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Registered number: 03981199










COURT LANGLEY HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

 
COURT LANGLEY HOLDINGS LIMITED
REGISTERED NUMBER:03981199

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

  

Fixed assets
  

Investments
 4 
300
300

Current assets
  

Debtors: amounts falling due within one year
 5 
1,467,897
1,469,897

  
1,467,897
1,469,897

Creditors: amounts falling due within one year
 6 
(100)
(100)

Net current assets
  
 
 
1,467,797
 
 
1,469,797

Total assets less current liabilities
  
1,468,097
1,470,097

  

  

  

Net assets
  
1,468,097
1,470,097


Capital and reserves
  

Called up share capital 
  
264
264

Profit and loss account
  
1,467,833
1,469,833

  
1,468,097
1,470,097


Page 1

 
COURT LANGLEY HOLDINGS LIMITED
REGISTERED NUMBER:03981199
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

For the year ended 31 August 2024 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 financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with 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: 




................................................
Mr A A Tejpar
................................................
Mrs N Tejpar
Director
Director


Date: 24 February 2025
Date:24 February 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
COURT LANGLEY HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Court Langley Holdings Limited (“the company”) is a private company limited by shares, incorporated in England and Wales under the Companies Act.
The registered number and address of the registered office is given in the company information.
The functional and presentational currency of the company is pounds sterling (£), and rounded to the nearest whole pound.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

  
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.
Debt instruments (other than those wholly repayable or receivable within one year), including loans
and other accounts receivable and payable, are initially measured at present value of the future cash
flows and subsequently at amortised cost using the effective interest method. Debt instruments that
are payable or receivable within one year, typically trade debtors and creditors, are measured, initially
and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid
or received. However, if the arrangements of a short-term instrument constitute a financing
transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an
out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially
at the present value of future cash flows discounted at a market rate of interest for a similar debt
instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the
case of a small company, or a public benefit entity concessionary loan.
Investments in non-derivative instruments that are equity to the issuer are measured:
• at fair value with changes recognised in the Statement of comprehensive income if the shares
are publicly traded or their fair value can otherwise be measured reliably;
• at cost less impairment for all other investments.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an
impairment loss is recognised in the Statement of comprehensive income.
 
Page 3

 
COURT LANGLEY HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

For financial assets measured at amortised cost, the impairment loss is measured as the difference
between an asset's carrying amount and the present value of estimated cash flows discounted at the
asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate
for measuring any impairment loss is the current effective interest rate determined under the
contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the
difference between an asset's carrying amount and best estimate of the recoverable amount, which is
an approximation of the amount that the Company would receive for the asset if it were to be sold at
the balance sheet date.
Financial assets and liabilities are offset and the net amount reported in the Balance sheet when
there is an enforceable right to set off the recognised amounts and there is an intention to settle on a
net basis or to realise the asset and settle the liability simultaneously.

 
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.

 
2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 4

 
COURT LANGLEY HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 September 2023
300



At 31 August 2024
300




Court Langley Limited and Autoworld Limited are wholly owned subsidaries of Court Langley Holdings Limited. 


5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
1,467,897
1,469,897

1,467,897
1,469,897



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
100
100

100
100



7.


Related party transactions

At the balance sheet date Court Langley Holdings Limited was owed £1,467,897(2023: £1,469,897) by Court Langley Limited. This loan is unsecured, interest free and repayable on demand. This balance is included within amounts owed by group undertakings.
At the balance sheet date Court Langley Holdings Limited owed £100(2023: £100) to group  company Autoworld Limited. This loan is unsecured, interest free and repayable on demand. This balance is included within amounts owed to group undertakings.

Page 5