2024-06-01 2025-05-31 04446531 CORA SHEIBANI LTD false 04446531 2024-06-01 2025-05-31 04446531 uk-bus:Director1 2024-06-01 2025-05-31 04446531 uk-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 04446531 uk-bus:SmallEntities 2024-06-01 2025-05-31 04446531 uk-bus:FullAccounts 2024-06-01 2025-05-31 04446531 uk-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 04446531 2024-06-01 04446531 2025-05-31 04446531 2024-05-31 xbrli:pure iso4217:GBP 04446531 2023-06-01 2024-05-31
Company Registration Number : 04446531 (England and Wales)
04446531
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2025-05-31
false
CORA SHEIBANI LTD
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2024-06-01
CORA SHEIBANI LTD
Unaudited filleted financial statements
For the year ended 31 May 2025
CORA SHEIBANI LTD
Contents
For the year ended 31 May 2025
CONTENTS PAGE
Company Information 3
Director's Report 4
Statement of Financial Position 5
Notes to the Financial Statements 6 - 7


CORA SHEIBANI LTD
Company Information
For the year ended 31 May 2025
Company registration number 04446531 (England and Wales)
Director Cora Sheibani
Registered office address 37 Bruton Place
London
W1J 6NU
CORA SHEIBANI LTD
Director's Report
For the year ended 31 May 2025
The director presents his/her report and the Unaudited Financial Statements for the year ended 31 May 2025.
Principal activity
The principal activity of the company continued to be that of design, manufacture and sale of custom made jewelleries.
Director of the company
The following director held office during the whole of the period:
Cora Sheibani
Statement of director's responsibilities
The director is responsible for preparing the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare such financial statements for each financial year. Under that law the director have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), FRS 102 1A

Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to;

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent; and
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small company provisions
This report has been prepared in accordance with the special provisions for small companies within Part 15 of the Companies Act 2006.
Approved by the Board of director and signed on its behalf by:
Cora Sheibani (Director)
Date: 29 October 2025
This report was approved by the board on 2025-10-29 Date: 29 October 2025
4
CORA SHEIBANI LTD
Statement of Financial Position
For the year ended 31 May 2025
2025 2024
Notes £ £
Fixed assets
Property, plant and equipment 8,607 11,144
5 8,607 11,144
Current assets
Inventories 951,716 843,572
Debtors 15,611 43,808
Cash and cash equivalents 57,329 17,130
1,024,656 904,510
Current liabilities
Creditors: Amounts falling due within one year (24,098) (65,855)
Corporation tax payable (24,030) (10,490)
(48,129) (76,345)
Net current assets/(liabilities) 976,527 828,165
Total assets less current liabilities 985,133 839,309
Non-current liabilities
Creditors: Amounts falling due after more than one year (716,047) (646,708)
Net assets/(liabilities) 269,086 192,601
Capital and reserves
Called up share capital 100 100
Retained earnings 268,986 192,501
Shareholder's funds 269,086 192,601
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • For the year ended 31 May 2025 the company was entitled to exemption from audit 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 director acknowledges their responsibility 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 29 October 2025
.............................
Cora Sheibani (Director)
Company registration number: 04446531
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2025-05-31 31 May 2025
2025 2024
£ £
Fixed Assets 8,607 11,144
Current Assets 1,024,656 904,510
Creditors: amounts falling due within one year (48,129) (76,345)
Net current assets/(liabilities) 976,527 828,165
Total assets less current liabilities 985,133 839,309
CREDITORS: Amounts falling due more than one year (716,047) (646,708)
Net Assets/(liabilities) 269,086 192,601
Capital and Reserves 269,086 192,601
For the year ending 31/05/2025 the company was entitled to exemption 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. For the year ending 31-05-2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year 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 accounts. 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 small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 29 October 2025 2025-10-29 and signed on behalf of the board,
.............................
Cora Sheibani
Director
Company registration number: 04446531
CORA SHEIBANI LTD
Notes to the Financial Statements
For the year ended 31 May 2025
(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is 37 Bruton Place, London, W1J 6NU.

(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Sale of goods
Sales of goods are recognised when the company has delivered the goods to the customer, no other significant obligation remains unfulfilled that may affect the customer's acceptance of the products and risks and rewards of ownership have transferred to them.
Rendering of Services
Revenue from provision of services rendered in the reporting period is recognised when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.
Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.

Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:

Asset class and depreciation rate
Land and Buildings
Plant and Machinery
Short Leasehold Properties
Investment Properties
Long Leasehold Properties
Commercial Vehicles
Fixtures and Fittings25% straight line
Equipment33% straight line
Motor Cars
Inventories
Inventories are measured at the lower of cost and net realisable value. Costs of inventories are determined on a first-in-first-out basis. Net realisable value represents the estimated selling price for inventories less all estimated costs necessary to make the sale.
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

(4) Employees
During the year, the average number of employees including director was 3 (2024 : 3).

(5) Fixed assets
Tangible

£
Cost
As at 01 June 202431,400
Additions3,368
As at 31 May 202534,768
Depreciation/Amortisation
As at 01 June 202420,256
For the year5,906
As at 31 May 202526,162
Net book value
As at 31 May 20258,606
As at 31 May 202411,144