REGISTERED NUMBER: 08258432 (England and Wales)

Director's Report and

Unaudited Financial Statements for the Year Ended 31st December 2024

for

Cordelia Trading Limited

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

DIRECTOR:

Mr P C Merritt

SECRETARY:

Mr S M Pickard

REGISTERED OFFICE:

Greystones

Winsford

Minehead

TA24 7JQ

REGISTERED NUMBER:

08258432 (England and Wales)

The director presents his report with the financial statements of the company for the year ended 31st December 2024.

DIRECTOR

Mr P C Merritt held office during the whole of the period from 1st January 2024 to the date of this report.

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

22nd September 2025

TURNOVER

-

-

Administrative expenses

(1,202

)

(3,267

)

OPERATING LOSS and

LOSS BEFORE TAXATION

(1,202

)

(3,267

)

Tax on loss

-

-

LOSS FOR THE FINANCIAL YEAR

(1,202

)

(3,267

)

Retained earnings at beginning of year

35,323

38,590

RETAINED EARNINGS AT END OF YEAR

34,121

35,323

CURRENT ASSETS

Debtors

4

36,150

38,650

Cash at bank

291

17

36,441

38,667

CREDITORS

Amounts falling due within one year

5

(2,220

)

(3,244

)

NET CURRENT ASSETS

34,221

35,423

TOTAL ASSETS LESS CURRENT LIABILITIES

34,221

35,423

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

34,121

35,323

SHAREHOLDERS' FUNDS

34,221

35,423

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 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 22nd September 2025 and were signed by:

Mr P C Merritt - Director

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 director has 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 director has 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 director continues 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 (2023 - NIL).

2024

2023

£

£

Director's remuneration

-

-

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

35,872

38,372

Prepayments and accrued income

278

278

36,150

38,650

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

417

-

Accruals and deferred income

1,803

3,244

2,220

3,244

6.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms Lydia Frances Strawson.