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REGISTERED NUMBER: 08258432 (England and Wales)















Director's Report and

Unaudited Financial Statements for the Year Ended 31st December 2023

for

Cordelia Trading Limited

Cordelia Trading Limited (Registered number: 08258432)






Contents of the Financial Statements
for the year ended 31st December 2023




Page

Company Information 1

Director's Report 2

Statement of Income and Retained Earnings 3

Statement of Financial Position 4

Notes to the Financial Statements 5


Cordelia Trading Limited

Company Information
for the year ended 31st December 2023







DIRECTOR: Mr P C Merritt





SECRETARY: Mr S M Pickard





REGISTERED OFFICE: Greystones
Winsford
Minehead
TA24 7JQ





REGISTERED NUMBER: 08258432 (England and Wales)






Cordelia Trading Limited (Registered number: 08258432)

Director's Report
for the year ended 31st December 2023

The director presents his report with the financial statements of the company for the year ended 31st December 2023.

DIRECTOR
Mr P C Merritt held office during the whole of the period from 1st January 2023 to the date of this report.

GOING CONCERN
The directors have considered the appropriateness of adopting the going concern basis in preparation of these financial statements.

Having considered the risks and uncertainties to which the company is subject, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for at least twelve months from the date of approval of the financial statements.
Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

APPROVED AND SIGNED ON BEHALF OF THE BOARD:





Mr P C Merritt - Director


12th September 2024

Cordelia Trading Limited (Registered number: 08258432)

Statement of Income and
Retained Earnings
for the year ended 31st December 2023

2023 2022
£    £   

TURNOVER - -

Administrative expenses (3,267 ) (3,079 )
OPERATING LOSS and
LOSS BEFORE TAXATION (3,267 ) (3,079 )

Tax on loss - -
LOSS FOR THE FINANCIAL YEAR (3,267 ) (3,079 )

Retained earnings at beginning of year 38,590 41,669

RETAINED EARNINGS AT END OF
YEAR

35,323

38,590

Cordelia Trading Limited (Registered number: 08258432)

Statement of Financial Position
31st December 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 4 38,650 41,958
Cash at bank 17 27
38,667 41,985
CREDITORS
Amounts falling due within one year 5 (3,244 ) (3,295 )
NET CURRENT ASSETS 35,423 38,690
TOTAL ASSETS LESS CURRENT
LIABILITIES

35,423

38,690

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 35,323 38,590
SHAREHOLDERS' FUNDS 35,423 38,690

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 12th September 2024 and were signed by:





Mr P C Merritt - Director


Cordelia Trading Limited (Registered number: 08258432)

Notes to the Financial Statements
for the year ended 31st December 2023

1. STATUTORY INFORMATION

Cordelia Trading 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Going concern
The directors have considered the appropriateness of adopting the going concern basis in preparation of these financial statements.

Having considered the risks and uncertainties to which the company is subject, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for at least twelve months from the date of approval of the financial statements.
Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Financial assets
Financial assets including trade debtors, are initially recognised at transaction cost which is considered to be fair value and subsequently held at amortised cost. At each statement of financial position date, the company assesses whether there is objective evidence that a financial asset has become impaired. Impairment losses are recorded as charges in the income statement and the carrying amount of the financial asset is reduced by establishing an impairment loss provision. Impairment loss provisions are maintained at the level that management deems sufficient to absorb incurred losses. Financial assets are subsequently carried at transaction cost less provision for impairment.

Financial liabilities
Financial liabilities are presented as such in the statement of financial position. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Finance costs and gains or losses relating to financial liabilities are included in the income statement. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Dividends and distributions relating to equity instruments are debited directly to equity.

3. EMPLOYEES AND DIRECTORS

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

2023 2022
£    £   
Director's remuneration - -

Cordelia Trading Limited (Registered number: 08258432)

Notes to the Financial Statements - continued
for the year ended 31st December 2023

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 38,372 41,750
Prepayments and accrued income 278 208
38,650 41,958

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 1,673
Accruals and deferred income 3,244 1,622
3,244 3,295

6. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms Lydia Frances Strawson.

The company's immediate parent company is Magical Numbers UK Limited.
Magical Numbers Limited (incorporated in Guernsey) is regarded by the directors as being the company's
ultimate parent company.
Consolidated financial statements are not prepared as the group qualifies for the small group exemption from
preparing group accounts.