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REGISTERED NUMBER: 09381015 (England and Wales)















Courland Industries Limited

Unaudited Financial Statements

for the Year Ended 31 December 2024






Courland Industries Limited (Registered number: 09381015)

Contents of the Financial Statements
for the year ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Courland Industries Limited

Company Information
for the year ended 31 December 2024







Directors: P D Nonneville
B L E T De Nonneville





Registered office: New Derwent House
69-73 Theobalds Road
London
WC1X 8TA





Registered number: 09381015 (England and Wales)





Accountants: Cooper Parry Advisory Limited
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

Courland Industries Limited (Registered number: 09381015)

Balance Sheet
31 December 2024

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 4 - 62
Investments 5 175,373 166,639
175,373 166,701

Current assets
Debtors 6 198,207 192,202
Cash at bank 522,614 521,818
720,821 714,020
Creditors
Amounts falling due within one year 7 93,680 95,786
Net current assets 627,141 618,234
Total assets less current liabilities 802,514 784,935

Capital and reserves
Called up share capital 8 100 100
Retained earnings 9 802,414 784,835
Shareholders' funds 802,514 784,935

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 Board of Directors and authorised for issue on 23 June 2025 and were signed on its behalf by:





P D Nonneville - Director


Courland Industries Limited (Registered number: 09381015)

Notes to the Financial Statements
for the year ended 31 December 2024


1. Statutory information

Courland Industries 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 represents amounts receivable for services provided in the year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

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, creditors, loans from the bank and other third parties, loans to related parties, and investment in ordinary shares.

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.

Taxation
Taxation for the year 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Investments
Fixed asset investments are held for resale. Under FRS 26 any increase or decrease in value is taken to the
profit and loss.

3. Employees and directors

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

Courland Industries Limited (Registered number: 09381015)

Notes to the Financial Statements - continued
for the year ended 31 December 2024


4. Tangible fixed assets
Computer
equipment
£
Cost
At 1 January 2024
and 31 December 2024 5,815
Depreciation
At 1 January 2024 5,753
Charge for year 62
At 31 December 2024 5,815
Net book value
At 31 December 2024 -
At 31 December 2023 62

5. Fixed asset investments
Other
investments
£
Cost
At 1 January 2024 166,639
Additions 8,734
At 31 December 2024 175,373
Net book value
At 31 December 2024 175,373
At 31 December 2023 166,639

6. Debtors: amounts falling due within one year
2024 2023
£ £
Trade debtors 35,875 29,870
Amounts owed by associates 162,332 162,332
198,207 192,202

7. Creditors: amounts falling due within one year
2024 2023
£ £
Taxation and social security 7,884 11,090
Other creditors 85,796 84,696
93,680 95,786

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
100 Ordinary £1 100 100

Courland Industries Limited (Registered number: 09381015)

Notes to the Financial Statements - continued
for the year ended 31 December 2024


9. Reserves
Retained
earnings
£

At 1 January 2024 784,835
Profit for the year 17,579
At 31 December 2024 802,414

10. Related party disclosures

Included within other creditors is £82,196 (2023: £81,156) owed to the directors. No interest was charged on the outstanding balance and the loan is repayable on demand.