Court Consulting Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04480850 (England and Wales)

COURT CONSULTING SERVICES LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K A Bower

T G King

REGISTERED OFFICE:

The Coach House Conigree Court

Conigree Road

Newent

Gloucestershire

GL18 1NF

REGISTERED NUMBER:

04480850 (England and Wales)

ACCOUNTANTS:

Green & Co

Chartered Certified Accountants

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Tangible assets

4

83,141

100,299

CURRENT ASSETS

Debtors

5

77,347

51,802

Cash at bank and in hand

130,339

121,302

207,686

173,104

CREDITORS

Amounts falling due within one year

6

78,164

44,757

NET CURRENT ASSETS

129,522

128,347

TOTAL ASSETS LESS CURRENT
LIABILITIES

212,663

228,646

PROVISIONS FOR LIABILITIES

10,021

11,916

NET ASSETS

202,642

216,730

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

202,542

216,630

SHAREHOLDERS' FUNDS

202,642

216,730

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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 Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13th August 2025 and were signed on its behalf by:

K A Bower - Director

T G King - Director

1.	STATUTORY INFORMATION

Court Consulting Services 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.

Improvements to property

-

10% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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 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.

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.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

COST

At 1st April 2024

109,569

32,263

1,559

Additions

-

Disposals

(17,847

)

-

At 31st March 2025

91,722

32,263

1,559

DEPRECIATION

At 1st April 2024

63,708

4,437

1,143

Charge for year

9,172

3,515

62

Eliminated on disposal

(17,847

)

(349

)

-

At 31st March 2025

55,033

7,603

1,205

NET BOOK VALUE

At 31st March 2025

36,689

24,660

354

At 31st March 2024

45,861

27,826

416

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1st April 2024

32,042

4,827

180,260

Additions

-

1,619

Disposals

-

(1,499

)

(19,346

)

At 31st March 2025

32,042

4,947

162,533

DEPRECIATION

At 1st April 2024

6,408

4,265

79,961

Charge for year

5,128

900

18,777

Eliminated on disposal

-

(1,150

)

(19,346

)

At 31st March 2025

11,536

4,015

79,392

NET BOOK VALUE

At 31st March 2025

20,506

932

83,141

At 31st March 2024

25,634

562

100,299

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

69,417

51,802

Directors' current accounts

7,930

-

77,347

51,802

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Corporation Tax

45,508

20,267

VAT

28,037

19,291

Other creditors

1,074

402

Directors' current accounts

-

1,038

Accrued expenses

3,545

3,759

78,164

44,757

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

40

Ordinary A

£1

40

20

B Non-Voting

£1

10

30

C Non-Voting

£1

40

10

D Non-Voting

£1

10

100

8.	RELATED PARTY DISCLOSURES

The company had the following outstanding directors loans at the year end:

- K A Bower owed the company £Nil (2024 - £Nil)

- T G King owed the company £7,929 (2024 - £1,038 owed from the company)