Crispa Limited |
Registered number: |
14799908 |
Balance Sheet |
as at 30 June 2024 |
|
Notes |
|
|
2024 |
£ |
Fixed assets |
Investments |
3 |
|
|
2,400,598 |
|
Current assets |
Debtors |
4 |
|
2,761 |
Cash at bank and in hand |
|
|
18,173 |
|
|
|
20,934 |
|
Creditors: amounts falling due within one year |
5 |
|
(9,311) |
|
Net current assets |
|
|
|
11,623 |
|
Total assets less current liabilities |
|
|
|
2,412,221 |
|
Creditors: amounts falling due after more than one year |
6 |
|
|
(2,158,632) |
Provisions for liabilities |
|
|
|
(100,371) |
|
Net assets |
|
|
|
153,218 |
|
|
|
|
|
Capital and reserves |
Called up share capital |
|
|
|
100 |
Revaluation reserve |
7 |
|
|
120,383 |
Profit and loss account |
|
|
|
32,735 |
|
Shareholders' funds |
|
|
|
153,218 |
|
|
|
|
|
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. |
|
|
M L Rijks |
Director |
Approved by the board on 13 August 2024 |
|
Crispa Limited |
Notes to the Accounts |
for the period from 13 April 2023 to 30 June 2024 |
|
|
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). |
|
|
Revenue |
|
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised, revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied.The amount of revenue can be measured reliably;it is probable that the Company will receive the consideration due under the contract; the stage of completion of the contract at the end of the reporting period can be measured reliably; and the costs incurred and the costs to complete the contract can be measured reliably. |
|
|
Investments |
|
Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period. |
|
|
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, 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. |
|
|
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, and is shown as provision for liabilities in the balance sheet. |
|
|
2 |
Employees |
2024 |
Number |
|
|
Average number of persons employed by the company |
2 |
|
|
|
|
|
|
|
|
3 |
Investments |
|
Listed |
investments |
£ |
|
Cost or valuation |
|
Additions |
2,943,051 |
|
Revaluation |
283,067 |
|
Disposals |
(825,520) |
|
|
At 30 June 2024 |
2,400,598 |
|
|
|
|
|
|
|
|
|
|
Historical cost |
|
At 30 June 2024 |
1,999,114 |
|
|
|
|
|
|
|
|
|
|
4 |
Debtors |
2024 |
£ |
|
|
Other debtors |
2,761 |
|
|
|
|
|
|
|
|
5 |
Creditors: amounts falling due within one year |
2024 |
£ |
|
|
Taxation and social security costs |
7,257 |
|
Other creditors |
2,054 |
|
|
|
|
|
|
9,311 |
|
|
|
|
|
|
|
|
6 |
Creditors: amounts falling due after one year |
2024 |
£ |
|
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
|
2,158,632 |
|
|
|
|
|
|
|
|
7 |
Revaluation reserve |
2024 |
£ |
|
Transfer from Profit & Loss Reserve: unrealised revaluations |
220,754 |
|
Deferred taxation arising |
(100,371) |
|
At 30 June 2024 |
120,383 |
|
|
|
|
|
|
|
|
8 |
Other information |
|
|
Crispa Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
Brook House, Bashurst Copse |
|
Itchingfield |
|
Horsham |
|
West Sussex |
|
RH13 0NZ |