Acorah Software Products - Accounts Production 19.3.550 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 12932115 Alexander Neale Anthony McCourt true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12932115 2024-10-31 12932115 2025-10-31 12932115 2024-11-01 2025-10-31 12932115 frs-core:CurrentFinancialInstruments 2025-10-31 12932115 frs-core:ShareCapital 2025-10-31 12932115 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 12932115 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12932115 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 12932115 frs-bus:SmallEntities 2024-11-01 2025-10-31 12932115 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12932115 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12932115 1 2024-11-01 2025-10-31 12932115 frs-bus:Director1 2024-11-01 2025-10-31 12932115 frs-bus:Director2 2024-11-01 2025-10-31 12932115 frs-countries:EnglandWales 2024-11-01 2025-10-31 12932115 2023-10-31 12932115 2024-10-31 12932115 2023-11-01 2024-10-31 12932115 frs-core:CurrentFinancialInstruments 2024-10-31 12932115 frs-core:ShareCapital 2024-10-31 12932115 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 12932115
Court BD Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12932115
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 2,107,356 985,467
Cash at bank and in hand 54,609 274,431
2,161,965 1,259,898
Creditors: Amounts Falling Due Within One Year 5 (2,162,538 ) (1,266,827 )
NET CURRENT ASSETS (LIABILITIES) (573 ) (6,929 )
TOTAL ASSETS LESS CURRENT LIABILITIES (573 ) (6,929 )
NET LIABILITIES (573 ) (6,929 )
CAPITAL AND RESERVES
Called up share capital 6 10 10
Profit and Loss Account (583 ) (6,939 )
SHAREHOLDERS' FUNDS (573) (6,929)
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Alexander Neale
Director
27 July 2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Court BD Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12932115 . The registered office is 23rd Floor Alpha Tower, Suffolk Street Queensway, Birmingham, B1 1TT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared in Sterling (£), which is the functional currency of the company. The financial statements are for the year ended 31 October 2025 (2024: year ended 31 October 2024).
The financial statements are prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors consider this to be appropriate as they have received assurances from the holding company to the effect that they will continue to make funds available to the Company for the forseeable future and will continue to meet the Company's obligations as and when they fall due. If for any reason this does not continue to be the case, then the going concern basis may not be appropriate.
2.3. Turnover
Turnover comprises revenue recognised by the Company in respect of property sales completed during the period.
2.4. Financial Instruments
The Company only enters into basic financial instrument 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, loans to related parties and investments in ordinary shares.
2.5. 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 years 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.
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 2 (2024: 2)
2 2
Page 2
Page 3
4. Debtors
2025 2024
£ £
Due within one year
Other debtors 1,623,481 31,473
VAT 27,245 47,908
Amounts owed by group undertakings 456,630 906,086
2,107,356 985,467
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 163,620 962,152
Corporation tax 1,188 700
Other creditors 133,130 -
Accruals and deferred income 304,250 303,975
Amounts owed to group undertakings 1,560,350 -
2,162,538 1,266,827
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
7. Ultimate Controlling Party
The Company's parent undertaking is Brindley Drive Mid Co Limited. Its ultimate parent undertaking is Court Collaboration Holdings Limited.
Page 3