REGISTERED NUMBER: 10958246 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Cora Group Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

F Dow-Smith

REGISTERED OFFICE:

Unit A

St Andrews Court

Wellington Street

Thame

Oxfordshire

OX9 3WT

REGISTERED NUMBER:

10958246 (England and Wales)

ACCOUNTANTS:

Fizz Accounting Limited

Unit A

St Andrews Court

Wellington Street

Thame

Oxfordshire

OX9 3WT

FIXED ASSETS

Tangible assets

4

34,154

37,639

CURRENT ASSETS

Debtors

21,146

20,470

Cash at bank

235,019

329,012

256,165

349,482

CREDITORS

Amounts falling due within one year

50,063

46,904

NET CURRENT ASSETS

206,102

302,578

TOTAL ASSETS LESS CURRENT LIABILITIES

240,256

340,217

PROVISIONS FOR LIABILITIES

6,440

9,159

NET ASSETS

233,816

331,058

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

233,716

330,958

SHAREHOLDERS' FUNDS

233,816

331,058

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 23 December 2025 and were signed by:

F Dow-Smith - Director

1.	STATUTORY INFORMATION

Cora Group 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.

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 is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from contracts for the provision of production services is recognised on the basis of the date those services were provided.

United Kingdom royalty income is credited to the profit and loss account in the period to which it relates, or if it cannot be reliably estimated, on a receipts basis. Overseas royalty income, which is all collected on behalf of the company by other undertakings, is credited to the profit and loss account in the period in which it is reported to the company.

Income from royalty advances is recognised in line with the underlying associated royalty income earned during the contract term.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and equipment 25% reducing balance

Fixtures and fittings 25% reducing balance

Computer equipment 25% reducing balance

Motor vehicles 25% reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

107,649

Additions

8,423

Disposals

(2,014

)

At 31 March 2025

114,058

DEPRECIATION

At 1 April 2024

70,010

Charge for year

11,383

Eliminated on disposal

(1,489

)

At 31 March 2025

79,904

NET BOOK VALUE

At 31 March 2025

34,154

At 31 March 2024

37,639