CUFF & CUFF LIMITED

CUFF & CUFF LIMITED
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

CUFF & CUFF LIMITED Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of CUFF & CUFF LIMITED for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CUFF & CUFF LIMITED for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of CUFF & CUFF LIMITED, as a body, in accordance with the terms of our engagement letter dated 01 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of CUFF & CUFF LIMITED and state those matters that we have agreed to state to the Board of Directors of CUFF & CUFF LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CUFF & CUFF LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that CUFF & CUFF LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CUFF & CUFF LIMITED. You consider that CUFF & CUFF LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of CUFF & CUFF LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2026. .................................................... Moorhurst Partners LLP Suite S2 Blackwell House Guildhall Yard London EC2V 5AE 26 August 2026 1

CUFF & CUFF LIMITED
Accountants' Report
For the year ended 31 March 2026

Report to the directors on the preparation of the unaudited statutory accounts of CUFF & CUFF LIMITED for the year ended 31 March 2026.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CUFF & CUFF LIMITED for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of CUFF & CUFF LIMITED, as a body, in accordance with the terms of our engagement letter dated 01 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of CUFF & CUFF LIMITED and state those matters that we have agreed to state to the Board of Directors of CUFF & CUFF LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CUFF & CUFF LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that CUFF & CUFF LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CUFF & CUFF LIMITED. You consider that CUFF & CUFF LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of CUFF & CUFF LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2026.

....................................................
Moorhurst Partners LLP
Suite S2 Blackwell House
Guildhall Yard
London
EC2V 5AE
26 August 2026

1

CUFF & CUFF LIMITED
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	4	4,236	5,611
		4,236	5,611
Current assets
Stocks		6,015	6,015
Debtors		13,972	10,499
Cash at bank and in hand		53,891	56,373
		73,878	72,887
Creditors: amount falling due within one year		(43,108)	(42,481)
Net current assets		30,770	30,406

Total assets less current liabilities		35,006	36,017
Net assets		35,006	36,017

Capital and reserves
Called up share capital		2	2
Profit and loss account		35,004	36,015
Shareholders' funds		35,006	36,017

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

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 by the board of directors on 26 August 2026 and were signed on its behalf by:

-------------------------------
Shaun Michael Cuff
Director

2

CUFF & CUFF LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

CUFF & CUFF LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08957778, registration address c/o MOORHURST PARTNERS LLP, Suite S2 Blackwell House, Guildhall Yard, London, EC2V 5AE.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Development expenditures
Research and development expenditure is charged to the income statement in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over years during which the company is expected to benefit.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	20% Straight Line
Computer Equipment	20% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 3 (2025 : 3).

3.

Intangible fixed assets

Cost	Research and Development	Total
	£	£
At 01 April 2025	1,750	1,750
Additions	-	-
Disposals	-	-
At 31 March 2026	1,750	1,750
Amortisation
At 01 April 2025	1,750	1,750
Charge for year	-	-
On disposals	-	-
At 31 March 2026	1,750	1,750
Net book values
At 31 March 2026	-	-
At 31 March 2025	-	-

4.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 April 2025	9,017	16,753	25,770
Additions	-	468	468
Disposals	-	-	-
At 31 March 2026	9,017	17,221	26,238
Depreciation
At 01 April 2025	7,854	12,305	20,159
Charge for year	323	1,520	1,843
On disposals	-	-	-
At 31 March 2026	8,177	13,825	22,002
Net book values
Closing balance as at 31 March 2026	840	3,396	4,236
Opening balance as at 01 April 2025	1,163	4,448	5,611

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