Registration number: 12954374

C.O.R. WW Limited

trading as COR Project

(Registration number: 12954374)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	256	256
Current assets
Stocks	4	223	223
Debtors	5	562	562
Cash at bank and in hand		69	69
		854	854
Creditors: Amounts falling due within one year	7	(3,601)	(3,602)
Net current liabilities		(2,747)	(2,748)
Net liabilities		(2,491)	(2,492)
Capital and reserves
Called up share capital	8	1	1
Retained earnings		(2,492)	(2,493)
Shareholders' deficit		(2,491)	(2,492)

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 31 July 2026
 

......................................... M Ghannam Director

C.O.R. WW Limited

trading as COR Project

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
28 Brock Street
Bath
Somerset
BA1 2LN
United Kingdom

These financial statements were authorised for issue by the director on 31 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

At the year end the company had net liabilities of £2,492 (2023 - £1,213). It was therefore necessary to consider the appropriateness of preparing the accounts on a going concern basis.

During the year the director made a loan to the company and the balance owing to her at the year end was £2,722 (2023 - £1,522). She has confirmed her ongoing support of the company to enable it to meet its financial obligations as they fall due and it is therefore appropriate to prepare the accounts on a going concern basis.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	20% reducing balance

C.O.R. WW Limited

trading as COR Project

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

C.O.R. WW Limited

trading as COR Project

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

3	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 November 2024	600	600
At 31 October 2025	600	600
Depreciation
At 1 November 2024	344	344
At 31 October 2025	344	344
Carrying amount
At 31 October 2025	256	256
At 31 October 2024	256	256

4

Stocks

	2025 £	2024 £
Other inventories	223	223

5

Debtors

Current	Note	2025 £	2024 £
Deferred tax assets		562	562
		562	562

6	Cash and cash equivalents

	2025 £	2024 £
Cash at bank	69	69

C.O.R. WW Limited

trading as COR Project

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

7

Creditors

	Note	2025 £	2024 £
Due within one year
Amounts due to related parties		2,722	2,722
Accruals		879	880
		3,601	3,602

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £0.01 each	100	1	100	1