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Registered number: 15135429
Why Court Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 15135429
30 September 2025 30 September 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 1,190,000 644,498
1,190,000 644,498
CURRENT ASSETS
Debtors 5 32,468 35,923
Cash at bank and in hand 183,176 3,428
215,644 39,351
Creditors: Amounts Falling Due Within One Year 6 (154,622 ) (285,943 )
NET CURRENT ASSETS (LIABILITIES) 61,022 (246,592 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,251,022 397,906
Creditors: Amounts Falling Due After More Than One Year 7 (933,235 ) (464,625 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (103,449 ) -
NET ASSETS/(LIABILITIES) 214,338 (66,719 )
CAPITAL AND RESERVES
Called up share capital 8 150 150
Profit and Loss Account 214,188 (66,869 )
SHAREHOLDERS' FUNDS 214,338 (66,719)
Page 1
Page 2
For the year ending 30 September 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 Moishe Wosner
Director
26/06/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Why Court Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15135429 . The registered office is 1 Overlea Road, London, E5 9BG.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property
30 September 2025
£
Fair Value
As at 1 October 2024 644,498
Additions 131,707
Revaluations 413,795
As at 30 September 2025 1,190,000
5. Debtors
30 September 2025 30 September 2024
£ £
Due within one year
Other debtors 32,468 35,923
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
30 September 2025 30 September 2024
£ £
Other creditors 154,622 285,943
7. Creditors: Amounts Falling Due After More Than One Year
30 September 2025 30 September 2024
£ £
Bank loans 933,235 464,625
8. Share Capital
30 September 2025 30 September 2024
£ £
Called Up Share Capital not Paid 150 150
Amount of Allotted, Called Up Share Capital 150 150
Page 4