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Registered number: 04174329 CORNWALL STREET LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
CORNWALL STREET LIMITED CONTENTS
| Page
Balance sheet | 1
Notes to the financial statements | 2 - 6
CORNWALL STREET LIMITED REGISTERED NUMBER: 04174329 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 31 August |  | 30 November
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 62,198 |  | 61,185
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 171,660 |  | 349,670 |
Cash at bank and in hand |  | 470,616 |  | 325,700 |
|  | 642,276 |  | 675,370 |
Creditors: amounts falling due within one year | 6 | (246,338) |  | (318,030) |
Net current assets |  |  | 395,938 |  | 357,340
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (7,900) |  | (15,000)
Net assets |  |  | 450,236 |  | 403,525
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 450,136 |  | 403,425
|  |  | 450,236 |  | 403,525
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit 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 financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 May 2026.
M. Bolt
Director
The notes on pages 2 to 6 form part of these financial statements. Page 1
CORNWALL STREET LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
1. | General information
Cornwall Street Limited is a private company, limited by shares, incorporated and domiciled in England. The address of its registered office is Christchurch House, 30 Waterloo Street, Birmingham, B2 5TJ, which is also the address of its principal place of business. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
The Company provides clerking services to individuals deriving from on an ongoing service contract. Revenue is recognised in the period in which the services are provided where the amount of revenue can be measured reliably, it is probable that the Company will receive the consideration due under the contract and the stage of completion of the contract at the end of the reporting period can be measured reliably.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using both the straight line and reducing balance method. Depreciation is provided on the following basis:
|  |  |  | Leasehold improvements | - | over the remaining term of the lease
|  |  |  | Computer equipment | - | 33% straight line
|  |  |  | Office equipment | - | 20% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | Debtors
Short term debtors are measured at transaction price, less any impairment. Page 2
CORNWALL STREET LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.5 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.6 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.8 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 3
CORNWALL STREET LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.9 | Current and deferred taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | Employees
| The average monthly number of employees, including directors, during the period was 17 (2024 - 17).
Page 4
CORNWALL STREET LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
4. | Tangible fixed assets
|  | Leasehold property | Computer equipment | Office equipment | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 December 2024 | - | 71,110 | 106,845 | 177,955
| Additions | 9,228 | 2,297 | - | 11,525
| At 31 August 2025 | 9,228 | 73,407 | 106,845 | 189,480
| Depreciation |  |  |  |
| At 1 December 2024 | - | 66,280 | 50,490 | 116,770
| Charge for the period on owned assets | 198 | 1,606 | 8,708 | 10,512
| At 31 August 2025 | 198 | 67,886 | 59,198 | 127,282
| Net book value |  |  |  |
| At 31 August 2025 | 9,030 | 5,521 | 47,647 | 62,198
| At 30 November 2024 | - | 4,830 | 56,355 | 61,185
5. | Debtors
|  |  |  |  | 31 August | 30 November
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 43,483 | 234,487
| Other debtors | 22,491 | 14,895
| Called up share capital not paid | 65 | 65
| Prepayments and accrued income | 105,621 | 100,223
|  | 171,660 | 349,670
Page 5
CORNWALL STREET LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 August | 30 November
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 102,009 | 121,204
| Corporation tax | 14,845 | 70,000
| Other taxation and social security | 68,617 | 54,262
| Other creditors | 37,204 | 39,707
| Accruals and deferred income | 23,663 | 32,857
|  | 246,338 | 318,030
7. | Commitments under operating leases
| At 31 August 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 31 August | 30 November
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 99,036 | 137,587
| Later than 1 year and not later than 5 years | 243,396 | 280,476
| Later than 5 years | - | 338,908
|  | 342,432 | 756,971
Page 6