IRIS Accounts Production v24.3.2.46 08065701 director 1.4.23 28.3.24 28.3.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh080657012023-03-31080657012024-03-28080657012023-04-012024-03-28080657012022-03-31080657012022-04-012023-03-31080657012023-03-3108065701ns15:EnglandWales2023-04-012024-03-2808065701ns14:PoundSterling2023-04-012024-03-2808065701ns10:Director12023-04-012024-03-2808065701ns10:PrivateLimitedCompanyLtd2023-04-012024-03-2808065701ns10:SmallEntities2023-04-012024-03-2808065701ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-2808065701ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-2808065701ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-2808065701ns10:FullAccounts2023-04-012024-03-2808065701ns10:RegisteredOffice2023-04-012024-03-2808065701ns5:CurrentFinancialInstruments2024-03-2808065701ns5:CurrentFinancialInstruments2023-03-3108065701ns5:Non-currentFinancialInstruments2024-03-2808065701ns5:Non-currentFinancialInstruments2023-03-3108065701ns5:ShareCapital2024-03-2808065701ns5:ShareCapital2023-03-3108065701ns5:RetainedEarningsAccumulatedLosses2024-03-2808065701ns5:RetainedEarningsAccumulatedLosses2023-03-3108065701ns5:PlantMachinery2023-04-012024-03-2808065701ns5:MotorVehicles2023-04-012024-03-2808065701ns5:PlantMachinery2023-03-3108065701ns5:FurnitureFittings2023-03-3108065701ns5:MotorVehicles2023-03-3108065701ns5:FurnitureFittings2023-04-012024-03-2808065701ns5:PlantMachinery2024-03-2808065701ns5:FurnitureFittings2024-03-2808065701ns5:MotorVehicles2024-03-2808065701ns5:PlantMachinery2023-03-3108065701ns5:FurnitureFittings2023-03-3108065701ns5:MotorVehicles2023-03-3108065701ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-2808065701ns5:WithinOneYearns5:CurrentFinancialInstruments2023-03-31
REGISTERED NUMBER: 08065701 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2023 TO 28 MARCH 2024

FOR

COURTLAND CARS LIMITED

COURTLAND CARS LIMITED (REGISTERED NUMBER: 08065701)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 28 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COURTLAND CARS LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 APRIL 2023 TO 28 MARCH 2024







DIRECTOR: Mr H Ramazannezhad





REGISTERED OFFICE: 1 Swan Wood Park
Gun Hill
Horam
East Sussex
TN21 0LL





REGISTERED NUMBER: 08065701 (England and Wales)





ACCOUNTANTS: Aequitas Limited
1 Swan Wood Park
Gun Hill
Horam
East Sussex
TN21 0LL

COURTLAND CARS LIMITED (REGISTERED NUMBER: 08065701)

BALANCE SHEET
28 MARCH 2024

28.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 20,972 26,793

CURRENT ASSETS
Stocks 38,538 39,475
Debtors 5 13,126 13,152
Cash at bank 1,826 443
53,490 53,070
CREDITORS
Amounts falling due within one year 6 50,159 73,205
NET CURRENT ASSETS/(LIABILITIES) 3,331 (20,135 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

24,303

6,658

CREDITORS
Amounts falling due after more than one
year

7

27,839

40,081
NET LIABILITIES (3,536 ) (33,423 )

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings (3,637 ) (33,524 )
SHAREHOLDERS' FUNDS (3,536 ) (33,423 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

COURTLAND CARS LIMITED (REGISTERED NUMBER: 08065701)

BALANCE SHEET - continued
28 MARCH 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 March 2025 and were signed by:





Mr H Ramazannezhad - Director


COURTLAND CARS LIMITED (REGISTERED NUMBER: 08065701)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 28 MARCH 2024

1. STATUTORY INFORMATION

Courtland Cars 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.

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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 period 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

COURTLAND CARS LIMITED (REGISTERED NUMBER: 08065701)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 28 MARCH 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 April 2023 13,873 1,221 30,737 45,831
Additions 1,170 - - 1,170
At 28 March 2024 15,043 1,221 30,737 47,001
DEPRECIATION
At 1 April 2023 11,049 305 7,684 19,038
Charge for period 999 229 5,763 6,991
At 28 March 2024 12,048 534 13,447 26,029
NET BOOK VALUE
At 28 March 2024 2,995 687 17,290 20,972
At 31 March 2023 2,824 916 23,053 26,793

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.3.24 31.3.23
£    £   
Trade debtors 4,296 2,483
Other debtors 8,830 10,669
13,126 13,152

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.3.24 31.3.23
£    £   
Bank loans and overdrafts 13,589 8,000
Hire purchase contracts 4,107 4,107
Trade creditors 11,205 8,142
Amounts owed to group undertakings 18,111 37,701
Taxation and social security 1,214 (39 )
Other creditors 1,933 15,294
50,159 73,205

COURTLAND CARS LIMITED (REGISTERED NUMBER: 08065701)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 28 MARCH 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28.3.24 31.3.23
£    £   
Hire purchase contracts 18,641 22,748
Other creditors 9,198 17,333
27,839 40,081