REGISTERED NUMBER: 10712696 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Cubic Retail Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms L Williams

REGISTERED OFFICE:

Suite 204A, East Wing

Sterling House

Langston Road

Loughton

Essex

IG10 3TS

REGISTERED NUMBER:

10712696 (England and Wales)

ACCOUNTANTS:

Myers & Co Accountants Limited

Suite 204A, East Wing

Sterling House

Langston Road

Loughton

Essex

IG10 3TS

FIXED ASSETS

Tangible assets

4

1,350

804

CURRENT ASSETS

Debtors

5

106,753

115,748

Cash at bank

79,489

174,571

186,242

290,319

CREDITORS

Amounts falling due within one year

6

9,589

40,901

NET CURRENT ASSETS

176,653

249,418

TOTAL ASSETS LESS CURRENT LIABILITIES

178,003

250,222

PROVISIONS FOR LIABILITIES

257

153

NET ASSETS

177,746

250,069

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

177,646

249,969

SHAREHOLDERS' FUNDS

177,746

250,069

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 27 July 2026 and were signed by:

Ms L Williams - Director

1.	STATUTORY INFORMATION

Cubic Retail 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.

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.

Plant and machinery

-

25% on reducing balance

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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 May 2025

4,077

-

4,077

Additions

-

1,233

1,233

Disposals

(1,602

)

-

(1,602

)

At 30 April 2026

2,475

1,233

3,708

DEPRECIATION

At 1 May 2025

3,273

-

3,273

Charge for year

91

247

338

Eliminated on disposal

(1,253

)

-

(1,253

)

At 30 April 2026

2,111

247

2,358

NET BOOK VALUE

At 30 April 2026

364

986

1,350

At 30 April 2025

804

-

804

5.

DEBTORS

30.4.26

30.4.25

£

£

Amounts falling due within one year:

Trade debtors

5,608

15,000

Other debtors

1,144

747

6,752

15,747

Amounts falling due after more than one year:

Other debtors

100,001

100,001

Aggregate amounts

106,753

115,748

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

240

(1

)

Taxation and social security

2,089

33,991

Other creditors

7,260

6,911

9,589

40,901