Registered number
05174423
Condor Group Holdings Ltd
Unaudited Filleted Accounts
30 September 2024
Condor Group Holdings Ltd
Registered number: 05174423
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Investments 3 300 300
Current assets
Debtors 4 30 30
Cash at bank and in hand 1 1
31 31
Creditors: amounts falling due within one year 5 (150) (150)
Net current liabilities (119) (119)
Net assets 181 181
Capital and reserves
Called up share capital 6 169 169
Profit and loss account 12 12
Shareholders' funds 181 181
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
N V Bhoja
Director
Approved by the board on 25 June 2025
Condor Group Holdings Ltd
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Consolidated financial statements
The company has taken advantage of the exemption in section 400 of the Companies Act 2006 from the requirement to prepare consolidated financial statements on the basis that the group is small. Consequently, these financial statements present the financial position and financial performance of the company as a single entity.
Investments
Investments in subsidiary companies are measured at cost less any accumulated impairment losses.
Debtors
Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts.

Loans and other financial assets are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost detertmined using the effective interest method.
Creditors
Short term creditors are measured at transaction price.

Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company - -
3 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 October 2023 300
At 30 September 2024 300
Historical cost
At 1 October 2023 300
At 30 September 2024 300
The company holds 100% of the share capital of Condor Group Ltd. Condor Group Ltd's activity is trading in wholesale jewellery. Its registered office is at 700 Great Cambridge Road, Enfield, Middx.
The company also holds an indirect interest in 100% of Condor Time Ltd a company incorporated in Ireland with its registered office at 1 The Crescent, Dundalk, County Louth.
4 Debtors 2024 2023
£ £
Amounts owed by group undertakings and undertakings in which the company has a participating interest 30 30
5 Creditors: amounts falling due within one year 2024 2023
£ £
Other creditors 150 150
6 Share capital Nominal Number 2024 2023
value £ £
Allotted, called up and fully paid
A Ordinary share 10p £0.10 each 1,010 101 101
B Ordinary share 10p £0.10 each 500 50 50
C Ordinary share 10p £0.10 each 90 9 9
D Ordinary share 10p £0.10 each 90 9 9
169 169
Ordinary A, B, C and D share rank pari passu in all respects.
7 Related party transactions
At the year end an amount of £150 (2023: £150) was due to a director of the company. No interest is due on this amount.
During the year investment income of £90,000 (2023: £50,000) was received from a subsidiary undertaking.
During the year directors of the company received dividends from the company of £90,000 (2023: £50,000).
8 Other information
Condor Group Holdings Ltd is a private company limited by shares and incorporated in England. Its registered office is:
700 Great Cambridge Road
Enfield
Middlesex
EN1 3EA
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