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Company Registration No. 13134536 (England and Wales)
CRESCNT LIMITED Unaudited accounts for the year ended 31 January 2024
CRESCNT LIMITED Unaudited accounts Contents
Page
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CRESCNT LIMITED Company Information for the year ended 31 January 2024
Director
Yueyuan Huang
Company Number
13134536 (England and Wales)
Registered Office
124 City Road, London, England, EC1V 2NX United Kingdom
Accountants
Artifin Accountants Docklands Business Centre Suite 12/3D, 10-16 Tiller Road, Dockland London E14 8PX
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CRESCNT LIMITED Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,421 
- 
Current assets
Debtors
2,004 
- 
Cash at bank and in hand
262,654 
102,347 
264,658 
102,347 
Creditors: amounts falling due within one year
184 
(3,372)
Net current assets
264,842 
98,975 
Total assets less current liabilities
266,263 
98,975 
Creditors: amounts falling due after more than one year
(44,014)
(18,301)
Net assets
222,249 
80,674 
Capital and reserves
Called up share capital
1 
100 
Profit and loss account
222,248 
80,574 
Shareholders' funds
222,249 
80,674 
For the year ending 31 January 2024 the company was entitled to exemption from audit 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 October 2024 and were signed on its behalf by
Yueyuan Huang Director Company Registration No. 13134536
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CRESCNT LIMITED Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
CRESCNT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13134536. The registered office is 124 City Road,, London, England,, EC1V 2NX, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 January 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 February 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% Straight Line
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 February 2023
- 
Additions
1,549 
At 31 January 2024
1,549 
Depreciation
Charge for the year
128 
At 31 January 2024
128 
Net book value
At 31 January 2024
1,421 
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CRESCNT LIMITED Notes to the Accounts for the year ended 31 January 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
2,004 
- 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Other creditors
900 
1,200 
Loans from directors
(1,084)
2,172 
(184)
3,372 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Taxes and social security
44,014 
18,301 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
100 
9
Average number of employees
During the year the average number of employees was 1 (2023: 0).
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