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Company Registration No. 8427986 (England and Wales)
Court Garden Events Limited Unaudited accounts for the year ended 31 March 2025
Court Garden Events Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Court Garden Events Limited Company Information for the year ended 31 March 2025
Directors
H F W Corney J L Corney
Company Number
8427986 (England and Wales)
Registered Office
1 West Street Lewes East Sussex BN7 2NZ
Accountants
Maxwell-Gumbleton & Co. 1 West Street Lewes East Sussex BN7 2NZ
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Court Garden Events Limited Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Current assets
Debtors
5
36,152
37,000
Cash at bank and in hand
106
1,015
36,258
38,015
Creditors: amounts falling due within one year
6
(21,719)
(23,138)
Net current assets
14,539
14,877
Net assets
14,539
14,877
Capital and reserves
Called up share capital
7
100
100
Profit and loss account
14,439
14,777
Shareholders' funds
14,539
14,877
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2025 and were signed on its behalf by
H F W Corney Director Company Registration No. 8427986
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Court Garden Events Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Court Garden Events Limited is a private company, limited by shares, registered in England and Wales, registration number 8427986. The registered office is 1 West Street, Lewes, East Sussex, BN7 2NZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Court Garden Events Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 April 2024
9,678
Revaluations
(8,371)
At 31 March 2025
1,307
Depreciation
At 1 April 2024
9,678
On disposals
(8,371)
At 31 March 2025
1,307
Net book value
At 31 March 2025
-
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
36,152
37,000
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
11,028
235
Taxes and social security
-
3
Other creditors
8,498
16,957
Accruals
2,193
5,943
21,719
23,138
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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