2023-09-012024-08-312024-08-31false12098558CORDIAL ENTERPRISE LIMITED2025-08-3041100falseiso4217:GBPxbrli:pure120985582023-08-31120985582024-08-31120985582023-09-012024-08-31120985582022-08-31120985582023-08-31120985582022-09-012023-08-3112098558bus:SmallEntities2023-09-012024-08-3112098558bus:AuditExempt-NoAccountantsReport2023-09-012024-08-3112098558bus:FullAccounts2023-09-012024-08-3112098558bus:PrivateLimitedCompanyLtd2023-09-012024-08-3112098558core:WithinOneYear2024-08-3112098558core:AfterOneYear2024-08-3112098558core:WithinOneYear2023-08-3112098558core:AfterOneYear2023-08-3112098558core:ShareCapital2024-08-3112098558core:SharePremium2024-08-3112098558core:RevaluationReserve2024-08-3112098558core:OtherReservesSubtotal2024-08-3112098558core:RetainedEarningsAccumulatedLosses2024-08-3112098558core:ShareCapital2023-08-3112098558core:SharePremium2023-08-3112098558core:RevaluationReserve2023-08-3112098558core:OtherReservesSubtotal2023-08-3112098558core:RetainedEarningsAccumulatedLosses2023-08-3112098558core:LandBuildings2024-08-3112098558core:PlantMachinery2024-08-3112098558core:Vehicles2024-08-3112098558core:FurnitureFittings2024-08-3112098558core:OfficeEquipment2024-08-3112098558core:NetGoodwill2024-08-3112098558core:IntangibleAssetsOtherThanGoodwill2024-08-3112098558core:ListedExchangeTraded2024-08-3112098558core:UnlistedNon-exchangeTraded2024-08-3112098558core:LandBuildings2023-08-3112098558core:PlantMachinery2023-08-3112098558core:Vehicles2023-08-3112098558core:FurnitureFittings2023-08-3112098558core:OfficeEquipment2023-08-3112098558core:NetGoodwill2023-08-3112098558core:IntangibleAssetsOtherThanGoodwill2023-08-3112098558core:ListedExchangeTraded2023-08-3112098558core:UnlistedNon-exchangeTraded2023-08-3112098558core:LandBuildings2023-09-012024-08-3112098558core:PlantMachinery2023-09-012024-08-3112098558core:Vehicles2023-09-012024-08-3112098558core:FurnitureFittings2023-09-012024-08-3112098558core:OfficeEquipment2023-09-012024-08-3112098558core:NetGoodwill2023-09-012024-08-3112098558core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3112098558core:ListedExchangeTraded2023-09-012024-08-3112098558core:UnlistedNon-exchangeTraded2023-09-012024-08-3112098558core:MoreThanFiveYears2023-09-012024-08-3112098558core:Non-currentFinancialInstruments2024-08-3112098558core:Non-currentFinancialInstruments2023-08-3112098558dpl:CostSales2023-09-012024-08-3112098558dpl:DistributionCosts2023-09-012024-08-3112098558core:LandBuildings2023-09-012024-08-3112098558core:PlantMachinery2023-09-012024-08-3112098558core:Vehicles2023-09-012024-08-3112098558core:FurnitureFittings2023-09-012024-08-3112098558core:OfficeEquipment2023-09-012024-08-3112098558dpl:AdministrativeExpenses2023-09-012024-08-3112098558core:NetGoodwill2023-09-012024-08-3112098558core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3112098558dpl:GroupUndertakings2023-09-012024-08-3112098558dpl:ParticipatingInterests2023-09-012024-08-3112098558dpl:GroupUndertakingscore:ListedExchangeTraded2023-09-012024-08-3112098558core:ListedExchangeTraded2023-09-012024-08-3112098558dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-09-012024-08-3112098558core:UnlistedNon-exchangeTraded2023-09-012024-08-3112098558dpl:CostSales2022-09-012023-08-3112098558dpl:DistributionCosts2022-09-012023-08-3112098558core:LandBuildings2022-09-012023-08-3112098558core:PlantMachinery2022-09-012023-08-3112098558core:Vehicles2022-09-012023-08-3112098558core:FurnitureFittings2022-09-012023-08-3112098558core:OfficeEquipment2022-09-012023-08-3112098558dpl:AdministrativeExpenses2022-09-012023-08-3112098558core:NetGoodwill2022-09-012023-08-3112098558core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3112098558dpl:GroupUndertakings2022-09-012023-08-3112098558dpl:ParticipatingInterests2022-09-012023-08-3112098558dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3112098558core:ListedExchangeTraded2022-09-012023-08-3112098558dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3112098558core:UnlistedNon-exchangeTraded2022-09-012023-08-3112098558core:NetGoodwill2024-08-3112098558core:IntangibleAssetsOtherThanGoodwill2024-08-3112098558core:LandBuildings2024-08-3112098558core:PlantMachinery2024-08-3112098558core:Vehicles2024-08-3112098558core:FurnitureFittings2024-08-3112098558core:OfficeEquipment2024-08-3112098558core:AfterOneYear2024-08-3112098558core:WithinOneYear2024-08-3112098558core:ListedExchangeTraded2024-08-3112098558core:UnlistedNon-exchangeTraded2024-08-3112098558core:ShareCapital2024-08-3112098558core:SharePremium2024-08-3112098558core:RevaluationReserve2024-08-3112098558core:OtherReservesSubtotal2024-08-3112098558core:RetainedEarningsAccumulatedLosses2024-08-3112098558core:NetGoodwill2023-08-3112098558core:IntangibleAssetsOtherThanGoodwill2023-08-3112098558core:LandBuildings2023-08-3112098558core:PlantMachinery2023-08-3112098558core:Vehicles2023-08-3112098558core:FurnitureFittings2023-08-3112098558core:OfficeEquipment2023-08-3112098558core:AfterOneYear2023-08-3112098558core:WithinOneYear2023-08-3112098558core:ListedExchangeTraded2023-08-3112098558core:UnlistedNon-exchangeTraded2023-08-3112098558core:ShareCapital2023-08-3112098558core:SharePremium2023-08-3112098558core:RevaluationReserve2023-08-3112098558core:OtherReservesSubtotal2023-08-3112098558core:RetainedEarningsAccumulatedLosses2023-08-3112098558core:NetGoodwill2022-08-3112098558core:IntangibleAssetsOtherThanGoodwill2022-08-3112098558core:LandBuildings2022-08-3112098558core:PlantMachinery2022-08-3112098558core:Vehicles2022-08-3112098558core:FurnitureFittings2022-08-3112098558core:OfficeEquipment2022-08-3112098558core:AfterOneYear2022-08-3112098558core:WithinOneYear2022-08-3112098558core:ListedExchangeTraded2022-08-3112098558core:UnlistedNon-exchangeTraded2022-08-3112098558core:ShareCapital2022-08-3112098558core:SharePremium2022-08-3112098558core:RevaluationReserve2022-08-3112098558core:OtherReservesSubtotal2022-08-3112098558core:RetainedEarningsAccumulatedLosses2022-08-3112098558core:AfterOneYear2023-09-012024-08-3112098558core:WithinOneYear2023-09-012024-08-3112098558core:Non-currentFinancialInstrumentscore:CostValuation2023-09-012024-08-3112098558core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-012024-08-3112098558core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-012024-08-3112098558core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-012024-08-3112098558core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-012024-08-3112098558core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-012024-08-3112098558core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-012024-08-3112098558core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-012024-08-3112098558core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-012024-08-3112098558core:Non-currentFinancialInstrumentscore:CostValuation2024-08-3112098558core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-08-3112098558core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-08-3112098558core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-08-3112098558core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-08-3112098558core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-08-3112098558core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-08-3112098558core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-08-3112098558core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-08-3112098558core:Non-currentFinancialInstrumentscore:CostValuation2023-08-3112098558core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-3112098558core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-3112098558core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-3112098558core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-3112098558core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-3112098558core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-3112098558core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-3112098558core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-3112098558bus:Director12023-09-012024-08-31

CORDIAL ENTERPRISE LIMITED

Registered Number
12098558
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

CORDIAL ENTERPRISE LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

BURNETT, Jennifer Mary

Registered Address

2nd Floor Flat
48 High Street
Southampton
SO14 2NS

Registered Number

12098558 (England and Wales)
CORDIAL ENTERPRISE LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3351,287353,478
351,287353,478
Current assets
Debtors(7,397)(4,530)
Cash at bank and on hand10,78416,390
3,38711,860
Creditors amounts falling due within one year4(12,609)(14,274)
Net current assets (liabilities)(9,222)(2,414)
Total assets less current liabilities342,065351,064
Creditors amounts falling due after one year5(359,984)(365,784)
Net assets(17,919)(14,720)
Capital and reserves
Called up share capital100100
Profit and loss account(18,019)(14,820)
Shareholders' funds(17,919)(14,720)
The financial statements were approved and authorised for issue by the Director on 30 August 2025, and are signed on its behalf by:
BURNETT, Jennifer Mary
Director
Registered Company No. 12098558
CORDIAL ENTERPRISE LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Office Equipment15
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 September 23347,8005,750353,550
At 31 August 24347,8005,750353,550
Depreciation and impairment
At 01 September 23-7272
Charge for year-615615
Other adjustments-1,5761,576
At 31 August 24-2,2632,263
Net book value
At 31 August 24347,8003,487351,287
At 31 August 23347,8005,678353,478
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables39664
Bank borrowings and overdrafts11,12612,816
Accrued liabilities and deferred income1,444794
Total12,60914,274
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts359,984365,784
Total359,984365,784