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MALT COURT LIMITED

Registered Number
11219156
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2025

MALT COURT LIMITED
Company Information
for the year from 1 March 2024 to 28 February 2025

Director | METHVEN, Kate Ellen

Registered Address | 2nd Floor Grove House
| 55 Lowlands Road
| Harrow
| HA1 3AW

Registered Number | 11219156 (England and Wales)

MALT COURT LIMITED
Balance Sheet as at
28 February 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 6,965 |  |  |  | 8,004
Tangible assets | 4 |  |  | 110,039 |  |  |  | 156,487
|  |  |  | 117,004 |  |  |  | 164,491
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 9,784 |  |  |  | 9,518 |  |
Debtors | 6 | 19,275 |  |  |  | 19,911 |  |
Cash at bank and on hand |  | 62,121 |  |  |  | 76,144 |  |
|  | 91,180 |  |  |  | 105,573 |  |
Creditors amounts falling due within one year | 7 | (138,371) |  |  |  | (139,681) |  |
Net current assets (liabilities) |  |  |  | (47,191) |  |  |  | (34,108)
Total assets less current liabilities |  |  |  | 69,813 |  |  |  | 130,383
Creditors amounts falling due after one year | 8 |  |  | (2,450) |  |  |  | (40,628)
Provisions for liabilities | 9 |  |  | (19,454) |  |  |  | (28,979)
Net assets |  |  |  | 47,909 |  |  |  | 60,776
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 47,809 |  |  |  | 60,676
Shareholders' funds |  |  |  | 47,909 |  |  |  | 60,776

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 14 November 2025, and are signed on its behalf by:
METHVEN, Kate Ellen Director Registered Company No. 11219156

MALT COURT LIMITED
Notes to the Financial Statements
for the year ended 28 February 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover includes revenue earned from the sale of goods and from the rendering services.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortization and any accumulated impairment losses. Intangible assets are being amortised over its useful life of 15 years.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 15
| Plant and machinery | 15 |  | -
| Fixtures and fittings | - |  | 6.67
| Office Equipment | 10 |  | -

| Finance leases and hire purchase contracts
--- | ---
| 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.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and net realizable value, after making due allowance for obsolete and slow moving items.

| Financial instruments
--- | ---
| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 22 |  | 21

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 March 24 | 12,750 |  | 12,750
| At 28 February 25 | 12,750 |  | 12,750
| Amortisation and impairment
| At 01 March 24 | 4,746 |  | 4,746
| Charge for year | 1,039 |  | 1,039
| At 28 February 25 | 5,785 |  | 5,785
| Net book value
| At 28 February 25 | 6,965 |  | 6,965
| At 29 February 24 | 8,004 |  | 8,004

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 March 24 | 88,132 |  | 120,514 |  | 200,437 |  | 8,982 |  | 418,065
| Additions | - |  | 305 |  | - |  | - |  | 305
| At 28 February 25 | 88,132 |  | 120,819 |  | 200,437 |  | 8,982 |  | 418,370
| Depreciation and impairment
| At 01 March 24 | 47,567 |  | 69,081 |  | 141,966 |  | 2,964 |  | 261,578
| Charge for year | 8,352 |  | 7,715 |  | 30,084 |  | 602 |  | 46,753
| At 28 February 25 | 55,919 |  | 76,796 |  | 172,050 |  | 3,566 |  | 308,331
| Net book value
| At 28 February 25 | 32,213 |  | 44,023 |  | 28,387 |  | 5,416 |  | 110,039
| At 29 February 24 | 40,565 |  | 51,433 |  | 58,471 |  | 6,018 |  | 156,487

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 9,784 |  | 9,518
| Total | 9,784 |  | 9,518

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 14,146 |  | 15,138
| Prepayments and accrued income | 5,129 |  | 4,773
| Total | 19,275 |  | 19,911

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 26,285 |  | 8,337
| Bank borrowings and overdrafts | 12,295 |  | 30,332
| Taxation and social security | 31,225 |  | 32,620
| Other creditors | 68,566 |  | 68,392
| Total | 138,371 |  | 139,681

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 2,450 |  | 40,628
| Total | 2,450 |  | 40,628

9. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 19,454 |  | 28,979
| Total | 19,454 |  | 28,979

10. | Directors advances, credits and guarantees
--- | ---
| Included in other creditors at the year end is an amount of £68,320 (2024: £67,989) due to the directors.