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Company Registration No. 11449180 (England and Wales)
CORDIAL IN THE DARK LTD Unaudited accounts for the year ended 31 July 2025
CORDIAL IN THE DARK LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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CORDIAL IN THE DARK LTD Company Information for the year ended 31 July 2025
Director
Kwame Sipul Otiende
Company Number
11449180 (England and Wales)
Registered Office
440 Kingsland Road London E8 4AA England
Accountants
Multiplus Tax Solutions Ltd Suite 1 Chantal House 13-17 High Beech Road Loughton Essex IG10 4BN
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CORDIAL IN THE DARK LTD Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
28,000
32,000
Tangible assets
5
11,256
14,070
39,256
46,070
Current assets
Inventories
-
5,000
Debtors
6
37,415
34,165
Cash at bank and in hand
4,443
30,383
41,858
69,548
Creditors: amounts falling due within one year
7
(163,204)
(171,561)
Net current liabilities
(121,346)
(102,013)
Total assets less current liabilities
(82,090)
(55,943)
Creditors: amounts falling due after more than one year
8
(21,665)
(26,028)
Net liabilities
(103,755)
(81,971)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(103,855)
(82,071)
Shareholders' funds
(103,755)
(81,971)
For the year ending 31 July 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 April 2026 and were signed on its behalf by
Kwame Sipul Otiende Director Company Registration No. 11449180
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CORDIAL IN THE DARK LTD Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
CORDIAL IN THE DARK LTD is a private company, limited by shares, registered in England and Wales, registration number 11449180. The registered office is 440 Kingsland Road, London, E8 4AA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Going concern
The financial statements have been prepared on a going concern basis with continued support from the director.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% reducing balance method
Computer equipment
20% reducing balance method
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill will be amortised over 10 years.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 August 2024
40,000
At 31 July 2025
40,000
Amortisation
At 1 August 2024
8,000
Charge for the year
4,000
At 31 July 2025
12,000
Net book value
At 31 July 2025
28,000
At 31 July 2024
32,000
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CORDIAL IN THE DARK LTD Notes to the Accounts for the year ended 31 July 2025
5
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 August 2024
15,000
8,731
23,731
At 31 July 2025
15,000
8,731
23,731
Depreciation
At 1 August 2024
5,400
4,261
9,661
Charge for the year
1,920
894
2,814
At 31 July 2025
7,320
5,155
12,475
Net book value
At 31 July 2025
7,680
3,576
11,256
At 31 July 2024
9,600
4,470
14,070
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
37,415
34,165
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
3,296
50,839
VAT
55,239
30,772
Trade creditors
5,186
4,274
Taxes and social security
29,739
17,744
Other creditors
52,806
46,980
Loans from directors
16,938
20,952
163,204
171,561
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
23,514
27,098
Other creditors
(1,849)
(1,070)
21,665
26,028
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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