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Company Registration No. 3143012 (England and Wales)
Courie Holdings Limited Unaudited accounts for the year ended 31 March 2024
Courie Holdings Limited Unaudited accounts Contents
Page
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Courie Holdings Limited Company Information for the year ended 31 March 2024
Directors
P Courie S Courie N Courie
Secretary
J Courie
Company Number
3143012 (England and Wales)
Registered Office
27/28 Gelliwstad Road Pontypridd CF37 2BW United Kingdom
Accountants
R H Jeffs & Rowe Ltd 27-28 Gelliwastad Road Pontypridd CF37 2BW
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Courie Holdings Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
924 
1,350 
Investments
1 
- 
925 
1,350 
Current assets
Debtors
1,202,561 
857,270 
Investments
35,663 
35,663 
Cash at bank and in hand
106,956 
135,200 
1,345,180 
1,028,133 
Creditors: amounts falling due within one year
(7,711)
(11,109)
Net current assets
1,337,469 
1,017,024 
Total assets less current liabilities
1,338,394 
1,018,374 
Creditors: amounts falling due after more than one year
(123,500)
(141,500)
Net assets
1,214,894 
876,874 
Capital and reserves
Called up share capital
150 
100 
Profit and loss account
1,214,744 
876,774 
Shareholders' funds
1,214,894 
876,874 
For the year ending 31 March 2024 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 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 and delivered 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.
The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2024 and were signed on its behalf by
P Courie Director Company Registration No. 3143012
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Courie Holdings Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Courie Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 3143012. The registered office is 27/28 Gelliwstad Road, Pontypridd, CF37 2BW, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Investments
Investment are included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the asset is sold.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Courie Holdings Limited Notes to the Accounts for the year ended 31 March 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2023
28,062 
10,246 
38,308 
At 31 March 2024
28,062 
10,246 
38,308 
Depreciation
At 1 April 2023
26,830 
10,128 
36,958 
Charge for the year
308 
118 
426 
At 31 March 2024
27,138 
10,246 
37,384 
Net book value
At 31 March 2024
924 
- 
924 
At 31 March 2023
1,232 
118 
1,350 
5
Investments
Subsidiary undertakings 
£ 
Valuation at 1 April 2023
- 
Additions
1 
Valuation at 31 March 2024
1 
Courie Holdings Limited holds 100% of the issued share capital of E-Forecourts Limited, company number 13218724. As a small company exemption has been taken of section 399 of the Companies Act 2006 not to prepare group accounts.
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
98 
98 
Other debtors
36,463 
36,463 
36,561 
36,561 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
1,166,000 
761,000 
Other debtors
- 
59,709 
1,166,000 
820,709 
7
Investments held as current assets
2024 
2023 
£ 
£ 
Unlisted investments
35,663 
35,663 
Current asset investments are shown at cost. Directors believe there is no material difference between cost and fair value
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Courie Holdings Limited Notes to the Accounts for the year ended 31 March 2024
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
- 
5,322 
Loans from directors
7,011 
4,869 
Accruals
700 
918 
7,711 
11,109 
9
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
123,500 
141,500 
10
Transactions with related parties
The company received an interest free loan from a family member. The balance owing at the year-end can be seen in note 9. In previous years the company made an interest free loan to its subsidiary company E-Forecourts Ltd. The balance outstanding on the loan at the year end is shown in note 6 to the accounts.
11
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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