Cordoba Venture Studio Ltd

Notes to the Unaudited Financial Statements for the Period from 7 November 2024 to 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
13 King George Crescent
Wembley, England
HA0 2FG

These financial statements were authorised for issue by the director on 28 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
The financial statements have been prepared on the going concern basis. Although the company incurred a loss for the period and had net liabilities at the reporting date, the director has reviewed the company's cash flow forecasts and future business plans. The company has continued financial support from the shareholder and related parties, who have confirmed their intention to provide funding as required to enable the company to meet its liabilities as they fall due.In addition, at the reporting date the company’s internally developed software remained under development and had not yet been brought into use. The software was completed after the reporting date, and the director expects it to generate future economic benefits. Accordingly, the director considers it appropriate to prepare the financial statements on the going-concern basis.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Amortisation

No amortisation has been charged because the asset was not yet available for use.

Cordoba Venture Studio Ltd

Notes to the Unaudited Financial Statements for the Period from 7 November 2024 to 30 November 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.

Development costs
Development costs are amortised on a straight-line basis over their estimated useful economic life of five years, commencing when the software is available for use. As at 30 November 2025, the software was still under development and had not yet been brought into use. Accordingly, no amortisation has been charged during the period.

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

4	Intangible assets

	Software development  £	Total £
Cost or valuation
Additions	208,294	208,294
At 30 November 2025	208,294	208,294
Carrying amount
At 30 November 2025	208,294	208,294

Cordoba Venture Studio Ltd

Notes to the Unaudited Financial Statements for the Period from 7 November 2024 to 30 November 2025

5	Share capital

Allotted, called up and fully paid shares

	2025
	No.	£
Ordinary shares of £100 each	1	100

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £
Due within one year
Amounts owed to related parties		21,500
Accruals		650
Shareholder loan account		264,077
		286,227

7	Subsequent event

After the reporting date, the company completed the development of its internally generated software and brought the software into use. No adjustment has been made to the financial statements in respect of this non-adjusting event.

8	Ultimate controlling party

The company is ultimately controlled by Mr Bakr Ahmed Osama, who is the sole director and shareholder of the company.