1 September 2023 v2025.31.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activity0falsetruexbrli:purexbrli:sharesiso4217:GBP142834972023-09-012024-08-31142834972024-08-31142834972023-08-3114283497core:WithinOneYear2024-08-3114283497core:WithinOneYear2023-08-3114283497core:AfterOneYear2024-08-3114283497core:ShareCapital2024-08-3114283497core:ShareCapital2023-08-3114283497core:RetainedEarningsAccumulatedLosses2024-08-3114283497core:RetainedEarningsAccumulatedLosses2023-08-3114283497bus:Director12023-09-012024-08-3114283497bus:Director22023-09-012024-08-3114283497bus:Director32023-09-012024-08-3114283497bus:RegisteredOffice2023-09-012024-08-31142834972022-08-082023-08-3114283497core:CurrentFinancialInstruments2024-08-3114283497core:CurrentFinancialInstruments2023-08-311428349712023-09-012024-08-3114283497countries:EnglandWales2023-09-012024-08-3114283497bus:AuditExemptWithAccountantsReport2023-09-012024-08-3114283497bus:PrivateLimitedCompanyLtd2023-09-012024-08-3114283497bus:SmallEntities2023-09-012024-08-3114283497bus:FullAccounts2023-09-012024-08-31
Company registration number:
14283497
Croboride Holdings BOT Limited
Unaudited Filleted Financial Statements for the year ended
31 August 2024
Croboride Holdings BOT Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Croboride Holdings BOT Limited
Year ended
31 August 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements
of
Croboride Holdings BOT Limited
for the year ended
31 August 2024
which comprise the income statement, statement of financial position, statement of changes in equity and 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 https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Members/​Doc/​rule/​2018-rulebook.pdf.
This report is made solely to the Board of Directors of
Croboride Holdings BOT Limited
, as a body, in accordance with the terms of our engagement letter dated 10 February 2025. Our work has been undertaken solely to prepare for your approval the
financial statements
of
Croboride Holdings BOT Limited
and state those matters that we have agreed to state to the Board of Directors of
Croboride Holdings BOT Limited
, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Technical/​fact/​tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
Croboride Holdings BOT Limited
and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that
Croboride Holdings BOT Limited
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and profit of
Croboride Holdings BOT Limited
. You consider that
Croboride Holdings BOT 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 financial statements of Croboride Holdings BOT 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 financial statements.
Emery & Co Accountants Limited
Office Suite 10
The Old Cottage Hospital
Leicester Road
Ashby-De-La-Zouch
LE65 1DB
United Kingdom
Croboride Holdings BOT Limited
Statement of Financial Position
31 August 2024
20242023
Note££
Current assets    
Debtors 5
8,283
 
335
 
Investments 6
2,148,009
 
2,148,009
 
Cash at bank and in hand
265,392
 
213,837
 
2,421,684
 
2,362,181
 
Creditors: amounts falling due within one year 7
(302,730
)
(1,938,959
)
Net current assets
2,118,954
 
423,222
 
Total assets less current liabilities 2,118,954   423,222  
Creditors: amounts falling due after more than one year 8
(1,337,309
) -  
Net assets
781,645
 
423,222
 
Capital and reserves    
Called up share capital
300
 
300
 
Profit and loss account
781,345
 
422,922
 
Shareholders funds
781,645
 
423,222
 
For the year ending
31 August 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 financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
10 April 2025
, and are signed on behalf of the board by:
Mr M Billings
Mr S Goodfellow
Mr A Stone
DirectorDirectorDirector
Company registration number:
14283497
Croboride Holdings BOT Limited
Notes to the Financial Statements
Year ended
31 August 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Rembrandt Works
,
All Saints Road
,
Burton-On-Trent
,
DE14 3LS
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Judgements and key sources of estimation uncertainty

Judgements and key sources of estimation uncertainty In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4 Average number of employees

The average number of persons employed by the company during the year was nil (2023:
3
).

5 Debtors

20242023
££
Other debtors
8,283
 
335
 

6 Investments

20242023
££
Current asset shares in group undertakings
2,148,009
 
2,148,009
 

7 Creditors: amounts falling due within one year

20242023
££
Amounts owed to group undertakings and undertakings in which the company has a participating interest
1,650
 
1,650
 
Taxation and social security
1,080
  -  
Other creditors
300,000
 
1,937,309
 
302,730
 
1,938,959
 

8 Creditors: amounts falling due after more than one year

20242023
££
Other creditors
1,337,309
  -  

10 Controlling party

There is no ultimate controlling party.
The company is exempt from preparing group accounts as it is a small group.