IRIS Accounts Production v26.1.10.61 00381177 Board of Directors 1.12.24 30.11.25 30.11.25 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00381177 2024-11-30 00381177 2025-11-30 00381177 2024-12-01 2025-11-30 00381177 2023-11-30 00381177 2023-12-01 2024-11-30 00381177 2024-11-30 00381177 ns15:EnglandWales 2024-12-01 2025-11-30 00381177 ns14:PoundSterling 2024-12-01 2025-11-30 00381177 ns10:Director1 2024-12-01 2025-11-30 00381177 ns10:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 00381177 ns10:SmallEntities 2024-12-01 2025-11-30 00381177 ns10:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 00381177 ns10:SmallCompaniesRegimeForDirectorsReport 2024-12-01 2025-11-30 00381177 ns10:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 00381177 ns10:FullAccounts 2024-12-01 2025-11-30 00381177 ns10:OrdinaryShareClass1 2024-12-01 2025-11-30 00381177 ns10:Director2 2024-12-01 2025-11-30 00381177 ns10:CompanySecretary1 2024-12-01 2025-11-30 00381177 ns10:RegisteredOffice 2024-12-01 2025-11-30 00381177 ns5:CurrentFinancialInstruments 2025-11-30 00381177 ns5:CurrentFinancialInstruments 2024-11-30 00381177 ns5:ShareCapital 2025-11-30 00381177 ns5:ShareCapital 2024-11-30 00381177 ns5:RetainedEarningsAccumulatedLosses 2025-11-30 00381177 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 00381177 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-11-30 00381177 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-11-30 00381177 ns10:OrdinaryShareClass1 2025-11-30 00381177 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 00381177 ns5:RetainedEarningsAccumulatedLosses 2024-12-01 2025-11-30

REGISTERED NUMBER: 00381177 (England and Wales)

CORNELIUS & DAVIES LIMITED

Unaudited Financial Statements

for the Year Ended 30 November 2025

CORNELIUS & DAVIES LIMITED (REGISTERED NUMBER: 00381177) |

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| CORNELIUS & DAVIES LIMITED |

Company Information

for the Year Ended 30 November 2025

| Directors: | R A Cornelius

| V E Cornelius

| Secretary: | R A Cornelius

| Registered office: | 11 Jerusalem Passage

| London

| EC1V 4JP

| Registered number: | 00381177 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| Broadwalk House, 5th Floor

| 5 Appold Street

| Broadgate

| London

| EC2A 2AG

CORNELIUS & DAVIES LIMITED (REGISTERED NUMBER: 00381177) |

Balance Sheet

30 November 2025

2025 | 2024 |

| Notes | £ | £

Fixed assets

Investment property | 4 | 1,035,762 |  | 1,050,898 |  |

Current assets

Stocks | 573,225 |  | 533,413 |  |

Debtors | 5 | 40,472 |  | 61,634 |  |

Cash at bank and in hand | 77,747 |  | 43,591 |  |

691,444 |  | 638,638 |  |

Creditors

Amounts falling due within one year | 6 | (1,005,134 | ) | (974,013 | ) |

Net current liabilities | (313,690 | ) | (335,375 | ) |

Total assets less current liabilities | 722,072 |  | 715,523 |  |

Capital and reserves

Called up share capital | 7 | 14,000 |  | 14,000 |  |

Retained earnings | 8 | 708,072 |  | 701,523 |  |

Shareholders' funds | 722,072 |  | 715,523 |  |

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

R A Cornelius - Director

CORNELIUS & DAVIES LIMITED (REGISTERED NUMBER: 00381177) |

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | Statutory information

| Cornelius & Davies 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 represents amounts receivable for goods/services provided in the year and is stated net of VAT.

| Investment property

| Investment properties are included in the Balance sheet at their open market value in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). Buildings are depreciated over 50 years which the Directors consider to be the buildings useful economic life. Land has not been depreciated in accordance with the Companies Act 2006.

| 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.

| Going concern

| The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.

3. | Employees and directors

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

4. | Investment property

Total |

| £

| Fair value

| At 1 December 2024

| and 30 November 2025 | 1,081,171 |  |

| Depreciation

| At 1 December 2024 | 30,273 |  |

| Charge for year | 15,136 |  |

| At 30 November 2025 | 45,409 |  |

| Net book value

| At 30 November 2025 | 1,035,762 |  |

| At 30 November 2024 | 1,050,898 |  |

CORNELIUS & DAVIES LIMITED (REGISTERED NUMBER: 00381177) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Trade debtors | 33,722 |  | 60,764 |  |

| Other debtors | 6,750 |  | 870 |  |

40,472 |  | 61,634 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Trade creditors | 1,006 |  | 20,139 |  |

| Taxation and social security | 41,603 |  | 20,977 |  |

| Other creditors | 962,525 |  | 932,897 |  |

1,005,134 |  | 974,013 |  |

7. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 14,000 | Ordinary | £1.00 | 14,000 |  | 14,000 |  |

8. | Reserves

Retained |

earnings |

| £

| At 1 December 2024 | 701,523 |  |

| Profit for the year | 6,549 |  |

| At 30 November 2025 | 708,072 |  |

9. | Related party disclosures

| The Directors and their families loaned the company £890,433 to acquire the freehold property. This loan is unsecured, interest free and repayable on demand. At 30 November 2025 £703,680 was owed to the directors and their families..