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Company Registration No. 11449180 (England and Wales)
CORDIAL IN THE DARK LTD Unaudited accounts for the year ended 31 July 2024
CORDIAL IN THE DARK LTD Unaudited accounts Contents
Page
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CORDIAL IN THE DARK LTD Company Information for the year ended 31 July 2024
Director
Kwame Sipul Otiende
Company Number
11449180 (England and Wales)
Registered Office
440 Kingsland Road London E8 4AA England
Accountants
Multiplus Tax Solutions Ltd Suite 1 Chantal House 13-17 High Beech Road Loughton Essex IG10 4BN
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CORDIAL IN THE DARK LTD Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
32,000 
36,000 
Tangible assets
14,070 
17,588 
46,070 
53,588 
Current assets
Inventories
5,000 
5,000 
Debtors
34,165 
34,165 
Cash at bank and in hand
30,383 
12,787 
69,548 
51,952 
Creditors: amounts falling due within one year
(171,561)
(129,813)
Net current liabilities
(102,013)
(77,861)
Total assets less current liabilities
(55,943)
(24,273)
Creditors: amounts falling due after more than one year
(26,028)
(31,226)
Net liabilities
(81,971)
(55,499)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(82,071)
(55,599)
Shareholders' funds
(81,971)
(55,499)
For the year ending 31 July 2024 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 April 2025 and were signed on its behalf by
Kwame Sipul Otiende Director Company Registration No. 11449180
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CORDIAL IN THE DARK LTD Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
CORDIAL IN THE DARK LTD is a private company, limited by shares, registered in England and Wales, registration number 11449180. The registered office is 440 Kingsland Road, London, E8 4AA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Going concern
The financial statements have been prepared on a going concern basis with continued support from the director.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% reducing balance method
Computer equipment
20% reducing balance method
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill will be amortised over 10 years.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 August 2023
40,000 
At 31 July 2024
40,000 
Amortisation
At 1 August 2023
4,000 
Charge for the year
4,000 
At 31 July 2024
8,000 
Net book value
At 31 July 2024
32,000 
At 31 July 2023
36,000 
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CORDIAL IN THE DARK LTD Notes to the Accounts for the year ended 31 July 2024
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2023
15,000 
8,731 
23,731 
At 31 July 2024
15,000 
8,731 
23,731 
Depreciation
At 1 August 2023
3,000 
3,143 
6,143 
Charge for the year
2,400 
1,118 
3,518 
At 31 July 2024
5,400 
4,261 
9,661 
Net book value
At 31 July 2024
9,600 
4,470 
14,070 
At 31 July 2023
12,000 
5,588 
17,588 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
34,165 
34,165 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
50,839 
4,296 
VAT
30,772 
9,560 
Trade creditors
4,274 
2,544 
Taxes and social security
17,744 
3,162 
Other creditors
46,980 
65,499 
Loans from directors
20,952 
44,752 
171,561 
129,813 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
27,098 
31,226 
Other creditors
(1,070)
- 
26,028 
31,226 
9
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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