Crosscourt Limited - Filleted accounts

Registered number

02176213

Crosscourt Limited

Filleted Accounts

31 January 2026

Crosscourt Limited
Registered number:		02176213
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		49,058			59,369

Current assets
Stocks		4,928			4,469
Debtors	5	200,529			236,929
Cash at bank and in hand		801,435			691,226
		1,006,892			932,624

Creditors: amounts falling due within one year	6	(119,341)			(92,054)

Net current assets			887,551			840,570

Total assets less current liabilities			936,609			899,939


Provisions for liabilities			(9,321)			(11,280)


Net assets			927,288			888,659

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			926,288			887,659

Shareholders' funds			927,288			888,659

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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 and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S D Lee
Director
Approved by the board on 5 October 2026

Crosscourt Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	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
	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			Straight line over useful economic life 20 years
	Plant and machinery			25% reducing balance
	Motor vehicles			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					25		29


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 February 2025							74,450
	At 31 January 2026							74,450

	Amortisation
	At 1 February 2025							74,450
	At 31 January 2026							74,450

	Net book value
	At 31 January 2026							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	18,401		122,234		71,284		211,919
	Additions	-		6,722		-		6,722
	At 31 January 2026	18,401		128,956		71,284		218,641

	Depreciation
	At 1 February 2025	18,401		118,728		15,421		152,550
	Charge for the year	-		3,068		13,965		17,033
	At 31 January 2026	18,401		121,796		29,386		169,583

	Net book value
	At 31 January 2026	-		7,160		41,898		49,058
	At 31 January 2025	-		3,506		55,863		59,369


5	Debtors					2026		2025
£							£

	Trade debtors					4,376		2,293
	Other debtors					196,153		234,636
						200,529		236,929


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					36,520		20,596
	Taxation and social security costs					57,907		52,056
	Other creditors					24,914		19,402
						119,341		92,054


7	Other information

	Crosscourt Limited is a private company limited by shares and incorporated in England. Its registered office is:
	5 Upper Northam Road
	Hedge End
	Southampton
	Hampshire
	SO30 4DY