COCOCURE HOUSE LTD


Director	OGUNKOYA, Folabi Babatunde


Registered Address	5 Minories
	London
	EC3N 1BJ


Registered Number	14270375 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	31 Oct 2025		31 Aug 2024
		£	£	£	£
Fixed assets
Tangible assets	3		461,935		543,612
			461,935		543,612
Current assets
Debtors	4	503,654		440,499
Cash at bank and on hand		50,313		103,508
		553,967		544,007
Creditors amounts falling due within one year	5	(498,839)		(979,329)
Net current assets (liabilities)			55,128		(435,322)
Total assets less current liabilities			517,063		108,290
Net assets			517,063		108,290
Capital and reserves
Called up share capital			1		1
Profit and loss account			517,062		108,289
Shareholders' funds			517,063		108,290

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 17 June 2026, and are signed on its behalf by:

OGUNKOYA, Folabi Babatunde
Director
Registered Company No. 14270375

COCOCURE HOUSE LTD

Notes to the Financial Statements
for the period ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Land and buildings	7
	Plant and machinery	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	25		20

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 September 24	620,513
	Additions	32,823
	At 31 October 25	653,336
	Depreciation and impairment
	At 01 September 24	76,901
	Charge for year	114,500
	At 31 October 25	191,401
	Net book value
	At 31 October 25	461,935
	At 31 August 24	543,612

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	503,654	440,499
Total	503,654	440,499

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	50,049	77,037
Bank borrowings and overdrafts	73,654	31,206
Taxation and social security	203,634	46,078
Other creditors	162,950	629,548
Accrued liabilities and deferred income	8,552	195,460
Total	498,839	979,329

6.	Related party transactions
	Other debtors include amounts due of £128,266 by Cococure Ltd, £285,156 by STX.NG Ltd and £148,901 by Twnty7 Ltd. Other creditors includes an amount owing of £162,518 to Cococure Minories Ltd. All companies are related parties by virtue of their common control by Folabi Ogunkoya. All amounts are included within other debtors and other creditors respectively.