COURTCRAFT LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04182684

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		462,589		392,334

			462,589		392,334
CURRENT ASSETS
Stocks	5	217,421		142,901
Debtors	6	132,517		175,013
Cash at bank and in hand		2,538,851		2,166,220

		2,888,789		2,484,134
Creditors: Amounts Falling Due Within One Year	7	(313,833 )		(163,826 )

NET CURRENT ASSETS (LIABILITIES)			2,574,956		2,320,308

TOTAL ASSETS LESS CURRENT LIABILITIES			3,037,545		2,712,642

PROVISIONS FOR LIABILITIES
Deferred Taxation			(58,149 )		(39,079 )

NET ASSETS			2,979,396		2,673,563

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			2,979,296		2,673,463

SHAREHOLDERS' FUNDS			2,979,396		2,673,563

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COURTCRAFT LIMITED

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 Thomas Smith

Director

07/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

COURTCRAFT LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 04182684 . The registered office is Unit 11 , Commonwealth Close, Leigh Business Park Leigh, Lancashire, WN7 3BD.

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	25% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	15% Reducing balance
Computer Equipment	33% Straight

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.

...CONTINUED

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COURTCRAFT LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation - continued

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: 11 (2025: 12)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2025	301,226	155,935	299,454	72,371
Additions	-	-	216,186	-
Disposals	-	(126,442 )	(163,541 )	(52,641 )

As at 31 March 2026	301,226	29,493	352,099	19,730

Depreciation
As at 1 April 2025	65,210	133,526	187,630	53,451
Provided during the period	6,025	4,773	68,634	2,429
Disposals	-	(123,124 )	(110,066 )	(46,438 )

As at 31 March 2026	71,235	15,175	146,198	9,442

Net Book Value
As at 31 March 2026	229,991	14,318	205,901	10,288

As at 1 April 2025	236,016	22,409	111,824	18,920


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2025	84,113	913,099
Additions	2,040	218,226
Disposals	(64,812 )	(407,436 )

As at 31 March 2026	21,341	723,889

Depreciation
As at 1 April 2025	80,948	520,765
Provided during the period	3,114	84,975
Disposals	(64,812 )	(344,440 )

As at 31 March 2026	19,250	261,300

...CONTINUED

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COURTCRAFT LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	2,091	462,589

As at 1 April 2025	3,165	392,334

5. Stocks

	2026	2025
	£	£
Materials	35,000	35,000
Work in progress	182,421	107,901

	217,421	142,901

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	87,111	128,507
Other debtors	45,406	46,506

	132,517	175,013

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	195,864	63,522
Other creditors	10,171	17,485
Taxation and social security	107,798	82,819

	313,833	163,826

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Thomas Smith	38,000	-	38,001	-	(1 )

The above loan is unsecured, interest free and repayable on demand.

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