Coury & Company Limited

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

Registered number: 05965701

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,303,312		1,372,581

			1,303,312		1,372,581
CURRENT ASSETS
Cash at bank and in hand		3,467		4,480

		3,467		4,480
Creditors: Amounts Falling Due Within One Year	5	(135,157 )		(132,895 )

NET CURRENT ASSETS (LIABILITIES)			(131,690 )		(128,415 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,171,622		1,244,166

Creditors: Amounts Falling Due After More Than One Year	6		(863,835 )		(870,972 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(527 )		(680 )

NET ASSETS			307,260		372,514

CAPITAL AND RESERVES
Called up share capital	7		100		100
Revaluation reserve	8		(3,034 )		65,966
Profit and Loss Account			310,194		306,448

SHAREHOLDERS' FUNDS			307,260		372,514

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Coury & Company Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Malcolm Coury

Director

21/01/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Coury & Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05965701 . The registered office is 4 Clifton Court, Cambridge, CB1 7BN.

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. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.3. 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:

Freehold	0% Straight line
Leasehold	0% Straightline
Fixtures & Fittings	20% straight line
Computer Equipment	33% straight line

2.4. Taxation

Income 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.

...CONTINUED

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Coury & Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.4. Taxation - continued

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost or Valuation
As at 1 November 2024	1,369,000	8,675	815	1,378,490
Additions	-	2,153	-	2,153
Revaluation	(69,000 )	-	-	(69,000 )

As at 31 October 2025	1,300,000	10,828	815	1,311,643

Depreciation
As at 1 November 2024	-	5,640	269	5,909
Provided during the period	-	2,153	269	2,422

As at 31 October 2025	-	7,793	538	8,331

Net Book Value
As at 31 October 2025	1,300,000	3,035	277	1,303,312

As at 1 November 2024	1,369,000	3,035	546	1,372,581

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Coury & Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	1
Corporation tax	944	534
Other creditors - Barclays Bounce Back loan	-	4,000
Deferred Income	1,733	1,733
Accruals and deferred income	720	700
Director's loan account	131,760	125,927

	135,157	132,895

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

	2025	2024
	£	£
Bank loans	-	2,467
Other creditors - mortgage for Flat 2, 5 New Road	120,108	124,608
Other creditors - mortgage for 28 Mill Lane	267,262	267,262
Other creditors - mortgage for Flat 4, Milton Pines	129,584	129,754
Other creditors - mortgage for Flat 3, Milton Pines	80,636	80,636
Other creditors - mortgage for Flat 2 Miton Pines	166,700	166,700
Other creditors - mortgage for Flat 5 Milton Pines	99,545	99,545

	863,835	870,972

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 November 2024	65,966	306,448
Profit for year	-	3,746

Deficit on revaluation	(69,000)	-

Other comprehensive income for the year	(69,000 )	-

Total comprehensive income for the year	(69,000)	3,746

As at 31 October 2025	(3,034 )	310,194

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