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Registered number: 07057740
De Courceys Manor Holdings Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07057740
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 912,818 943,503
Investments 5 100 100
912,918 943,603
CURRENT ASSETS
Stocks 6 2,950 2,950
Debtors 7 41,349 127,895
Cash at bank and in hand 19,407 5,282
63,706 136,127
Creditors: Amounts Falling Due Within One Year 8 (293,697 ) (338,584 )
NET CURRENT ASSETS (LIABILITIES) (229,991 ) (202,457 )
TOTAL ASSETS LESS CURRENT LIABILITIES 682,927 741,146
Creditors: Amounts Falling Due After More Than One Year 9 (500,762 ) (560,293 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (14,868 )
NET ASSETS 182,165 165,985
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 182,065 165,885
SHAREHOLDERS' FUNDS 182,165 165,985
Page 1
Page 2
For the year ending 30 November 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 her 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
Mrs. Rachel Dancey
Director
19 August 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
De Courceys Manor Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07057740 . The registered office is De Courceys Manor Tyla Morris Avenue, Pentyrch, Cardiff, South Wales, CF15 9QN.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% Straight Line
Plant & Machinery 15% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 33% Straight Line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2024: )
26 -
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2024 1,012,802 37,804 132,049 19,807 1,202,462
Additions - - 1,198 - 1,198
As at 30 November 2025 1,012,802 37,804 133,247 19,807 1,203,660
Depreciation
As at 1 December 2024 143,334 18,820 78,145 18,660 258,959
Provided during the period 20,256 2,848 8,265 514 31,883
As at 30 November 2025 163,590 21,668 86,410 19,174 290,842
Net Book Value
As at 30 November 2025 849,212 16,136 46,837 633 912,818
As at 1 December 2024 869,468 18,984 53,904 1,147 943,503
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 December 2024 100
As at 30 November 2025 100
Provision
As at 1 December 2024 -
As at 30 November 2025 -
Net Book Value
As at 30 November 2025 100
As at 1 December 2024 100
6. Stocks
2025 2024
£ £
Stock 2,950 2,950
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Page 5
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 29,488 125,072
Other debtors 11,861 2,823
41,349 127,895
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 21,634 30,637
Bank loans and overdrafts 49,629 71,951
Other loans 9,432 -
Other creditors 164,549 166,017
Taxation and social security 48,453 69,979
293,697 338,584
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 500,762 560,293
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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