REGISTERED NUMBER: 07303834 (England and Wales)

CIBUS BEVERAGE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr E Battistini

SECRETARY:

REGISTERED OFFICE:

Hale House

Unit 5

296A Green Lanes

Palmers Green

London

N13 5TW

REGISTERED NUMBER:

07303834 (England and Wales)

ACCOUNTANTS:

T. PA Accountancy Services Limited

Hale House

Unit 5

296a Green Lanes

Palmers Green

London

N13 5TW

FIXED ASSETS

Tangible assets

4

2,118

2,824

CURRENT ASSETS

Stocks

5

1,220

1,910

Debtors

6

159

141

Cash at bank

129,147

112,827

130,526

114,878

CREDITORS

Amounts falling due within one year

7

14,691

11,609

NET CURRENT ASSETS

115,835

103,269

TOTAL ASSETS LESS CURRENT LIABILITIES

117,953

106,093

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

9

117,952

106,092

SHAREHOLDERS' FUNDS

117,953

106,093

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 20 August 2026 and were signed by:

Mr E Battistini - Director

1.	STATUTORY INFORMATION

Cibus Beverage 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

Computer equipment

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 August 2025

and 31 July 2026

13,483

3,766

17,249

DEPRECIATION

At 1 August 2025

11,892

2,533

14,425

Charge for year

398

308

706

At 31 July 2026

12,290

2,841

15,131

NET BOOK VALUE

At 31 July 2026

1,193

925

2,118

At 31 July 2025

1,591

1,233

2,824

5.

STOCKS

2026

2025

£

£

Stocks

1,220

1,910

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

VAT

159

141

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Corporation tax payable

7,167

6,220

Social security and other taxes

-

138

Directors' current accounts

1,898

1,251

Accrued expenses

5,626

4,000

14,691

11,609

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

£1

1

1

9.

RESERVES

Retained

earnings

£

At 1 August 2025

106,092

Profit for the year

11,860

At 31 July 2026

117,952