CUPIDUM LTD - Accounts

CUPIDUM LTD
Contents Page
For the year ended 31 May 2026

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

CUPIDUM LTD Accountants' Report For the year ended 31 May 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 May 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise 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 accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. IBC24 LTD 31 May 2026 .................................................... IBC24 LTD DEPT 1938A, 196 HIGH ROAD WOOD GREEN LONDON N22 8HH 19 October 2026 1

CUPIDUM LTD
Accountants' Report
For the year ended 31 May 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 May 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise 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 accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
IBC24 LTD
31 May 2026

....................................................

IBC24 LTD
DEPT 1938A, 196 HIGH ROAD
WOOD GREEN
LONDON
N22 8HH
19 October 2026

1

CUPIDUM LTD
Statement of Financial Position
As at 31 May 2026

	2026 £	2025 £
Current assets
Debtors	67,007	34,005
Creditors: amount falling due within one year	(69,812)	(35,245)
Net current assets	(2,805)	(1,240)

Total assets less current liabilities	(2,805)	(1,240)
Net assets	(2,805)	(1,240)

Capital and reserves
Profit and loss account	(2,805)	(1,240)
Shareholders' funds	(2,805)	(1,240)

For the year ended 31 May 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 accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 19 October 2026 and were signed on its behalf by:

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Rafal LOPATKA
Director

2

CUPIDUM LTD
Notes to the Abridged Financial Statements
For the year ended 31 May 2026

General Information

CUPIDUM LTD is a private company, limited by shares, registered in , registration number 11354249, registration address 85 Great Portland Street, London, W1W 7LT.

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.

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

3