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Registered number: 13783237
Court Developments (Herstmonceux) Limited
Financial Statements
For The Year Ended 31 March 2025
Olive Pine Accountancy Ltd
MAAT
13 Napier House
Elva Way
Bexhill On Sea
East Sussex
TN39 5BF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13783237
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 100 -
100 -
CURRENT ASSETS
Stocks 5 - 6,112,202
Debtors 6 1,715 300
Cash at bank and in hand 36 46
1,751 6,112,548
Creditors: Amounts Falling Due Within One Year 7 (1,813 ) -
NET CURRENT ASSETS (LIABILITIES) (62 ) 6,112,548
TOTAL ASSETS LESS CURRENT LIABILITIES 38 6,112,548
Creditors: Amounts Falling Due After More Than One Year 8 - (6,112,630 )
NET ASSETS/(LIABILITIES) 38 (82 )
CAPITAL AND RESERVES
Called up share capital 9 300 300
Profit and Loss Account (262 ) (382 )
SHAREHOLDERS' FUNDS 38 (82)
Page 1
Page 2
For the year ending 31 March 2025 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Edmund Middleton
Director
30/06/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Court Developments (Herstmonceux) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13783237 . The registered office is Waldegrave Arch, Waldegrave Street, Hastings, East Sussex, TN34 1SL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investments
Unlisted
£
Cost
As at 1 April 2024 -
Additions 100
As at 31 March 2025 100
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 100
As at 1 April 2024 -
5. Stocks
2025 2024
£ £
Work in progress - 6,112,202
Page 3
Page 4
6. Debtors
2025 2024
£ £
Due within one year
Amounts owed by participating interests 1,415 -
Due after more than one year
Other debtors 300 300
1,715 300
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Taxation and social security 1,813 -
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 6,112,630
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 300 300
Page 4