REGISTERED NUMBER: 01319807 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

COURT (WARWICKSHIRE) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R C Hayward

M A Hayward

J A Hayward

REGISTERED OFFICE:

The Estate Office

Willoughby House

Moor Lane, Willoughby

Rugby

CV23 8BU

REGISTERED NUMBER:

01319807 (England and Wales)

ACCOUNTANTS:

TGFP

Chartered Accountants

Fulford House

Newbold Terrace

Leamington Spa

Warwickshire

CV32 4EA

FIXED ASSETS

Tangible assets

4

69,495

98,443

Investment property

5

-

7,380

69,495

105,823

CURRENT ASSETS

Stocks

262,657

189,576

Debtors

6

1,845,733

1,919,119

Cash at bank and in hand

336,375

33,868

2,444,765

2,142,563

CREDITORS

Amounts falling due within one year

7

2,303,706

1,931,658

NET CURRENT ASSETS

141,059

210,905

TOTAL ASSETS LESS CURRENT LIABILITIES

210,554

316,728

CREDITORS

Amounts falling due after more than one year

8

-

1,667

NET ASSETS

210,554

315,061

CAPITAL AND RESERVES

Called up and paid share capital

5,000

5,000

Retained earnings

205,554

310,061

210,554

315,061

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2026 and were signed on its behalf by:

R C Hayward - Director

1.	STATUTORY INFORMATION

Court (Warwickshire) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Freehold property

-

2% on cost

Plant and machinery

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 3 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2025

57,000

264,657

321,657

Additions

(49,620

)

-

(49,620

)

At 30 April 2026

7,380

264,657

272,037

DEPRECIATION

At 1 May 2025

33,060

190,154

223,214

Charge for year

-

12,388

12,388

Eliminated on disposal

(33,060

)

-

(33,060

)

At 30 April 2026

-

202,542

202,542

NET BOOK VALUE

At 30 April 2026

7,380

62,115

69,495

At 30 April 2025

23,940

74,503

98,443

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

7,380

Disposals

(7,380

)

At 30 April 2026

-

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

7,380

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,266

30,916

Amounts owed by group undertakings

1,843,331

1,846,287

Other debtors

1,136

41,916

1,845,733

1,919,119

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,667

10,000

Trade creditors

14,877

15,601

Amounts owed to group undertakings

1,728,047

1,673,372

Taxation and social security

2,328

2,023

Other creditors

556,787

230,662

2,303,706

1,931,658

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

1,667