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2020-12-17 2022-03-31 13088868 frs-bus:Original dpl-frs:Item6 2020-12-16 13088868 frs-bus:Original dpl-frs:Item6 2022-03-31 13088868 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2020-12-17 2022-03-31 13088868 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2020-12-16 13088868 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-03-31 13088868 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-17 2022-03-31 13088868 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-17 2022-03-31 13088868 frs-bus:Original dpl-frs:Item7 2020-12-17 2022-03-31 13088868 frs-bus:Original dpl-frs:Item7 2020-12-16 13088868 frs-bus:Original dpl-frs:Item7 2022-03-31 13088868 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2020-12-17 2022-03-31 13088868 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2020-12-16 13088868 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-03-31 13088868 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-17 2022-03-31 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13088868 frs-bus:Original frs-countries:EnglandWales 2020-12-17 2022-03-31
Registered number: 13088868
Croston Homes Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13088868
31 March 2023 31 March 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 35,895 865
35,895 865
CURRENT ASSETS
Stocks 5 442,044 369,347
Debtors 6 64,593 172,117
Cash at bank and in hand 161,976 64,030
668,613 605,494
Creditors: Amounts Falling Due Within One Year 7 (593,101 ) (589,091 )
NET CURRENT ASSETS (LIABILITIES) 75,512 16,403
TOTAL ASSETS LESS CURRENT LIABILITIES 111,407 17,268
NET ASSETS 111,407 17,268
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 111,406 17,267
SHAREHOLDERS' FUNDS 111,407 17,268
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For the year ending 31 March 2023 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
A J Croston
Director
20 November 2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Croston Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13088868 . The registered office is 45 City Road, Chester, CH1 3AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
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:
Plant & Machinery 25% on net book value
Motor Vehicles 25% on net book value
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.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also 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 as follows: 1 (2022: 1)
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2022 1,065 - 1,065
Additions 110 46,885 46,995
As at 31 March 2023 1,175 46,885 48,060
Depreciation
As at 1 April 2022 200 - 200
Provided during the period 243 11,722 11,965
As at 31 March 2023 443 11,722 12,165
Net Book Value
As at 31 March 2023 732 35,163 35,895
As at 1 April 2022 865 - 865
5. Stocks
31 March 2023 31 March 2022
£ £
Stock 442,044 369,347
442,044 369,347
6. Debtors
31 March 2023 31 March 2022
£ £
Due within one year
Trade debtors 54,814 158,816
Other debtors 9,779 13,301
64,593 172,117
7. Creditors: Amounts Falling Due Within One Year
31 March 2023 31 March 2022
£ £
Trade creditors 13,613 28,985
Other creditors 559,779 551,312
Taxation and social security 19,709 8,794
593,101 589,091
8. Share Capital
31 March 2023 31 March 2022
£ £
Allotted, Called up and fully paid 1 1
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9. Related Party Transactions
The director makes an interest free loan available to the company which is repayable on demand. The amount outstanding from the company at the period end was £177,459 (2022 - £188,137).
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