J.C. CORDING & CO LIMITED - Filleted accounts

Registered number

02491347

J.C. CORDING & CO LIMITED

Unaudited Filleted Accounts

30 April 2025

J.C. CORDING & CO LIMITED
Registered number:		02491347
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		858,704			866,613
Investments	4		7,500			7,500
			866,204			874,113

Current assets
Debtors	5	1,157,238			711,216
Cash at bank and in hand		1,386,029			1,344,223
		2,543,267			2,055,439

Creditors: amounts falling due within one year	6	(416,650)			(315,398)

Net current assets			2,126,617			1,740,041

Net assets			2,992,821			2,614,154

Capital and reserves
Called up share capital			132,600			132,600
Profit and loss account			2,860,221			2,481,554

Shareholders' funds			2,992,821			2,614,154

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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 and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr A M C Uloth
Director
Approved by the board on 10 October 2025

J.C. CORDING & CO LIMITED
Notes to the Accounts
for the year ended 30 April 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			11		11


3	Tangible fixed assets
		Land and buildings		Motor vehicles		Total
£			£		£
	Cost
	At 1 May 2024	807,347		76,647		883,994
	At 30 April 2025	807,347		76,647		883,994

	Depreciation
	At 1 May 2024	-		17,381		17,381
	Charge for the year	-		7,909		7,909
	At 30 April 2025	-		25,290		25,290

	Net book value
	At 30 April 2025	807,347		51,357		858,704
	At 30 April 2024	807,347		59,266		866,613


4	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 May 2024					7,500

	At 30 April 2025					7,500


5	Debtors			2025		2024
£					£

	Trade debtors			10,881		9,305
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			1,146,357		701,911
				1,157,238		711,216


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			36,064		40,041
	Trade creditors			151,120		63,120
	Corporation tax			127,766		110,835
	Othe taxes and social security			101,700		101,402
				416,650		315,398


7	Other information

	J.C. CORDING & CO LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	19 Piccadilly
	London
	W1J 0LA