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Registered Number: 13579866
England and Wales
Unaudited Financial Statements
for the period ended 31 March 2025
for
C&L GIORDANO LTD

C&L GIORDANO LTD ###### Statement of Financial Position As at 31 March 2025
|  | £ | 2025 £ |  | £ | 2024 £
--- | --- | --- | --- | --- | --- | ---
Fixed assets |  |  | 7,121 |  |  | 8,686
Current assets |  | 25,668 |  |  | 28,483 |
Creditors: amount falling due within one year |  | (22,366) |  |  | (21,491) |
Net current assets/(liabilities) |  |  | 3,302 |  |  | 6,992
Total assets less current liabilities |  |  | 10,423 |  |  | 15,678
Accrued liabilities |  |  | (479) |  |  | (479)
Net assets/(liabilities) |  |  | 9,944 |  |  | 15,199
Capital and reserves |  |  | 9,944 |  |  | 15,199
For the period ended 31 March 2025 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 of its accounts for the period in question in accordance with section 476 of the Companies Act 2006. 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime. Signed on behalf of the board of directors:
---------------------------------- Cristian Noel Giordano Director
Date approved: 11 November 2025 1

C&L GIORDANO LTD ###### Notes to the Accounts For the period ended 31 March 2025
Statutory Information C&L GIORDANO LTD is a private limited company, limited by shares, domiciled in England and Wales, registration number 13579866, registration address 5 Parsonage Estate, Rogate, Petersfield, GU31 5HJ, United Kingdom. The presentation currency is £ sterling.
1. | Accounting Policies Basis of accounting The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016). Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Dividends Proposed dividends are only included as liabilities in the financial statements when their payment has been approved by the shareholders prior to the balance sheet date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Reducing Balance
Computer Equipment | 20% Reducing Balance
Office Equipment | 20% Reducing Balance
2. | Tangible fixed assets
Cost or Valuation |  | Plant and Machinery |  | Computer Equipment |  | Office Equipment |  | Total
|  | £ |  | £ |  | £ |  | £
At 01 September 2024 |  | 15,061 |  | 540 |  | 1,326 |  | 16,927
Additions |  | - |  | - |  | 216 |  | 216
At 31 March 2025 |  | 15,061 |  | 540 |  | 1,542 |  | 17,143
Depreciation
At 01 September 2024 |  | 7,868 |  | 108 |  | 265 |  | 8,241
Charge for period |  | 1,439 |  | 86 |  | 256 |  | 1,781
At 31 March 2025 |  | 9,307 |  | 194 |  | 521 |  | 10,022
Net book values
Closing balance as at 31 March 2025 |  | 5,754 |  | 346 |  | 1,021 |  | 7,121
Opening balance as at 01 September 2024 |  | 7,193 |  | 432 |  | 1,061 |  | 8,686
3. | Average number of employees Average number of employees during the period were 2 (2024: 2).
2