ACCOUNTS - Final Accounts

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Registered number: 03922312

CONDOMANIA PLC

UNAUDITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

CONDOMANIA PLC

COMPANY INFORMATION

Directors	Ms Sheena Sutherland
	Mr George M Sutherland


Registered number	03922312


Registered office	2 Chawley Park
	Cumnor Hill
	Oxford
	Oxfordshire
	OX2 9GG


Accountants	James Cowper Kreston
	Chartered Accountants
	2 Chawley Park
	Cumnor Hill
	Oxford
	Oxfordshire
	OX2 9GG

CONDOMANIA PLC

CONTENTS

	Page
Directors' Report	1
Profit and Loss Account	2
Balance Sheet	3
Statement of Changes in Equity	4
Notes to the Financial Statements	5 - 6

CONDOMANIA PLC

DIRECTORS' REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2023

The directors present their report and the financial statements for the year ended 30 September 2023.

Directors

The directors who served during the year were:

Ms Sheena Sutherland

Mr George M Sutherland

Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf.

G M Sutherland

Director

Date: 27 March 2024

Page 1

CONDOMANIA PLC

PROFIT AND LOSS ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2023

	2023	2022
	£	£


Profit for the financial year		-	-

The Company has not traded during the year or the preceding financial year. During these periods, the Company received no income and incurred no expenditure and therefore made neither profit or loss.

Page 2

CONDOMANIA PLC

REGISTERED NUMBER: 03922312

BALANCE SHEET

AS AT 30 SEPTEMBER 2023

		2023		2022
Note		£		£



Creditors: amounts falling due within one year	4	(3,151)		(3,151)
Net current liabilities			(3,151)		(3,151)
Total assets less current liabilities			(3,151)		(3,151)

Net liabilities			(3,151)		(3,151)

Capital and reserves
Called up share capital	5	2,666,781	2,666,781
Share premium account		23,000	23,000
Profit and loss account		(2,692,932)	(2,692,932)
		(3,151)	(3,151)

For the year ended 30 September 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

G M Sutherland

Director

Date: 27 March 2024

The notes on pages 5 to 6 form part of these financial statements.

Page 3

CONDOMANIA PLC

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 SEPTEMBER 2023

	Called up share capital	Share premium account	Profit and loss account	Total equity
	£	£	£	£
At 1 October 2021	2,666,781	23,000	(2,692,932)	(3,151)
Other comprehensive income for the year	-	-	-	-

At 1 October 2022	2,666,781	23,000	(2,692,932)	(3,151)
Other comprehensive income for the year	-	-	-	-
At 30 September 2023	2,666,781	23,000	(2,692,932)	(3,151)

The notes on pages 5 to 6 form part of these financial statements.

Page 4

CONDOMANIA PLC

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.	General information

Condomania PLC is a limited liability company incorporated in England and Wales.
The registered office is 2 Chawley Park, Cumnor Hill, Oxford, Oxfordshire, OX2 9GG.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

2.2

Going concern

On 11 July 2019 the main trading company of the Group went into liquidation. The Directors also plan to strike off associated Group companies and, as such, the going concern basis was not considered to be appropriate. The financial statements have, therefore, not been prepared on a going concern basis.
The Directors have prepared the financial statements on the basis that the Company is no longer a going concern. No material adjustments arose as a result of ceasing to apply the going concern basis.

2.3

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.4

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The Company has no employees other than the directors, who did not receive any remuneration (2022 - £NIL).

Page 5

CONDOMANIA PLC

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

4.	Creditors: Amounts falling due within one year
		2023	2022
		£	£

Amounts owed to group undertakings	3,151	3,151
	3,151	3,151

Amounts owed to group undertakings are non-interest bearing and are repayable on demand.

5.	Share capital
		2023	2022
		£	£

Allotted, called up and fully paid

26,667,810 (2022 - 26,667,810) Ordinary shares of £0.10 each	2,666,781	2,666,781

6.	Related party transactions
	See note 4 for details of related party transactions.

7.	Controlling party

The directors consider the ultimate parent undertaking and controlling party to be Sutherland Health Group Limited, a company registered in England and Wales.

Page 6