Registration number: 03752050

Cor Du Marketing Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Cor Du Marketing Limited

Company Information

Director

Mrs K L Van Tol

Company secretary

Mrs K L Van Tol

Registered office

The Sycamores 124 Chapelgate Sutton St James Spalding Lincolnshire PE12 0EE

Accountants

Cannon Williamson Chartered Certified AccountantsAlbion House 32 Pinchbeck Road Spalding Lincolnshire PE11 1QD

Cor Du Marketing Limited

(Registration number: 03752050)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed Assets
Tangible Assets	4	238,743	274,323
Current assets
Debtors	5	49,486	33,258
Cash at bank and in hand		120,964	313,590
		170,450	346,848
Creditors: Amounts falling due within one year	6	(392,404)	(425,891)
Net current liabilities		(221,954)	(79,043)
Total assets less current liabilities		16,789	195,280
Provisions for liabilities		826	34,546
Net assets		17,615	229,826
Capital and Reserves
Called up share capital	7	2	2
Retained Earnings		17,613	229,824
Shareholders' funds		17,615	229,826

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 18 September 2025
 

......................................... Mrs K L Van Tol Company secretary and director

Cor Du Marketing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Sycamores 124 Chapelgate
Sutton St James
Spalding
Lincolnshire
PE12 0EE
United Kingdom

These financial statements were authorised for issue by the director on 18 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Cor Du Marketing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

2	Accounting policies (continued)

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold property	4% straight line
Plant and machinery	20% straight line
Fixtures and fittings	33% straight line
Motor vehicles	20% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Cor Du Marketing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

2	Accounting policies (continued)

Trade Debtors

Trade Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2023 - 3).

Cor Du Marketing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

4	Tangible Assets

	Land and buildings £	Fixtures and fittings £	Motor vehicles  £	Other tangible assets  £	Total £
Cost or valuation
At 1 January 2024	425,074	38,093	101,992	195,482	760,641
At 31 December 2024	425,074	38,093	101,992	195,482	760,641
Depreciation
At 1 January 2024	187,034	35,188	90,212	173,884	486,318
Charge for the year	17,003	1,307	5,890	11,380	35,580
At 31 December 2024	204,037	36,495	96,102	185,264	521,898
Carrying amount
At 31 December 2024	221,037	1,598	5,890	10,218	238,743
At 31 December 2023	238,040	2,905	11,780	21,598	274,323

Included within the net book value of land and buildings above is £221,037 (2023 - £238,040) in respect of freehold land and buildings.
 

Cor Du Marketing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

5

Debtors

Current	2024 £	2023 £
Trade Debtors	3,629	-
Prepayments	5,445	5,956
Other debtors	40,412	27,302
	49,486	33,258

6

Creditors

Creditors: amounts falling due within one year

	2024 £	2023 £
Due within one year
Trade Creditors	37,371	42,997
Taxation and social security	202	346
Accruals and deferred income	9,720	21,908
Other creditors	345,111	360,640
	392,404	425,891

7	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2

8	Related party transactions

Cor Du Marketing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

8	Related party transactions (continued)

Director's remuneration

The director's remuneration for the year was as follows:

	2024 £	2023 £
Remuneration	12,500	12,926