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Company registration number: 14473568
Candlerns Limited
Unaudited filleted financial statements
30 November 2025
Candlerns Limited
Contents
Directors and other information
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Candlerns Limited
Directors and other information
Director Chaim Lerner
Company number 14473568
Registered office 149A Stamford Hill
Stamford Hill
London
N16 5LL
Accountants Rothfeld Company Services Limited
149a Stamford Hill
London
N16 5LL
Candlerns Limited
Statement of financial position
30 November 2025
2025 2024
Note £ £ £ £
Current assets
Stocks 6,693 6,693
Debtors 4 21,872 31,260
Cash at bank and in hand 4,036 3,425
_______ _______
32,601 41,378
Creditors: amounts falling due
within one year 5 ( 17,392) ( 30,870)
_______ _______
Net current assets 15,209 10,508
_______ _______
Total assets less current liabilities 15,209 10,508
_______ _______
Net assets 15,209 10,508
_______ _______
Capital and reserves
Called up share capital 1 1
Profit and loss account 15,208 10,507
_______ _______
Shareholder funds 15,209 10,508
_______ _______
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 27 August 2026 , and are signed on behalf of the board by:
Chaim Lerner
Director
Company registration number: 14473568
Candlerns Limited
Statement of changes in equity
Year ended 30 November 2025
Called up share capital Profit and loss account Total
£ £ £
At 1 December 2023 1 5,027 5,028
Profit for the year 5,480 5,480
_______ _______ _______
Total comprehensive income for the year - 5,480 5,480
_______ _______ _______
At 30 November 2024 and 1 December 2024 1 10,507 10,508
Profit for the year 4,701 4,701
_______ _______ _______
Total comprehensive income for the year - 4,701 4,701
_______ _______ _______
At 30 November 2025 1 15,208 15,209
_______ _______ _______
Candlerns Limited
Notes to the financial statements
Year ended 30 November 2025
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is Medcar House, 149A Stamford Hill, Stamford Hill, London, N16 5LL.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Debtors
2025 2024
£ £
Trade debtors 21,872 31,260
_______ _______
5. Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 3,091 3,830
Corporation tax 1,108 1,274
Social security and other taxes 1,164 802
Other creditors 12,029 24,964
_______ _______
17,392 30,870
_______ _______