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REGISTERED NUMBER: 01319807 (England and Wales)


















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

COURT (WARWICKSHIRE) LIMITED

COURT (WARWICKSHIRE) LIMITED (REGISTERED NUMBER: 01319807)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COURT (WARWICKSHIRE) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: R C Hayward
M A Hayward





REGISTERED OFFICE: The Estate Office
Willoughby House
Moor Lane, Willoughby
Rugby
CV23 8BU





REGISTERED NUMBER: 01319807 (England and Wales)





ACCOUNTANTS: TGFP
Chartered Accountants
Fulford House
Newbold Terrace
Leamington Spa
Warwickshire
CV32 4EA

COURT (WARWICKSHIRE) LIMITED (REGISTERED NUMBER: 01319807)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 118,954 141,119
Investment property 5 7,380 7,380
126,334 148,499

CURRENT ASSETS
Stocks 386,141 326,420
Debtors 6 3,625,744 3,605,253
Cash at bank and in hand 32,060 296,020
4,043,945 4,227,693
CREDITORS
Amounts falling due within one year 7 2,925,776 3,031,790
NET CURRENT ASSETS 1,118,169 1,195,903
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,244,503

1,344,402

CREDITORS
Amounts falling due after more than one
year

8

11,667

21,667
NET ASSETS 1,232,836 1,322,735

CAPITAL AND RESERVES
Called up and paid share capital 5,000 5,000
Retained earnings 1,227,836 1,317,735
1,232,836 1,322,735

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

COURT (WARWICKSHIRE) LIMITED (REGISTERED NUMBER: 01319807)

BALANCE SHEET - continued
30 APRIL 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 January 2025 and were signed on its behalf by:





R C Hayward - Director


COURT (WARWICKSHIRE) LIMITED (REGISTERED NUMBER: 01319807)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

Court (Warwickshire) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - 10% on cost
Motor vehicles - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


COURT (WARWICKSHIRE) LIMITED (REGISTERED NUMBER: 01319807)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 57,000 295,542 352,542
DEPRECIATION
At 1 May 2023 30,780 180,643 211,423
Charge for year 1,140 21,025 22,165
At 30 April 2024 31,920 201,668 233,588
NET BOOK VALUE
At 30 April 2024 25,080 93,874 118,954
At 30 April 2023 26,220 114,899 141,119

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2023
and 30 April 2024 7,380
NET BOOK VALUE
At 30 April 2024 7,380
At 30 April 2023 7,380

COURT (WARWICKSHIRE) LIMITED (REGISTERED NUMBER: 01319807)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 616 316
Amounts owed by group undertakings 3,616,041 3,599,830
Other debtors 9,087 5,107
3,625,744 3,605,253

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 59,692 38,219
Amounts owed to group undertakings 2,546,323 2,508,099
Taxation and social security 3,533 260,940
Other creditors 306,228 214,532
2,925,776 3,031,790

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 11,667 21,667