Courtprime Limited Accounts






Courtprime Limited

	Company No. 01330322
		Information for Filing with The Registrar
		31 March 2025

The Directors present their report and the accounts for the year ended 31 March 2025.

Principal activities
The principal activity of the company during the year under review was Property Investment Company.




Directors

The Directors who served at any time during the year were as follows:

Diane Moss
John Moss








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

John Moss
Director
31 March 2025

at	31 March 2025
Company No.		01330322	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	406,246	406,266


				406,246	406,266
Current assets



	Cash at bank and in hand			560	3,762
				560	3,762
Creditors: Amount falling due within one year			5	(6,336)	(10,725)
Net current liabilities				(5,776)	(6,963)
Total assets less current liabilities				400,470	399,303




Net assets				400,470	399,303

Capital and reserves
	Called up share capital			15,302	15,302

	Revaluation reserve		7	329,417	329,417

	Profit and loss account		7	55,751	54,584

Total equity				400,470	399,303



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 31 March 2025 and signed on its behalf by:
John Moss
Director
31 March 2025

for the year ended 31 March 2025

General information

Courtprime Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 01330322

Its registered office is:

The Penthouse Bolton Crofts

42 Quakers Lane

Richmond

North Yorkshire

DL10 4AX

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

15% Reducing Balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	0	0

4	Tangible fixed assets
			Land and buildings	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 April 2024	406,135	1,461	407,596




		At 31 March 2025	406,135	1,461	407,596
		Depreciation
		At 1 April 2024	-	1,330	1,330
		Charge for the year	-	20	20



		At 31 March 2025	-	1,350	1,350
		Net book values
		At 31 March 2025	406,135	111	406,246
		At 31 March 2024	406,135	131	406,266

5	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	3,668	7,930




		Taxes and social security	2,668	2,795



			6,336	10,725

Share Capital

15,302 Ordinary shares @ £1 per share allocated as J & D Moss 7651 shares each

7	Reserves
			Revaluation Reserve	Total other reserves
			£	£
		At 1 April 2023	329,417	329,417



		At 31 March 2024 and 1 April 2024	329,417	329,417



		At 31 March 2025	329,417	329,417

		Revaluation reserve - reflects the revaluation of property other than investment properties.


		Profit and loss account - includes all current and prior period retained profits and losses.

8	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	4,000	11,000

			4,000	11,000

		Dividends by type:

		Equity dividends	4,000	11,000
			4,000	11,000