REGISTERED NUMBER: 03049876 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Cocourt Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr M J Morgan

R N Roy

SECRETARY:

Miss A J Taylor

REGISTERED OFFICE:

The Mews

Hounds Road

Chipping Sodbury

Bristol

BS37 6EE

BUSINESS ADDRESS:

20 Cotham Park

Bristol

BS6 6BU

REGISTERED NUMBER:

03049876 (England and Wales)

ACCOUNTANTS:

Dolman's Chartered Accountants

The Mews

Hounds Road

Chipping Sodbury

Bristol

BS37 6EE

FIXED ASSETS

Tangible assets

4

700,107

700,259

CURRENT ASSETS

Debtors

5

441

425

Cash at bank

43,592

52,012

44,033

52,437

CREDITORS

Amounts falling due within one year

6

7,706

23,194

NET CURRENT ASSETS

36,327

29,243

TOTAL ASSETS LESS CURRENT LIABILITIES

736,434

729,502

PROVISIONS FOR LIABILITIES

71,700

71,700

NET ASSETS

664,734

657,802

CAPITAL AND RESERVES

Called up share capital

2

2

Revaluation reserve

7

371,624

371,624

Retained earnings

293,108

286,176

SHAREHOLDERS' FUNDS

664,734

657,802

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 November 2025 and were signed on its behalf by:

Dr M J Morgan - Director

1.	STATUTORY INFORMATION

Cocourt 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 accounting

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.

The financial statements are prepared under the historical cost convention as modified by the revaluation of investment properties and in accordance with all applicable accounting standards. The financial statements are in compliance with the Companies Act 1985 except that, as explained below, investment properties are not depreciated.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures, fittings & equipment

-

25% on cost

Computer equipment

-

33% on cost

In accordance with the transitional provisions of FRS 15, investment properties owned by the company have been recorded in the balance sheet at the carrying amount of the last revaluation completed by the directors. The directors believe that the value of these assets are not less than the balance sheet value and no provision is required for impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures,

Freehold

fittings

Computer

property

& equipment

equipment

Totals

£

£

£

£

COST

At 1 May 2024

and 30 April 2025

700,000

7,717

8,103

715,820

DEPRECIATION

At 1 May 2024

-

7,458

8,103

15,561

Charge for year

-

152

-

152

At 30 April 2025

-

7,610

8,103

15,713

NET BOOK VALUE

At 30 April 2025

700,000

107

-

700,107

At 30 April 2024

700,000

259

-

700,259

A revaluation of Freehold properties was completed by Dr M J Morgan, a director of the company, on 24th December 2021 by reviewing the market prices of similar properties. A conservative estimate of their value was made and included on the balance sheet at this date. The total historical cost of these properties is £256,676.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

441

425

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

6,353

4,721

Other creditors

1,353

18,473

7,706

23,194

7.

RESERVES

Revaluation

reserve

£

At 1 May 2024

and 30 April 2025

371,624

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

Dr M J Morgan

Balance outstanding at start of year

(3,778

)

(3,874

)

Amounts advanced

3,686

96

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(92

)

(3,778

)

R N Roy

Balance outstanding at start of year

(13,500

)

(13,500

)

Amounts advanced

13,500

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(13,500

)

The above are interest free and repayable on demand. They are not secured against the company's assets.