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REGISTERED NUMBER: 12967721 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2023

for

The Cardona & Son Spirit Co. Limited

The Cardona & Son Spirit Co. Limited (Registered number: 12967721)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Cardona & Son Spirit Co. Limited

Company Information
for the Year Ended 31 October 2023







DIRECTOR: J A Cardona





REGISTERED OFFICE: Second Floor
2 Walsworth Road
Hitchin
Hertfordshire
SG4 9SP





REGISTERED NUMBER: 12967721 (England and Wales)





ACCOUNTANTS: D and E Accountancy Ltd
Tax Advisors and Accountants
2nd Floor, 2 Walsworth Road
Hitchin
Hertfordshire
SG4 9SP

The Cardona & Son Spirit Co. Limited (Registered number: 12967721)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,149 1,353

CURRENT ASSETS
Debtors 5 17,857 6,491
Cash at bank 25,077 32,604
42,934 39,095
CREDITORS
Amounts falling due within one year 6 7,325 9,595
NET CURRENT ASSETS 35,609 29,500
TOTAL ASSETS LESS CURRENT
LIABILITIES

36,758

30,853

PROVISIONS FOR LIABILITIES 7 218 257
NET ASSETS 36,540 30,596

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 36,440 30,496
SHAREHOLDERS' FUNDS 36,540 30,596

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The Cardona & Son Spirit Co. Limited (Registered number: 12967721)

Balance Sheet - continued
31 October 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 July 2024 and were signed by:





J A Cardona - Director


The Cardona & Son Spirit Co. Limited (Registered number: 12967721)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

The Cardona & Son Spirit Co. Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

The Cardona & Son Spirit Co. Limited (Registered number: 12967721)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 November 2022
and 31 October 2023 1,592
DEPRECIATION
At 1 November 2022 239
Charge for year 204
At 31 October 2023 443
NET BOOK VALUE
At 31 October 2023 1,149
At 31 October 2022 1,353

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 7,692 3,436
Other debtors 10,165 3,055
17,857 6,491

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Taxation and social security 4,505 7,395
Other creditors 2,820 2,200
7,325 9,595

7. PROVISIONS FOR LIABILITIES
31.10.23 31.10.22
£    £   
Deferred tax 218 257

Deferred
tax
£   
Balance at 1 November 2022 257
Credit to Income Statement during year (39 )
Balance at 31 October 2023 218

The Cardona & Son Spirit Co. Limited (Registered number: 12967721)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

8. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 31.10.23 31.10.22
value: £    £   
100 Share capital 1 £1 100 100

9. RESERVES
Retained
earnings
£   

At 1 November 2022 30,496
Profit for the year 7,944
Dividends (2,000 )
At 31 October 2023 36,440

10. ULTIMATE CONTROLLING PARTY

The controlling party is Cardona & Son Limited.