THE COURTYARD HUDDERSFIELD LIMITED


Directors	STOKES, Anna, Dr
	WHITE, Anna Jane
	WHITE, Marcos, Dr


Registered Address	6-8 Wormalds Yard
	King Street
	Huddersfield
	HD1 2QR


Registered Number	06790305 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		158,166		184,166
Tangible assets	4		318,238		259,626
			476,404		443,792
Current assets
Stocks		9,605		7,831
Debtors	5	1,046,240		1,023,043
Cash at bank and on hand		12,323		27,845
		1,068,168		1,058,719
Creditors amounts falling due within one year	6	(620,949)		(556,814)
Net current assets (liabilities)			447,219		501,905
Total assets less current liabilities			923,623		945,697
Creditors amounts falling due after one year	7		(855,027)		(889,493)
Provisions for liabilities			(60,465)		(49,029)
Net assets			8,131		7,175
Capital and reserves
Called up share capital			100		100
Profit and loss account			8,031		7,075
Shareholders' funds			8,131		7,175

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 October 2026, and are signed on its behalf by:

WHITE, Marcos, Dr
Director
Registered Company No. 06790305

THE COURTYARD HUDDERSFIELD LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	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.

	Current 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.

Current 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.

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.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Goodwill
	Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of twenty years.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


	Reducing balance (%)	Straight line (years)
Plant and machinery	15	-
Fixtures and fittings	15	-
Office Equipment	-	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	19		22

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 25	520,000	520,000
At 31 March 26	520,000	520,000
Amortisation and impairment
At 01 April 25	335,834	335,834
Charge for year	26,000	26,000
At 31 March 26	361,834	361,834
Net book value
At 31 March 26	158,166	158,166
At 31 March 25	184,166	184,166

4.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 25	574,477	67,475	116,327	758,279
Additions	120,230	-	4,772	125,002
At 31 March 26	694,707	67,475	121,099	883,281
Depreciation and impairment
At 01 April 25	355,439	39,569	103,645	498,653
Charge for year	50,890	4,186	11,314	66,390
At 31 March 26	406,329	43,755	114,959	565,043
Net book value
At 31 March 26	288,378	23,720	6,140	318,238
At 31 March 25	219,038	27,906	12,682	259,626

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	59,914	52,163
Other debtors	986,326	970,880
Total	1,046,240	1,023,043

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	198,845	193,193
Bank borrowings and overdrafts	196,127	179,261
Taxation and social security	144,529	125,602
Finance lease and HP contracts	47,097	12,624
Other creditors	34,351	46,134
Total	620,949	556,814

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	771,868	851,521
Other creditors	83,159	37,972
Total	855,027	889,493

8.	Secured creditors
	The following secured debts are included within creditors: Hire purchase contracts £130,256 (2025: £50,596) Bank loans £741,291 (2025: £779,398) The hire purchase liability was secured on the assets to which it relates. The bank loans were secured by a debenture over the assets of the company.

9.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
WHITE, Marcos, Dr	429,975	0	857	429,118
STOKES, Anna, Dr	112,529	0	845	111,684
	542,504	0	1,702	540,802


	Under the CBILS scheme the government provided an 80% guarantee. At the balance sheet date, this represented a bank loan guarantee of 80% on a loan of £7,367 (2025: £51,567).