Registration number: 05684291

Courtyard Diner Limited

Contents

Company Information	1
Directors' Report	2
Accountants' Report	3
Profit and Loss Account	4
Statement of Comprehensive Income	5
Balance Sheet	6
Statement of Changes in Equity	7
Notes to the Unaudited Financial Statements	8 to 11
iXBRL Detailed Profit and Loss Account	12

Courtyard Diner Limited

Company Information

Directors

Mr. Ali A Bezchi Mr. F Bezchi

Company secretary

Mr. Ali A Bezchi

Registered office

4 Berberis Close Walnut Tree Milton Keynes MK7 7DZ

Accountants

Veracitas Financial Consultants Ltd Chartered8 Park View Tickford Street Newport Pagnell Buckinghamshire MK16 9AD

Courtyard Diner Limited

Directors' Report for the Year Ended 31 March 2025

The directors present their report and the financial statements for the year ended 31 March 2025.

Directors of the company

The directors who held office during the year were as follows:

Mr. Ali A Bezchi - Company secretary and director

Mr. F Bezchi

Principal activity

The principal activity of the company is Rental of Property

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 3 December 2025 and signed on its behalf by:
 

......................................... Mr. Ali A Bezchi Company secretary and director

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Courtyard Diner Limited
for the Year Ended 31 March 2025

It is your duty to ensure that Courtyard Diner Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Courtyard Diner Limited. You consider that Courtyard Diner Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Courtyard Diner Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

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

Veracitas Financial Consultants Ltd
Chartered
8 Park View
Tickford Street
Newport Pagnell
Buckinghamshire
MK16 9AD

9 December 2025

Courtyard Diner Limited

Profit and Loss Account for the Year Ended 31 March 2025

	Note	2025 £	2024 £
Turnover		34,800	32,100
Gross profit		34,800	32,100
Administrative expenses		(16,711)	(8,477)
Operating profit		18,089	23,623
Interest payable and similar expenses		(23,299)	(17,280)
(Loss)/profit before tax		(5,210)	6,343
Tax on (loss)/profit		990	(1,205)
(Loss)/profit for the financial year		(4,220)	5,138

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Courtyard Diner Limited

Statement of Comprehensive Income for the Year Ended 31 March 2025

	2025 £	2024 £
(Loss)/profit for the year	(4,220)	5,138
Total comprehensive income for the year	(4,220)	5,138

Courtyard Diner Limited

(Registration number: 05684291)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	445,316	445,316
Current assets
Debtors	5	990	-
Cash at bank and in hand		787	795
		1,777	795
Creditors: Amounts falling due within one year	6	(600)	(2,290)
Net current assets/(liabilities)		1,177	(1,495)
Total assets less current liabilities		446,493	443,821
Creditors: Amounts falling due after more than one year	6	(377,717)	(370,825)
Net assets		68,776	72,996
Capital and reserves
Called up share capital	7	200	200
Retained earnings		68,576	72,796
Shareholders' funds		68,776	72,996

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’.

Approved and authorised by the Board on 3 December 2025 and signed on its behalf by:
 

......................................... Mr. Ali A Bezchi Company secretary and director

Courtyard Diner Limited

Statement of Changes in Equity for the Year Ended 31 March 2025

	Share capital £	Retained earnings £	Total £
At 1 April 2024	200	72,796	72,996
Loss for the year	-	(4,220)	(4,220)
At 31 March 2025	200	68,576	68,776

	Share capital £	Retained earnings £	Total £
At 1 April 2023	200	67,608	67,808
Profit for the year	-	5,138	5,138
Dividends	-	50	50
At 31 March 2024	200	72,796	72,996

Courtyard Diner Limited

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

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
4 Berberis Close
Walnut Tree
Milton Keynes
MK7 7DZ

These financial statements were authorised for issue by the Board on 3 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Courtyard Diner Limited

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

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold Property	Asset is thought to be apreciating 0%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 2).

Courtyard Diner Limited

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

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 April 2024	445,316	445,316
At 31 March 2025	445,316	445,316
Depreciation
Carrying amount
At 31 March 2025	445,316	445,316
At 31 March 2024	445,316	445,316

Included within the net book value of land and buildings above is £445,316 (2024 - £445,316) in respect of freehold land and buildings.
 

Courtyard Diner Limited

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

5

Debtors

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	-	1,690
Accruals and deferred income	600	600
	600	2,290

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	377,717	370,825

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	200	200	200	200

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	233,241	237,171
Other borrowings	144,476	133,654
	377,717	370,825

Courtyard Diner Limited

iXBRL Detailed Profit and Loss Account for the Year Ended 31 March 2025

	2025 £	2024 £
Turnover/revenue	34,800	32,100
Cost of sales
Opening stock/inventories	-	-
Closing stock/inventories	-	-
Gross profit	34,800	32,100
Distribution costs
Administrative expenses
Audit and accountancy other services	(600)	(600)
Rent, rates and services costs	(9,026)	(5,546)
Other repairs and maintenance costs	(1,050)	(650)
Travel and subsistence	(368)	(192)
Legal and professional costs	(4,080)	-
Bank charges	(23)	(34)
Insurance costs	(882)	(781)
Telecommunications	(182)	(174)
Other costs	(500)	(500)
Other operating income
Other items
Profit on ordinary activities before finance charges and interest	18,089	23,623
Interest expense on bank overdraft, bank loans and similar borrowings	(23,299)	(17,280)
(Loss)/profit on ordinary activities before taxation	(5,210)	6,343
Tax on profit or loss on ordinary activities	990	(1,205)
(Loss)/profit for the financial year	(4,220)	5,138