A.S. Crawford Holdings Limited SC352564 false 2023-07-01 2024-06-30 2024-06-30 The principal activity of the company is that of a non-trading holding company. Digita Accounts Production Advanced 6.30.9574.0 false true SC352564 2023-07-01 2024-06-30 SC352564 2024-06-30 SC352564 bus:OrdinaryShareClass1 2024-06-30 SC352564 core:RetainedEarningsAccumulatedLosses 2024-06-30 SC352564 core:ShareCapital 2024-06-30 SC352564 core:CurrentFinancialInstruments 2024-06-30 SC352564 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 SC352564 bus:SmallEntities 2023-07-01 2024-06-30 SC352564 bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 SC352564 bus:FilletedAccounts 2023-07-01 2024-06-30 SC352564 bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 SC352564 bus:RegisteredOffice 2023-07-01 2024-06-30 SC352564 bus:CompanySecretaryDirector2 2023-07-01 2024-06-30 SC352564 bus:Director1 2023-07-01 2024-06-30 SC352564 bus:OrdinaryShareClass1 2023-07-01 2024-06-30 SC352564 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC352564 bus:Agent1 2023-07-01 2024-06-30 SC352564 core:AllSubsidiaries 2023-07-01 2024-06-30 SC352564 core:Subsidiary1 2023-07-01 2024-06-30 SC352564 core:Subsidiary1 1 2023-07-01 2024-06-30 SC352564 core:Subsidiary1 countries:Scotland 2023-07-01 2024-06-30 SC352564 countries:Scotland 2023-07-01 2024-06-30 SC352564 core:CostValuation 2023-06-30 SC352564 2022-07-01 2023-06-30 SC352564 2023-06-30 SC352564 bus:OrdinaryShareClass1 2023-06-30 SC352564 core:RetainedEarningsAccumulatedLosses 2023-06-30 SC352564 core:ShareCapital 2023-06-30 SC352564 core:CurrentFinancialInstruments 2023-06-30 SC352564 core:CurrentFinancialInstruments core:WithinOneYear 2023-06-30 SC352564 core:Subsidiary1 1 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: SC352564

A.S. Crawford Holdings Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 June 2024

 

A.S. Crawford Holdings Limited

Contents

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Unaudited Financial Statements

4 to 6

 

A.S. Crawford Holdings Limited

Company Information

Directors

Mr A Crawford

Mrs T Crawford

Company secretary

Mrs T Crawford

Registered office

Rathfield
Kinninghall
Cavers
Hawick
TD9 8LH

Accountants

Deans Accountants And Business Advisors Ltd
Chartered Accountants and Business Advisors
27 North Bridge Street
Hawick
Scottish Borders
TD9 9BD

 

DEANS

Chartered Accountants

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
A.S. Crawford Holdings Limited for the Year Ended 30 June 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A.S. Crawford Holdings Limited for the year ended 30 June 2024 as set out on pages 3 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants of Scotland (ICAS), we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/ethics/icas-code-of-ethics.

This report is made solely to the Board of Directors of A.S. Crawford Holdings Limited, as a body, in accordance with the terms of our engagement letter dated 10 February 2009. Our work has been undertaken solely to prepare for your approval the accounts of A.S. Crawford Holdings Limited and state those matters that we have agreed to state to the Board of Directors of A.S. Crawford Holdings Limited, as a body, in this report in accordance with ICAS guidance (www.icas.com/accountsprep/guidance). To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A.S. Crawford Holdings Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that A.S. Crawford Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of A.S. Crawford Holdings Limited. You consider that A.S. Crawford Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of A.S. Crawford Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Deans Accountants And Business Advisors Ltd
Chartered Accountants and Business Advisors
27 North Bridge Street
Hawick
Scottish Borders
TD9 9BD

19 March 2025

 

A.S. Crawford Holdings Limited

(Registration number: SC352564)
Balance Sheet as at 30 June 2024

Note

2024
£

2023
£

Fixed assets

 

Investments

4

10,000

10,000

Current assets

 

Debtors

5

197,500

197,500

Net assets

 

207,500

207,500

Capital and reserves

 

Called up share capital

6

10,000

10,000

Retained earnings

197,500

197,500

Shareholders' funds

 

207,500

207,500

For the financial year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 March 2025 and signed on its behalf by:
 

.........................................
Mr A Crawford
Director

.........................................
Mrs T Crawford
Company secretary and director

 

A.S. Crawford Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

1

General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Rathfield
Kinninghall
Cavers
Hawick
TD9 8LH
Scotland

These financial statements were authorised for issue by the Board on 19 March 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in Sterling (£) and rounded to the nearest £1.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

 

A.S. Crawford Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of it’s liabilities.
 Recognition and measurement
Where shares are issued, any component that creates, a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as an interest expenses in the profit and loss account.
 Impairment
At the end of each reporting period financial instruments measured at fair value are assessed for objective evidence of impairment. The impairment loss is recognised in the profit and loss account.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2023 - 4).

4

Investments

2024
£

2023
£

Investments in subsidiaries

10,000

10,000

Subsidiaries

£

Cost or valuation

At 1 July 2023

10,000

Provision

Carrying amount

At 30 June 2024

10,000

At 30 June 2023

10,000

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

 

A.S. Crawford Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

2024

2023

Subsidiary undertakings

A.S.Crawford Groundworks Limited

Rathfield
Kinning Hall
Cavers
Hawick
TD9 8LH

Scotland

Ordinary

100%

100%

Subsidiary undertakings

A.S.Crawford Groundworks Limited

The principal activity of A.S.Crawford Groundworks Limited is Construction and groundworks.

5

Debtors

Note

2024
£

2023
£

Amounts owed by group undertakings and undertakings in which the company has a participating interest

7

197,500

197,500

 

197,500

197,500

6

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

10,000

10,000

10,000

10,000

       

7

Related party transactions

Summary of transactions with subsidiaries

A.S.Crawford Groundworks Limited

 An interest free loan, repayable on demand is secured by a bond and floating charge over the assets of A S Crawford Groundworks Ltd. At the balance sheet date the amount owed by A S Crawford Groundworks Limited was £197,500 (2023: £197,500)