REGISTERED NUMBER: 12514840 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Cardoon Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

B J Hodgson

REGISTERED OFFICE:

Unit 9

Cheddar Business Park

Wedmore Road

Cheddar

Somerset

BS27 3EB

REGISTERED NUMBER:

12514840 (England and Wales)

ACCOUNTANTS:

A C Mole LLP

Stafford House

Blackbrook Park Avenue

Taunton

Somerset

TA1 2PX

FIXED ASSETS

Investments

4

-

25,180

Investment property

5

-

305,152

-

330,332

CURRENT ASSETS

Debtors

6

350,073

1,400

CREDITORS

Amounts falling due within one year

7

308,193

308,663

NET CURRENT ASSETS/(LIABILITIES)

41,880

(307,263

)

TOTAL ASSETS LESS CURRENT LIABILITIES

41,880

23,069

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

41,879

23,068

41,880

23,069

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 December 2025 and were signed by:

B J Hodgson - Director

1.	STATUTORY INFORMATION

Cardoon 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.

Turnover

Turnover represents rents receivable.

The company disposed of its investment property during the year and as a result the property rental business had ceased by the balance sheet date.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

i) Financial assets

Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at transaction price and subsequently measured at amortised cost.

At the balance sheet date financial assets are assessed for evidence of impairment. If an asset is impaired the impairment loss is recognised in the income statement.

ii) Financial liabilities

Basic financial liabilities, including trade and other payables and bank loans, are initially recognised at transaction price and subsequently measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Other investments

Other investments are included at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

25,180

Disposals

(25,180

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

25,180

Other investments were disposed of fully by the balance sheet date, with the resulting profit or loss recognised in the income statement.

5.	INVESTMENT PROPERTY

Total

£

COST

At 1 April 2024

305,152

Disposals

(305,152

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

305,152

Investment property was disposed of fully by the balance sheet date, with the resulting profit or loss recognised in the income statement.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

350,073

-

Other debtors

-

1,400

350,073

1,400

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

302,686

305,332

Taxation and social security

5,507

1,931

Other creditors

-

1,400

308,193

308,663