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JUST CORNISH LTD

Registered Number
12933883
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

JUST CORNISH LTD
Company Information
for the year from 1 November 2024 to 31 October 2025

Directors | HAMBLY, Helen Mary
| HAMBLY, Sean Richard

Registered Address | Unit 9 Warren Road
| Indian Queens Industrial Estate
| St Columb
| TR9 6TL

Registered Number | 12933883 (England and Wales)

JUST CORNISH LTD
Statement of Financial Position
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Called up share capital not paid |  |  |  | 100 |  |  |  | 100
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 105,078 |  |  |  | 106,344
|  |  |  | 105,078 |  |  |  | 106,344
Current assets |  |  |  |  |  |  |  |
Stocks |  | 44,052 |  |  |  | 39,073 |  |
Debtors |  | 234,929 |  |  |  | 160,277 |  |
Cash at bank and on hand |  | 13,842 |  |  |  | 101,995 |  |
|  | 292,823 |  |  |  | 301,345 |  |
Creditors amounts falling due within one year |  | (450,673) |  |  |  | (371,778) |  |
Net current assets (liabilities) |  |  |  | (157,750) |  |  |  | (70,333)
Total assets less current liabilities |  |  |  | (52,672) |  |  |  | 36,011
Creditors amounts falling due after one year |  |  |  | (26,853) |  |  |  | (82,305)
Net assets |  |  |  | (79,525) |  |  |  | (46,294)
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | (79,525) |  |  |  | (46,294)
Shareholders' funds |  |  |  | (79,525) |  |  |  | (46,294)

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 12 August 2026, and are signed on its behalf by:
HAMBLY, Sean Richard Director Registered Company No. 12933883

JUST CORNISH LTD
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company's activities. Turnover is shown net of value added tax, rebates and discounts. The policies adopted for the recognition of turnover are as follows: Turnover from the sale of goods including food, drink and other items is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Lease incentives
--- | ---
| Incentives received to enter into a finance lease reduce the fair value of the asset and are included in the calculation of present value of minimum lease payments. Incentives received to enter into an operating lease are credited to the profit and loss account, to reduce the lease expense, on a straight-line basis over the period of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. The cost of finished goods comprises of direct materials. 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 and other 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.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 18 |  | 18

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 November 24 | 157,240
| Additions | 21,631
| Disposals | (13,351)
| At 31 October 25 | 165,519
| Depreciation and impairment
| At 01 November 24 | 50,896
| Charge for year | 16,137
| On disposals | (6,591)
| At 31 October 25 | 60,441
| Net book value
| At 31 October 25 | 105,078
| At 31 October 24 | 106,344

4. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 26,853 |  | 42,833