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Registration number: 10113616

Courtyard Real Estate Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

Courtyard Real Estate Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Courtyard Real Estate Limited

Company Information

Director | Daniel Leonard Heymann

Registered office | Hunting Lodge Broome Hall Coldharbour Dorking Surrey RH5 6HJ

Accountants | David Lissimore ACMA AIMS Accountants for Business 3 Clayton Close Morton Alfreton Derbyshire DE55 6LN

Courtyard Real Estate Limited

(Registration number: 10113616)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Stocks | 4 | - | 495,000
Debtors | 5 | 27,737 | 27,619
Cash at bank and in hand |  | 540 | 448
|  | 28,277 | 523,067
Creditors: Amounts falling due within one year | 6 | (190,465) | (252,248)
Total assets less current liabilities |  | (162,188) | 270,819
Creditors: Amounts falling due after more than one year | 6 | - | (339,483)
Net liabilities |  | (162,188) | (68,664)
Capital and reserves |  |  |
Called up share capital | 7 | 16 | 16
Retained earnings |  | (162,204) | (68,680)
Shareholders' deficit |  | (162,188) | (68,664)

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 19 January 2026

......................................... Daniel Leonard Heymann Director

Courtyard Real Estate Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

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

The address of its registered office is:
Hunting Lodge
Broome Hall
Coldharbour
Dorking
Surrey
RH5 6HJ

These financial statements were authorised for issue by the director on 19 January 2026.

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.

Going concern

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.

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.

Courtyard Real Estate Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

Courtyard Real Estate Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Stocks

| 2025 £ | 2024 £
Finished goods and goods for resale | - | 495,000

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 26,011 | 26,011
Other debtors | 1,726 | 1,608
| 27,737 | 27,619

Courtyard Real Estate Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 84,238 | 134,238
Trade creditors |  | 35,259 | 35,259
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 9 | 59,606 | 57,986
Accruals and deferred income |  | 1,040 | 1,040
Other creditors |  | 10,322 | 23,725
|  | 190,465 | 252,248

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | - | 339,483

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 16 | 16 | 16 | 16

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 339,483

Current loans and borrowings

Courtyard Real Estate Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

| 2025 £ | 2024 £
Other borrowings | 84,238 | 134,238

9 | Related party transactions

The company has a loan from its parent company Courtyard Developments (Bramley) Limited.

Summary of transactions with parent

At the year end £59,606 (2024-£57,986) is owed to the parent company.