COURTCRAFT LIMITED - Accounts to registrar (filleted)

REGISTERED NUMBER: 04182684 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Courtcraft Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

T B Smith

SECRETARY:

Mrs C Smith

REGISTERED OFFICE:

Unit 11 Commonwealth Close

Leigh Business Park

Leigh

Lancashire

WN7 3BD

REGISTERED NUMBER:

04182684 (England and Wales)

ACCOUNTANTS:

C J Roberts & Partners Limited

160 Elliott Street

Tyldesley

Lancashire

M29 8DS

FIXED ASSETS

Tangible assets

4

392,334

425,295

CURRENT ASSETS

Stocks

142,901

332,676

Debtors

5

175,013

58,589

Cash at bank and in hand

2,166,220

2,075,098

2,484,134

2,466,363

CREDITORS

Amounts falling due within one year

6

163,826

325,509

NET CURRENT ASSETS

2,320,308

2,140,854

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,712,642

2,566,149

PROVISIONS FOR LIABILITIES

39,079

44,562

NET ASSETS

2,673,563

2,521,587

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

2,673,463

2,521,487

SHAREHOLDERS' FUNDS

2,673,563

2,521,587

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 16 December 2025 and were signed by:

T B Smith - Director

1.	STATUTORY INFORMATION

Courtcraft 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 preparing the financial statements

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.

Turnover

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

Tangible fixed assets

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

Land and buildings

-

2% on cost

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 15% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 April 2024

301,226

585,660

886,886

Additions

-

26,213

At 31 March 2025

301,226

611,873

913,099

DEPRECIATION

At 1 April 2024

59,185

402,406

461,591

Charge for year

6,025

53,149

59,174

At 31 March 2025

65,210

455,555

520,765

NET BOOK VALUE

At 31 March 2025

236,016

156,318

392,334

At 31 March 2024

242,041

183,254

425,295

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

128,507

53,882

Other debtors

46,506

4,707

175,013

58,589

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade creditors

63,522

227,868

Taxation and social security

82,819

79,899

Other creditors

17,485

17,742

163,826

325,509

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

T B Smith

Balance outstanding at start of year

(9

)

(9

)

Amounts advanced

38,009

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

38,000

(9

)

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £21,030 (2024 - £68,000) were paid to the director .

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is T B Smith.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Courtcraft Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Courtcraft Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Courtcraft Limited and state those matters that we have agreed to state to the director of Courtcraft Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Courtcraft Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Courtcraft Limited. You consider that Courtcraft 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 financial statements of Courtcraft 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 financial statements.

C J Roberts & Partners Limited

160 Elliott Street

Tyldesley

Lancashire

M29 8DS

16 December 2025