CUP AND NUZZLE LIMITED


2022-03-012023-02-282023-02-28false10025417CUP AND NUZZLE LIMITED2023-10-2559111iso4217:GBPxbrli:pure100254172022-03-01100254172023-02-28100254172022-03-012023-02-28100254172021-03-01100254172022-02-28100254172021-03-012022-02-2810025417bus:SmallEntities2022-03-012023-02-2810025417bus:AuditExempt-NoAccountantsReport2022-03-012023-02-2810025417bus:AbridgedAccounts2022-03-012023-02-2810025417bus:PrivateLimitedCompanyLtd2022-03-012023-02-2810025417core:WithinOneYear2023-02-2810025417core:AfterOneYear2023-02-2810025417core:WithinOneYear2022-02-2810025417core:AfterOneYear2022-02-2810025417core:ShareCapital2023-02-2810025417core:SharePremium2023-02-2810025417core:RevaluationReserve2023-02-2810025417core:OtherReservesSubtotal2023-02-2810025417core:RetainedEarningsAccumulatedLosses2023-02-2810025417core:ShareCapital2022-02-2810025417core:SharePremium2022-02-2810025417core:RevaluationReserve2022-02-2810025417core:OtherReservesSubtotal2022-02-2810025417core:RetainedEarningsAccumulatedLosses2022-02-2810025417core:LandBuildings2023-02-2810025417core:PlantMachinery2023-02-2810025417core:Vehicles2023-02-2810025417core:FurnitureFittings2023-02-2810025417core:OfficeEquipment2023-02-2810025417core:NetGoodwill2023-02-2810025417core:IntangibleAssetsOtherThanGoodwill2023-02-2810025417core:ListedExchangeTraded2023-02-2810025417core:UnlistedNon-exchangeTraded2023-02-2810025417core:LandBuildings2022-02-2810025417core:PlantMachinery2022-02-2810025417core:Vehicles2022-02-2810025417core:FurnitureFittings2022-02-2810025417core:OfficeEquipment2022-02-2810025417core:NetGoodwill2022-02-2810025417core:IntangibleAssetsOtherThanGoodwill2022-02-2810025417core:ListedExchangeTraded2022-02-2810025417core:UnlistedNon-exchangeTraded2022-02-2810025417core:LandBuildings2022-03-012023-02-2810025417core:PlantMachinery2022-03-012023-02-2810025417core:Vehicles2022-03-012023-02-2810025417core:FurnitureFittings2022-03-012023-02-2810025417core:OfficeEquipment2022-03-012023-02-2810025417core:NetGoodwill2022-03-012023-02-2810025417core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2810025417core:ListedExchangeTraded2022-03-012023-02-2810025417core:UnlistedNon-exchangeTraded2022-03-012023-02-2810025417core:MoreThanFiveYears2022-03-012023-02-2810025417core:Non-currentFinancialInstruments2023-02-2810025417core:Non-currentFinancialInstruments2022-02-2810025417dpl:CostSales2022-03-012023-02-2810025417dpl:DistributionCosts2022-03-012023-02-2810025417core:LandBuildings2022-03-012023-02-2810025417core:PlantMachinery2022-03-012023-02-2810025417core:Vehicles2022-03-012023-02-2810025417core:FurnitureFittings2022-03-012023-02-2810025417core:OfficeEquipment2022-03-012023-02-2810025417dpl:AdministrativeExpenses2022-03-012023-02-2810025417core:NetGoodwill2022-03-012023-02-2810025417core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2810025417dpl:GroupUndertakings2022-03-012023-02-2810025417dpl:ParticipatingInterests2022-03-012023-02-2810025417dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2810025417core:ListedExchangeTraded2022-03-012023-02-2810025417dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2810025417core:UnlistedNon-exchangeTraded2022-03-012023-02-2810025417dpl:CostSales2021-03-012022-02-2810025417dpl:DistributionCosts2021-03-012022-02-2810025417core:LandBuildings2021-03-012022-02-2810025417core:PlantMachinery2021-03-012022-02-2810025417core:Vehicles2021-03-012022-02-2810025417core:FurnitureFittings2021-03-012022-02-2810025417core:OfficeEquipment2021-03-012022-02-2810025417dpl:AdministrativeExpenses2021-03-012022-02-2810025417core:NetGoodwill2021-03-012022-02-2810025417core:IntangibleAssetsOtherThanGoodwill2021-03-012022-02-2810025417dpl:GroupUndertakings2021-03-012022-02-2810025417dpl:ParticipatingInterests2021-03-012022-02-2810025417dpl:GroupUndertakingscore:ListedExchangeTraded2021-03-012022-02-2810025417core:ListedExchangeTraded2021-03-012022-02-2810025417dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-03-012022-02-2810025417core:UnlistedNon-exchangeTraded2021-03-012022-02-2810025417core:NetGoodwill2023-02-2810025417core:IntangibleAssetsOtherThanGoodwill2023-02-2810025417core:LandBuildings2023-02-2810025417core:PlantMachinery2023-02-2810025417core:Vehicles2023-02-2810025417core:FurnitureFittings2023-02-2810025417core:OfficeEquipment2023-02-2810025417core:AfterOneYear2023-02-2810025417core:WithinOneYear2023-02-2810025417core:ListedExchangeTraded2023-02-2810025417core:UnlistedNon-exchangeTraded2023-02-2810025417core:ShareCapital2023-02-2810025417core:SharePremium2023-02-2810025417core:RevaluationReserve2023-02-2810025417core:OtherReservesSubtotal2023-02-2810025417core:RetainedEarningsAccumulatedLosses2023-02-2810025417core:NetGoodwill2022-02-2810025417core:IntangibleAssetsOtherThanGoodwill2022-02-2810025417core:LandBuildings2022-02-2810025417core:PlantMachinery2022-02-2810025417core:Vehicles2022-02-2810025417core:FurnitureFittings2022-02-2810025417core:OfficeEquipment2022-02-2810025417core:AfterOneYear2022-02-2810025417core:WithinOneYear2022-02-2810025417core:L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CUP AND NUZZLE LIMITED

Registered Number
10025417
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2023

CUP AND NUZZLE LIMITED
Company Information
for the year from 1 March 2022 to 28 February 2023

Directors

Matthew Stephen Everitt
Graham Alastair Hodge

Registered Address

16 Harcombe Road
London
N16 0SA

Registered Number

10025417 (England and Wales)
CUP AND NUZZLE LIMITED
Balance Sheet as at
28 February 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5400629
400629
Current assets
Stocks-54,292
Debtors186,801146,747
Cash at bank and on hand164,82977,611
351,630278,650
Creditors amounts falling due within one year(100,748)(124,386)
Net current assets (liabilities)250,882154,264
Total assets less current liabilities251,282154,893
Creditors amounts falling due after one year(29,162)(38,533)
Net assets222,120116,360
Capital and reserves
Called up share capital100100
Share premium249,745-
Profit and loss account(27,725)116,260
Shareholders' funds222,120116,360
  • The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
  • The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.
  • 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 and authorised for issue by the Board of Directors on 25 October 2023, and are signed on its behalf by:
Graham Alastair Hodge
Director
Registered Company No. 10025417
CUP AND NUZZLE LIMITED
Notes to the Financial Statements
for the year ended 28 February 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery5
Fixtures and fittings5
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year98
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 March 221,374
At 28 February 231,374
Depreciation and impairment
At 01 March 22745
Charge for year229
At 28 February 23974
Net book value
At 28 February 23400
At 28 February 22629