Thin films, owing to their versatility, are extensively employed in various applications, including solar cells and gas detection. In this study, CuO-SnO2:F thin films were fabricated using spray method. The influence of annealing temperature on their properties was examined. X-ray diffraction analysis of post-annealing at 300 °C revealed the emergence of the Cu2O phase, which disappeared at higher annealing temperatures of 500 °C. Substantial improvements in structural, optical, and electrical characteristics were observed, with the optimized films exhibiting heightened responsiveness at low NO2 gas concentration (4 ppm). The optimum operating temperature was determined at 150 °C, demonstrating small response and recovery times, and good reproducibility. Furthermore, Silvaco TCAD simulation was employed to model CIGS (Copper Indium Gallium Selenide) solar cells incorporating CuO-SnO2:F thin films as a buffer layer, yielding an impressive efficiency of 15.31 %.