaster

Ms C Stagg

REGISTERED OFFICE:

Unit 7 De Havilland Way

Witney

OX29 0YG

REGISTERED NUMBER:

09797290 (England and Wales)

ACCOUNTANTS:

Fusion Accountancy Limited

Marlborough House

298 Regents Park Road

London

N3 2SZ

FIXED ASSETS

Tangible assets

4

28,510

26,125

Investments

5

498,498

-

527,008

26,125

CURRENT ASSETS

Stocks

6

1,717,757

1,696,946

Debtors

7

444,646

343,438

Cash at bank

2,020,307

3,748,237

4,182,710

5,788,621

CREDITORS

Amounts falling due within one year

8

1,553,399

1,538,380

NET CURRENT ASSETS

2,629,311

4,250,241

TOTAL ASSETS LESS CURRENT LIABILITIES

3,156,319

4,276,366

PROVISIONS FOR LIABILITIES

7,128

-

NET ASSETS

3,149,191

4,276,366

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

3,149,189

4,276,364

3,149,191

4,276,366

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 14 June 2026 and were signed on its behalf by:

Ms J C Lancaster - Director

1.	STATUTORY INFORMATION

Coconut Lane 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

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.

Tangible fixed assets

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

Office Equipment

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

20% on cost

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 14 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Office

Motor

Computer

Equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

13,989

44,090

5,329

63,408

Additions

14,087

-

2,609

16,696

At 30 September 2025

28,076

44,090

7,938

80,104

DEPRECIATION

At 1 October 2024

9,609

26,454

1,220

37,283

Charge for year

4,112

8,818

1,381

14,311

At 30 September 2025

13,721

35,272

2,601

51,594

NET BOOK VALUE

At 30 September 2025

14,355

8,818

5,337

28,510

At 30 September 2024

4,380

17,636

4,109

26,125

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

498,498

At 30 September 2025

498,498

NET BOOK VALUE

At 30 September 2025

498,498

6.

STOCKS

30.9.25

30.9.24

£

£

Stocks

1,717,757

1,696,946

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

355,706

262,618

Other debtors

28,928

36,064

Prepayments and accrued income

60,012

44,756

444,646

343,438

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

495,329

661,929

Corporation tax

271,081

282,505

Value added tax

544,274

347,242

Other Creditors

126,354

184,113

Director's current account

1,961

942

Accruals and deferred income

114,400

61,649

1,553,399

1,538,380

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.9.25

30.9.24

£

£

Within one year

46,000

48,000