28 September 2024 false No description of principal activity Taxfiler 2024.6 6891890 business:PrivateLimitedCompanyLtd 2024-09-28 2025-10-03 6891890 2024-09-27 6891890 2024-09-28 2025-10-03 6891890 business:AuditExemptWithAccountantsReport 2024-09-28 2025-10-03 6891890 business:AbridgedAccounts 2024-09-28 2025-10-03 6891890 2025-10-03 6891890 2024-09-27 6891890 core:WithinOneYear 2025-10-03 6891890 core:WithinOneYear 2024-09-27 6891890 core:AfterOneYear 2025-10-03 6891890 core:AfterOneYear 2024-09-27 6891890 core:ShareCapital core:PreviouslyStatedAmount 2025-10-03 6891890 core:ShareCapital core:PreviouslyStatedAmount 2024-09-27 6891890 core:RevaluationReserve core:PreviouslyStatedAmount 2025-10-03 6891890 core:RevaluationReserve core:PreviouslyStatedAmount 2024-09-27 6891890 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-10-03 6891890 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-09-27 6891890 core:PreviouslyStatedAmount 2025-10-03 6891890 core:PreviouslyStatedAmount 2024-09-27 6891890 business:SmallEntities 2024-09-28 2025-10-03 6891890 business:Director3 2024-09-28 2025-10-03 6891890 countries:EnglandWales 2024-09-28 2025-10-03 6891890 business:RegisteredOffice 2024-09-28 2025-10-03 6891890 core:LandBuildings 2024-09-28 2025-10-03 6891890 core:PlantMachinery 2024-09-28 2025-10-03 6891890 core:MotorVehicles 2024-09-28 2025-10-03 6891890 core:ComputerEquipment 2024-09-28 2025-10-03 6891890 2023-09-30 2024-09-27 iso4217:GBP xbrli:pure
Company Registration No. 6891890 (England and Wales)
Courtier Limited Unaudited accounts for the period from 28 September 2024 to 3 October 2025
Courtier Limited Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
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Courtier Limited Statement of financial position as at 3 October 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
52,500
63,000
Tangible assets
5
29,040
44,126
81,540
107,126
Current assets
Inventories
2,100
1,849
Debtors
5,620
3,944
Cash at bank and in hand
17,446
28,611
25,166
34,404
Creditors: amounts falling due within one year
(39,585)
(56,846)
Net current liabilities
(14,419)
(22,442)
Total assets less current liabilities
67,121
84,684
Creditors: amounts falling due after more than one year
(22,921)
(11,334)
Provisions for liabilities
Deferred tax
(1,974)
(2,617)
Net assets
42,226
70,733
Capital and reserves
Called up share capital
12,002
12,002
Revaluation reserve
25,000
25,000
Profit and loss account
5,224
33,731
Shareholders' funds
42,226
70,733
For the period ending 3 October 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 April 2026 and were signed on its behalf by
Rahmot Mohammed Ali Director Company Registration No. 6891890
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Courtier Limited Notes to the Accounts for the period from 28 September 2024 to 3 October 2025
1
Statutory information
Courtier Limited is a private company, limited by shares, registered in England and Wales, registration number 6891890. The registered office is Oatlands Lodge , Wrington Hill, Wrington , BS40 5PL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Income recognition
Turnover represents the value, net of VAT and discounts, of goods provided to customers.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% straight line
Plant & machinery
20% straight line
Motor vehicles
25% straight line
Computer equipment
25% straight line
Stocks
Stocks and work-in-progress are valued at the lower of cost and net realisable value.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Courtier Limited Notes to the Accounts for the period from 28 September 2024 to 3 October 2025
Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
4
Intangible fixed assets
Total
£
Cost
At 28 September 2024
210,000
At 3 October 2025
210,000
Amortisation
At 28 September 2024
147,000
Charge for the period
10,500
At 3 October 2025
157,500
Net book value
At 3 October 2025
52,500
At 27 September 2024
63,000
5
Tangible fixed assets
Total
£
Cost or valuation
At 28 September 2024
110,419
Additions
650
Disposals
(31,005)
At 3 October 2025
80,064
Depreciation
At 28 September 2024
66,293
Charge for the period
7,984
On disposals
(23,253)
At 3 October 2025
51,024
Net book value
At 3 October 2025
29,040
At 27 September 2024
44,126
Five years ago the director, C S Carwardine, revalued the leasehold interest and plant and machinery on a fair value basis.
6
Average number of employees
During the period the average number of employees was 6 (2024: 5).
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