CIONA LIMITED


Director	JOHNSON KING, Ciona


Registered Address	The Milking Parlour Hurst Farm
	Dairy Lane
	Crockham Hill
	TN8 6RA


Registered Number	05435775 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,918		651
			1,918		651
Current assets
Debtors	4	20,645		10,156
Cash at bank and on hand		40,532		39,834
		61,177		49,990
Creditors amounts falling due within one year	5	(30,543)		(17,151)
Net current assets (liabilities)			30,634		32,839
Total assets less current liabilities			32,552		33,490
Net assets			32,552		33,490
Capital and reserves
Called up share capital			200		200
Profit and loss account			32,352		33,290
Shareholders' funds			32,552		33,490

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 Director acknowledges 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 Director on 21 October 2025, and are signed on its behalf by:

JOHNSON KING, Ciona
Director
Registered Company No. 05435775

CIONA LIMITED

Notes to the Financial Statements
for the year ended 30 April 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 rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Fixtures and fittings and equipment are 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:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Fixtures and fittings and equipment are 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:


		Reducing balance (%)
	Fixtures and fittings	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 May 24	8,416
	Additions	1,503
	At 30 April 25	9,918
	Depreciation and impairment
	At 01 May 24	7,765
	Charge for year	236
	At 30 April 25	8,000
	Net book value
	At 30 April 25	1,918
	At 30 April 24	651

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	20,466	10,038
Other debtors	179	-
Prepayments and accrued income	-	118
Total	20,645	10,156

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	2,379	1,503
Taxation and social security	13,975	12,935
Other creditors	12,493	1,798
Accrued liabilities and deferred income	1,696	915
Total	30,543	17,151


	Included within other creditors are loans from the Director of £12493

6.	Share capital
	180 £1 ordinary A shares and 20 £1 ordinary B shares allotted, called up and fully paid.