Registered Number 15131417

COURRIER LTD

Micro-entity Accounts

30 October 2025

COURRIER LTD Registered Number 15131417

Micro-entity Balance Sheet as at 30 October 2025

Notes 30/10/2025 07/10/2024
£ £
Called up share capital not paid
-
-
Fixed Assets
-
-
Current Assets
1,011
929
Prepayments and accrued income
184
-
Creditors: amounts falling due within one year
(2,564)
(1,884)
Net current assets (liabilities)
(1,369)
(955)
Total assets less current liabilities
(1,369)
(955)
Creditors: amounts falling due after more than one year
0
0
Provisions for liabilities
(700)
(500)
Accruals and deferred income
0
(263)
Total net assets (liabilities)
(2,069)
(1,718)
Capital and reserves
(2,069)
(1,718)
  • For the year ending 30 October 2025 the company was entitled to exemption 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
  • The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 20 October 2026

And signed on their behalf by:
David Saucedo, Director

COURRIER LTD Registered Number 15131417

Notes to the Micro-entity Accounts for the period ended 30 October 2025

1Employees
30/10/2025 07/10/2024
Average number of employees during the period 1 1

2Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with FRS 105 and the Companies Act 2006 provisions applicable to micro-entities.

The comparative figures for 7 October 2024 have been restated to correct previous omissions of cash, owner-funded business expenditure, and payroll-related liabilities and accruals. The restated comparative balances comprise cash of £929, current creditors of £1,884, provisions of £500 and accruals of £263, resulting in net liabilities of £1,718.

Payroll tax and National Insurance liabilities and related interest are estimated from a retrospective reconstruction of payroll records. Provisions of £700 (2024: £500) have been recognised for potential late payroll filing penalties. These estimates may change following HMRC review.

Owner-paid business costs have been treated as permanent owner contributions.