REGISTERED NUMBER: 04897252 (England and Wales)

Financial Statements for the Year Ended 30th November 2025

for

Cordyming Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C K Yau

REGISTERED OFFICE:

1-3 Manor Road

Chatham

Kent

ME4 6AE

REGISTERED NUMBER:

04897252 (England and Wales)

ACCOUNTANTS:

Beak Kemmenoe

Chartered Accountants

1-3 Manor Road

Chatham

Kent

ME4 6AE

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

15,907

21,208

15,908

21,209

CURRENT ASSETS

Stocks

4,964

3,275

Cash at bank

282,177

263,956

287,141

267,231

CREDITORS

Amounts falling due within one year

6

25,862

24,688

NET CURRENT ASSETS

261,279

242,543

TOTAL ASSETS LESS CURRENT LIABILITIES

277,187

263,752

PROVISIONS FOR LIABILITIES

7

1,021

1,021

NET ASSETS

276,166

262,731

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

276,164

262,729

SHAREHOLDERS' FUNDS

276,166

262,731

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10th August 2026 and were signed by:

C K Yau - Director

1.	STATUTORY INFORMATION

Cordyming Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of the business in 2003, was amortised over fifty years until 30th November 2015. With the adoption of FRS102 goodwill is now being amortised over ten years on original cost.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st December 2024

and 30th November 2025

130,000

AMORTISATION

At 1st December 2024

and 30th November 2025

129,999

NET BOOK VALUE

At 30th November 2025

1

At 30th November 2024

1

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st December 2024

and 30th November 2025

68,128

DEPRECIATION

At 1st December 2024

46,920

Charge for year

5,301

At 30th November 2025

52,221

NET BOOK VALUE

At 30th November 2025

15,907

At 30th November 2024

21,208

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

8,759

9,347

Other creditors

17,103

15,341

25,862

24,688

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,021

1,021

Deferred

tax

£

Balance at 1st December 2024

1,021

Balance at 30th November 2025

1,021