REGISTERED NUMBER: 03231495 (England and Wales)

Courts Accountancy Services Limited

Unaudited Financial Statements for the Year Ended 30th September 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J R J Sykes

REGISTERED OFFICE:

Investment House

24 Vicarage Road

Winslow

Buckinghamshire

MK18 3BE

REGISTERED NUMBER:

03231495 (England and Wales)

ACCOUNTANTS:

Courts Accountancy Services Ltd

Investment House

24 Vicarage Road

Winslow

Buckinghamshire

MK18 3BE

FIXED ASSETS

Tangible assets

4

4,889

5,411

CURRENT ASSETS

Stocks

49,094

71,050

Debtors

5

16,382

(678

)

Cash at bank

79,465

44,345

144,941

114,717

CREDITORS

Amounts falling due within one year

6

51,177

30,981

NET CURRENT ASSETS

93,764

83,736

TOTAL ASSETS LESS CURRENT LIABILITIES

98,653

89,147

CREDITORS

Amounts falling due after more than one year

7

12,000

17,551

NET ASSETS

86,653

71,596

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

86,643

71,586

SHAREHOLDERS' FUNDS

86,653

71,596

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 5th June 2026 and were signed by:

J R J Sykes - Director

1.	STATUTORY INFORMATION

Courts Accountancy Services 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 each asset over its estimated useful life.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st October 2024

20,196

Additions

1,108

At 30th September 2025

21,304

DEPRECIATION

At 1st October 2024

14,785

Charge for year

1,630

At 30th September 2025

16,415

NET BOOK VALUE

At 30th September 2025

4,889

At 30th September 2024

5,411

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

13,258

(4,139

)

Other debtors

3,124

3,461

16,382

(678

)

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

5,778

6,389

Trade creditors

2,270

1,130

Taxation and social security

31,835

17,658

Other creditors

11,294

5,804

51,177

30,981

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

-

5,551

Other creditors

12,000

12,000

12,000

17,551