Acorah Software Products - Accounts Production 16.1.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 03610570 Mr Carl Rush India Winstone Mrs Helen Rush false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03610570 2024-03-31 03610570 2025-03-31 03610570 2024-04-01 2025-03-31 03610570 frs-core:CurrentFinancialInstruments 2025-03-31 03610570 frs-core:BetweenOneFiveYears 2025-03-31 03610570 frs-core:ComputerEquipment 2025-03-31 03610570 frs-core:ComputerEquipment 2024-04-01 2025-03-31 03610570 frs-core:ComputerEquipment 2024-03-31 03610570 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 03610570 frs-core:PlantMachinery 2025-03-31 03610570 frs-core:PlantMachinery 2024-04-01 2025-03-31 03610570 frs-core:PlantMachinery 2024-03-31 03610570 frs-core:WithinOneYear 2025-03-31 03610570 frs-core:ShareCapital 2025-03-31 03610570 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03610570 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03610570 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 03610570 frs-bus:SmallEntities 2024-04-01 2025-03-31 03610570 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 03610570 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03610570 1 2024-04-01 2025-03-31 03610570 frs-bus:Director1 2024-04-01 2025-03-31 03610570 frs-bus:Director2 2024-04-01 2025-03-31 03610570 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 03610570 frs-countries:EnglandWales 2024-04-01 2025-03-31 03610570 2023-03-31 03610570 2024-03-31 03610570 2023-04-01 2024-03-31 03610570 frs-core:CurrentFinancialInstruments 2024-03-31 03610570 frs-core:BetweenOneFiveYears 2024-03-31 03610570 frs-core:WithinOneYear 2024-03-31 03610570 frs-core:ShareCapital 2024-03-31 03610570 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 03610570
Crush Creative Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Springtide Business Services Ltd
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Crush Creative Limited for the year ended 31 March 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Crush Creative Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Crush Creative Limited , as a body, in accordance with the terms of our engagement letter . Our work has been undertaken solely to prepare for your approval the accounts of Crush Creative Limited and state those matters that we have agreed to state to the directors of Crush Creative Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Crush Creative Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Crush Creative 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 or loss of Crush Creative Limited . You consider that Crush Creative 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 Crush Creative 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 financial statements.
Signed
06/05/2025
Springtide Business Services Ltd
26 Woodland Way
Brighton
East Sussex
BN1 8BA
Page 1
Page 2
Balance Sheet
Registered number: 03610570
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,836 5,845
6,836 5,845
CURRENT ASSETS
Debtors 5 277,785 1,381,386
Cash at bank and in hand 349,860 1,139,985
627,645 2,521,371
Creditors: Amounts Falling Due Within One Year 6 (211,269 ) (1,240,455 )
NET CURRENT ASSETS (LIABILITIES) 416,376 1,280,916
TOTAL ASSETS LESS CURRENT LIABILITIES 423,212 1,286,761
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,299 ) (1,461 )
NET ASSETS 421,913 1,285,300
CAPITAL AND RESERVES
Called up share capital 7 50 50
Profit and Loss Account 421,863 1,285,250
SHAREHOLDERS' FUNDS 421,913 1,285,300
Page 2
Page 3
For the year ending 31 March 2025 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 directors acknowledge their 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
Mr Carl Rush
Director
06/05/2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Crush Creative Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03610570 . The registered office is 11 Vine Street, Brighton , BN1 4AG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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:
Freehold Straight line over 7/10 years
Plant & Machinery 25% straight line
Computer Equipment 33.3% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 4
Page 5
2.6. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 10 (2024: 10)
10 10
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 16,314 19,114 35,428
Additions 142 5,165 5,307
Disposals (1,620 ) (4,633 ) (6,253 )
As at 31 March 2025 14,836 19,646 34,482
Depreciation
As at 1 April 2024 16,041 13,542 29,583
Provided during the period 210 2,858 3,068
Disposals (1,620 ) (3,385 ) (5,005 )
As at 31 March 2025 14,631 13,015 27,646
Net Book Value
As at 31 March 2025 205 6,631 6,836
As at 1 April 2024 273 5,572 5,845
Page 5
Page 6
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 195,594 88,726
Amounts owed by group undertakings 500 1,134,219
Other debtors 81,691 158,441
277,785 1,381,386
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,378 20,012
Bank loans and overdrafts 2,644 4,447
Amounts owed to participating interests - 985,001
Other creditors 77,229 92,731
Taxation and social security 130,018 138,264
211,269 1,240,455
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 50 50
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 56,000 56,000
Later than one year and not later than five years 88,667 144,667
144,667 200,667
9. Related Party Transactions
On 2 November 2022 the company entered an operating lease agreement for 11 Vine Street with Four Rushes Ltd,  a company owned by Helen Rush and Carl Rush.  The operating lease payments included in year ending 31 March 2025 were £54,000 (2024: £54,000) and committed lease payments until 31st October 2027 are £88,667.
10. Exceptional Items
On 28 March 2024 the company provided a loan of £1,134,219 to Crush Group Holdings LTD.  The balance as at 31 March 2024 was £1,134,219 included under Debtors.  During the year ending 31 March 2025 the Directors and Shareholders agreed to release the group loan and is charged to the profit and loss account under exceptional items.  The loan attracted 0% interest. 
11. Controlling Party
The ultimate controlling party of the company is Crush Group Holdings Limited (registered number 15224345) as a result of the shareholding in Crush Creative Holdings Limited (registered number 14386958) a parent of Crush Creative Limited.  The registered address for Crush Group Holdings Ltd is Nile House, Nile Street, Brighton BN1 1HW.
Page 6