REGISTERED NUMBER: 16060798 (England and Wales)

Unaudited Financial Statements

for the Period 5th November 2024 to 31st October 2025

for

BUBBLE ON CUP LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Ms K Parkinson

REGISTERED OFFICE:

213 London Road

Hadleigh

Benfleet

Essex

SS7 2RD

REGISTERED NUMBER:

16060798 (England and Wales)

ACCOUNTANTS:

Field & Co LLP

213 London Road

Hadleigh

Benfleet

Essex

SS7 2RD

FIXED ASSETS

Intangible assets

4

20,025

Tangible assets

5

17,356

37,381

CURRENT ASSETS

Stocks

6

3,165

Debtors

7

811

Cash at bank and in hand

15,863

19,839

CREDITORS

Amounts falling due within one year

8

50,291

NET CURRENT LIABILITIES

(30,452

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,929

PROVISIONS FOR LIABILITIES

9

3,298

NET ASSETS

3,631

CAPITAL AND RESERVES

Called up share capital

10

5

Retained earnings

11

3,626

SHAREHOLDERS' FUNDS

3,631

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st October 2025.

The members have not required the Company to obtain an audit of its financial statements for the period ended 31st October 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14th July 2026 and were signed by:

Ms K Parkinson - Director

1.	STATUTORY INFORMATION

BUBBLE ON CUP 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.

Goodwill

Goodwill has been written off at a rate of 6.5% per annum from 17th March 2025.

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

-

Straight line over 5 years

Fixtures and fittings

-

Straight line over 5 years

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 period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

21,417

At 31st October 2025

21,417

AMORTISATION

Charge for period

1,392

At 31st October 2025

1,392

NET BOOK VALUE

At 31st October 2025

20,025

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

Additions

277

21,417

21,694

At 31st October 2025

277

21,417

21,694

DEPRECIATION

Charge for period

55

4,283

4,338

At 31st October 2025

55

4,283

4,338

NET BOOK VALUE

At 31st October 2025

222

17,134

17,356

6.

STOCKS

£

Stocks

3,165

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

202

VAT

609

811

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

1,804

Other creditors

2,179

Directors' current accounts

46,308

50,291

9.	PROVISIONS FOR LIABILITIES

£

Deferred tax

3,298

Deferred

tax

£

Provided during period

3,298

Balance at 31st October 2025

3,298

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1

Ordinary Share

£1

1

1

Ordinary A Share

£1

1

1

Ordinary B Share

£1

1

1

Ordinary C Share

£1

1

1

Ordinary D Share

£1

1

5

The following shares were issued during the period for cash at par :

1 Ordinary Share share of £1

1 Ordinary A Share share of £1

1 Ordinary B Share share of £1

1 Ordinary C Share share of £1

1 Ordinary D Share share of £1

11.

RESERVES

Retained

earnings

£

Profit for the period

3,626

At 31st October 2025

3,626