REGISTERED NUMBER: SC797329 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

3Coco Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

M S C Sissani

REGISTERED OFFICE:

5 Mclaren Terrace

Edinburgh

EH11 2BN

REGISTERED NUMBER:

SC797329 (Scotland)

ACCOUNTANTS:

One Accounting Ltd

Chartered Management Accountants

4a Glenfinlas Street

Edinburgh

Midlothian

EH3 6AQ

FIXED ASSETS

Intangible assets

4

33,667

37,667

Tangible assets

5

19,938

22,564

53,605

60,231

CURRENT ASSETS

Stocks

8,000

2,800

Debtors

6

4,803

3,277

Cash at bank and in hand

38,688

20,381

51,491

26,458

CREDITORS

Amounts falling due within one year

7

128,547

133,552

NET CURRENT LIABILITIES

(77,056

)

(107,094

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(23,451

)

(46,863

)

CREDITORS

Amounts falling due after more than one year

8

(1,566

)

-

PROVISIONS FOR LIABILITIES

(4,985

)

(5,641

)

NET LIABILITIES

(30,002

)

(52,504

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(30,003

)

(52,505

)

(30,002

)

(52,504

)

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 director acknowledges his 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 director and authorised for issue on 6 July 2026 and were signed by:

M S C Sissani - Director

1.	STATUTORY INFORMATION

3Coco Ltd is a private company, limited by shares , registered in Scotland. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipments

-

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern

At the balance sheet date the Company's liabilities exceed its assets. The Company meets its day to day working capital requirements from daily takings and a loan from the Director. The financial statements were prepared on a going concern basis, which assumes that the Company will continue in operational existence for the foreseeable future. The Director believes that the financial statements should be prepared on a going concern basis and appropriate funding will be available if required.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

40,000

AMORTISATION

At 1 February 2025

2,333

Charge for year

4,000

At 31 January 2026

6,333

NET BOOK VALUE

At 31 January 2026

33,667

At 31 January 2025

37,667

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

27,169

Additions

3,127

At 31 January 2026

30,296

DEPRECIATION

At 1 February 2025

4,605

Charge for year

5,753

At 31 January 2026

10,358

NET BOOK VALUE

At 31 January 2026

19,938

At 31 January 2025

22,564

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

4,253

2,953

Prepayments and accrued income

550

324

4,803

3,277

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

648

-

Trade creditors

12,223

5,194

Social security and other taxes

7,644

5,244

VAT

34,756

21,966

Other creditors

5,456

1,795

Directors' current accounts

66,575

98,155

Accrued expenses

1,245

1,198

128,547

133,552

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

1,566

-