Cuckoo Properties (Notts) Limited Filleted accounts for Companies House (small and micro)

Cuckoo Properties (Notts) Limited

Unaudited financial statements

31 March 2026

Company Registration Number 16304455

Cuckoo Properties (Notts) Limited

Financial statements

year ended 31 March 2026

Contents	Pages

Balance sheet	1 to 2

Notes to the financial statements	3 to 6

Cuckoo Properties (Notts) Limited

Balance sheet

31 March 2026

	2026
Note	£

Fixed assets

Intangible assets	5	1,300
Tangible assets	6	1,313
		-------
		2,613

Current assets

Debtors	7	8,961
Cash at bank and in hand		20,898
		--------
		29,859

Creditors: amounts falling due within one year	8	47,484
		--------
Net current liabilities		17,625
		--------
Total assets less current liabilities		( 15,012)

Creditors: amounts falling due after more than one year	9	20,424
		--------
Net liabilities		( 35,436)
		--------

Capital and reserves

Called up share capital	1
Profit and loss account	( 35,437)
	--------
Shareholders deficit	( 35,436)
	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

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

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Cuckoo Properties (Notts) Limited

Balance sheet (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 2 September 2026 , and are signed on behalf of the board by:

Mrs C Hutchinson
Director

Company registration number: 16304455

Cuckoo Properties (Notts) Limited

Notes to the financial statements

year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 34 Grove Street, Retford, Nottinghamshire, DN22 6JR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

3.1 Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

3.2 Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

3.3 Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

3.4 Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Development costs	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

3.5 Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

3.6 Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	25% reducing balance
Equipment	-	25% reducing balance

3.7 Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

3.8 Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

3.9 Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 .

5. Intangible assets

	Development costs
	£

Cost
Additions	1,625
	-------
At 31 March 2026	1,625
	-------
Amortisation
Charge for the year	325
	-------
At 31 March 2026	325
	-------
Carrying amount
At 31 March 2026	1,300
	-------

6. Tangible assets

Fixtures and fittings	Equipment	Total
£	£	£

Cost
At 1 April 2025	–	–	–
Additions	637	1,113	1,750
	----	-------	-------
At 31 March 2026	637	1,113	1,750
	----	-------	-------
Depreciation
At 1 April 2025	–	–	–
Charge for the year	159	278	437
	----	-------	-------
At 31 March 2026	159	278	437
	----	-------	-------
Carrying amount
At 31 March 2026	478	835	1,313
	----	-------	-------

7. Debtors

	2026
	£

Other debtors	8,961
	-------

8. Creditors: amounts falling due within one year

	2026
	£

Trade creditors	783
Social security and other taxes	5,783
Other creditors	40,918
	--------
	47,484
	--------

9. Creditors: amounts falling due after more than one year

	2026
	£

Other creditors	20,424
	--------