2022-10-212023-10-312023-10-31false14435605COURTHOUSE MUSIC 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COURTHOUSE MUSIC LIMITED

Registered Number
14435605
(England and Wales)

Unaudited Financial Statements for the Period ended
31 October 2023

COURTHOUSE MUSIC LIMITED
Company Information
for the period from 21 October 2022 to 31 October 2023

Director

J Armriding

Registered Address

179 Park Lane
Poynton
SK12 1RH

Registered Number

14435605 (England and Wales)
COURTHOUSE MUSIC LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

£

£

Fixed assets
Tangible assets63,406
3,406
Current assets
Cash at bank and on hand973
973
Creditors amounts falling due within one year7(7,405)
Net current assets (liabilities)(6,432)
Total assets less current liabilities(3,026)
Net assets(3,026)
Capital and reserves
Called up share capital100
Profit and loss account(3,126)
Shareholders' funds(3,026)
The financial statements were approved and authorised for issue by the Director on 9 November 2023, and are signed on its behalf by:
J Armriding
Director
Registered Company No. 14435605
COURTHOUSE MUSIC LIMITED
Notes to the Financial Statements
for the period ended 31 October 2023

1.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.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.
Taxation policy
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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 liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Foreign currency translation and operations policy
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.
Going concern
The company meets day to day working capital requirements from director related entities or the director. The director has undertaken a rigorous assessment of whether the company was a going concern when the accounts were prepared, considering all available information about the future, covering a period of 12 months from the date of approval of the accounts. Funds to meet the cashflow requirements are in place and the director does not anticipate any material overspend. The director is therefore satisfied that the going concern assumption remains appropriate
4.Critical estimates and judgements
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
5.Employee information

2023
Average number of employees during the year1
6.Property, plant and equipment

Plant & machinery

Total

££
Cost or valuation
Additions4,2174,217
At 31 October 234,2174,217
Depreciation and impairment
Charge for year811811
At 31 October 23811811
Net book value
At 31 October 233,4063,406
At 20 October 22--
7.Creditors within one year

2023

£
Trade creditors / trade payables166
Other creditors7,239
Total7,405
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.