ACCOUNTS - Final Accounts preparation

Creditors: Amounts falling due within one year

Company registration number: 15718668

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE PERIOD ENDED 31 MARCH 2026

	CUZMIK HOLDINGS LTD


CUZMIK HOLDINGS LTD

COMPANY INFORMATION

Directors	J Cousins
	S Cousins


Registered number	15718668


Registered office	Skylark Royal Oak Lane
	Hemingford Abbots
	Huntingdon
	Cambridgeshire
	PE28 9AF


Accountants	Menzies LLP
	Chartered Accountants
	2nd Floor, Origin One
	108 High Street
	Crawley
	RH10 1BD


CUZMIK HOLDINGS LTD

CONTENTS

	Page
Statement of financial position	1 - 2
Notes to the financial statements	3 - 5


CUZMIK HOLDINGS LTD REGISTERED NUMBER:15718668

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

	31 March	30 September
	2026	2024
Note	£	£

Fixed assets
Investment property			975,419		-
			975,419		-
Current assets
Debtors: amounts falling due within one year	5	1,402		100
Cash at bank and in hand		30,702		670,844
		32,104		670,944
Creditors: amounts falling due within one year	6	(1,005,903)		(671,078)
Net current liabilities			(973,799)		(134)
Total assets less current liabilities			1,620		(134)

Net assets/(liabilities)			1,620		(134)

Capital and reserves
Called up share capital	100	100
Profit and loss account	1,520	(234)
	1,620	(134)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 October 2026.

J Cousins

Director

Page 1


CUZMIK HOLDINGS LTD REGISTERED NUMBER:15718668

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2026

The notes on pages 3 to 5 form part of these financial statements.

Page 2


CUZMIK HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

1.	General information

CuzMik Holdings Ltd is a private company limited by shares and incorporated in England and Wales. The address of the registered office and trading address is given in the company information page of these financial statements.

The directors changed the accounting reference date from 30 September 2025 to 31 March 2026 to align with the fiscal year, this means the current and comparative figures are not directly comparable.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is generated from the cleaning services provided by the Company and is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured.

The turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3

Current and deferred taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Page 3


CUZMIK HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.4

Investment property

Investment property is carried at fair value determined annually by it's directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Employees

The average monthly number of employees, including directors, during the period was 2 (Year ended 2024: 2).

4.	Investment property

		Freehold investment property
		£
	Valuation
	Additions at cost	975,419
	At 31 March 2026	975,419

The 2026 valuations were made by the directors, on an open market value basis.

Debtors

					31 March	30 September
					2026	2024
					£	£


Other debtors	100	100
Prepayments and accrued income	1,302	-
	1,402	100

Page 4


CUZMIK HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

Corporation tax	716	21
Other creditors	1,002,007	671,057
Accruals and deferred income	3,180	-
	1,005,903	671,078

Included within other creditors above is an amount of £998,407 owed to a company owned and controlled by the directors. No interest is charged on this loan.

7.	Transactions with the directors

At the start of the period the directors were owed £Nil (Year ended 2024: £Nil). During the period, the directors received advances of £Nil (Year ended 2024: £Nil) and made payments on behalf of the company of £600 (Year ended 2024: £Nil). As at 31 March 2026, the directors were owed £600. No interest has been charged on this amount and the loan is repayable on demand.

Page 5