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Registered number: 04957531
Courageous Success Limited
Financial Statements
For The Year Ended 31 March 2025
Fruition Accountancy
29 Wood Street
Stratford-upon-Avon
Warwickshire
CV37 6JG
Courageous Success Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Courageous Success Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 04957531

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 38,854 |  | 44,543
|  |  | 38,854 |  | 44,543
CURRENT ASSETS
Debtors | 5 | 211,590 |  | 212,555 |
Cash at bank and in hand |  | 73,332 |  | 30 |
|  | 284,922 |  | 212,585 |
Creditors: Amounts Falling Due Within One Year | 6 | (272,846 ) |  | (83,453 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 12,076 |  | 129,132
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 50,930 |  | 173,675
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (5,286 ) |  | (15,661 )
NET ASSETS |  |  | 45,644 |  | 158,014
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 45,643 |  | 158,013
SHAREHOLDERS' FUNDS |  |  | 45,644 |  | 158,014

Page 1
Page 2
Courageous Success Limited
Balance Sheet (continued)
As At 31 March 2025
For the 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.
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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Jerome Villani Director
5th January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Courageous Success Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Courageous Success Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04957531 . The principal place of the business is The Crew Yard, Cringle Road, Stoke Rochford, Lincolnshire, NG33 5EF.
The presentation currency of the financial statements is Pound Sterling, rounded to the nearest £1.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. Net assets are showing as a negative figure due to amounts owed to parent company.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance

2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Corporation 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 statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related 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.
Page 3
Page 4
Courageous Success Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 7 |  | 9
| 7 |  | 9

4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 April 2024 | 112,718
Additions | 5,936
As at 31 March 2025 | 118,654
Depreciation
As at 1 April 2024 | 68,175
Provided during the period | 11,625
As at 31 March 2025 | 79,800
Net Book Value
As at 31 March 2025 | 38,854
As at 1 April 2024 | 44,543

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 186,117 |  | 198,576
Other debtors | 25,473 |  | 13,979
| 211,590 |  | 212,555

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 17,585 |  | 13,082
Bank loans and overdrafts | 11,740 |  | 29,920
Amounts owed to group undertakings | 208,500 |  | -
Other creditors | 3,893 |  | 2,788
Taxation and social security | 31,128 |  | 37,663
| 272,846 |  | 83,453

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 5,286 |  | 15,661

Page 4
Page 5
Courageous Success Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Elizabeth Villani | 6,000 | 6,792 | - | - | 12,792
Mr Jerome Villani | 6,000 | 4,492 | - | - | 10,492

The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
Courageous Success Holdings Limited(Parent company)At the balance sheet date the amount due to Courageous Success Holdings Limited was £208,500 (2024 - £nil).

Courageous Success Holdings Limited

(Parent company)

At the balance sheet date the amount due to Courageous Success Holdings Limited was £208,500 (2024 - £nil).

CS Inc(A company under common control of the parent company)During the year company made an interest free loan to CS Inc. The amount outstanding and included in trade debtors at the year end was £141,187 (2024 - £87,163).

CS Inc

(A company under common control of the parent company)

During the year company made an interest free loan to CS Inc. The amount outstanding and included in trade debtors at the year end was £141,187 (2024 - £87,163).

At the Balance Sheet date the amount due by Jerome Villani and Elizabeth Villani is £25,053 (2024 - £12,000).
Page 5