Registration number: 08376363

Court Residential Property Limited

Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Investments	4	1,270,015	1,270,015
Current assets
Debtors	5	10,000	10,000
Creditors: Amounts falling due within one year	6	(25,118)	(25,118)
Net current liabilities		(15,118)	(15,118)
Net assets		1,254,897	1,254,897
Capital and reserves
Called up share capital		10,000	10,000
Retained earnings		1,244,897	1,244,897
Shareholders' funds		1,254,897	1,254,897

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, section 444.

Approved and authorised by the Board on 2 September 2025 and signed on its behalf by:
 

.........................................

Mr A R Court

Director

Company registration number: 08376363

Court Residential Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The address of its registered office is:
The Grange
Market Square
Westerham
Kent
TN16 1HB

The principal activity of the company is that of an investment holding company.

2	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Group accounts not prepared

The company has taken the advantage of the option not to prepare consolidated financial statements contained in section 399 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Going concern

The company is an investment holding company with no significant fixed overheads or working capital requirements. After making enquires, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on the going concern basis.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Court Residential Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3	Staff numbers

The average number of persons employed by the company during the year, was 0 (2024 - 0).

4	Investments

	2025 £	2024 £
Investments in subsidiaries	1,270,015	1,270,015