Caseware UK (AP4) 2023.0.135 2023.0.135 No description of principal activityfalse2023-09-221falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false NI702208 2023-09-21 NI702208 2023-09-22 2024-09-30 NI702208 2022-10-01 2023-09-21 NI702208 2024-09-30 NI702208 c:Director1 2023-09-22 2024-09-30 NI702208 c:Director1 2024-09-30 NI702208 c:RegisteredOffice 2023-09-22 2024-09-30 NI702208 d:OtherPropertyPlantEquipment 2023-09-22 2024-09-30 NI702208 d:OtherPropertyPlantEquipment 2024-09-30 NI702208 d:CurrentFinancialInstruments 2024-09-30 NI702208 d:ShareCapital 2023-09-22 2024-09-30 NI702208 d:ShareCapital 2024-09-30 NI702208 c:OrdinaryShareClass1 2023-09-22 2024-09-30 NI702208 c:OrdinaryShareClass1 2024-09-30 NI702208 c:FRS102 2023-09-22 2024-09-30 NI702208 c:AuditExemptWithAccountantsReport 2023-09-22 2024-09-30 NI702208 c:FullAccounts 2023-09-22 2024-09-30 NI702208 c:PrivateLimitedCompanyLtd 2023-09-22 2024-09-30 NI702208 e:PoundSterling 2023-09-22 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

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Unaudited Financial Statements
Crust & Crumb Properties Ltd
For the period ended 30 September 2024





































Registered number: NI702208

 
Crust & Crumb Properties Ltd
 

Company Information


Director
Mark McCaffrey (appointed 22 September 2023)




Registered number
NI702208



Registered office
78 Ballyconnell Road
Derrylin

Enniskillen

Northern Ireland

BT92 9DS






Accountants
Grant Thornton Advisors (NI) LLP
Chartered Accountants

12 - 15 Donegall Square West

Belfast

BT1 6JH





 
Crust & Crumb Properties Ltd
 

Contents



Page
Accountants' Report
1
Statement of Financial Position
2
Statement of Changes in Equity
3
Notes to the Financial Statements
4 - 6


  
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Independent Accountant's Report to the director of the unaudited financial statements of Crust & Crumb Properties Ltd for the period ended 30 September 2024

In order to assist you fulfil your duties under the Companies Act 2006, we have compiled the financial statements of Crust & Crumb Properties Ltd for the period ended 30 September 2024, which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes to the financial statements, including a summary of significant accounting policies, from the company's accounting records and from information and explanations you have given to us.

The financial statements have been prepared on the basis set out in the notes to the financial statements. 
 
This report is made solely to the directors of Crust & Crumb Properties Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely that we might compile the financial statements that we have been engaged to compile, report to the company's directors that we have done so and state those matters that we have agreed to state to the directors of Crust & Crumb Properties Ltd, as a body, in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Crust & Crumb Properties Ltd and its directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with International Standard on Related Services 4410  (Revised) Compilation Engagements issued by the International Auditing and Assurance Standards Board  (the ‘IAASB’’) and have complied with the ethical guidance laid down by the IESBA Code and Chartered  Accountants Ireland relating to members undertaking the compilation of financial statements. 

You have approved the financial statements for the period ended 30 September 2024 and you have acknowledged on the Statement of Financial Position as at 30 September 2024 your duty to ensure that Crust & Crumb Properties Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view in accordance with the Companies Act 2006. You consider that Crust & Crumb Properties Ltd is exempt from the statutory audit requirement for the period ended 30 September 2024.

We have not been instructed to carry out an audit or review the financial statements of Crust & Crumb Properties Ltd. 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. 




  


Grant Thornton Advisors (NI) LLP

Chartered Accountants
12 - 15 Donegall Square West
Belfast
BT1 6JH







Date:   13 June 2025
Page 1

 
Crust & Crumb Properties Ltd
Registered number:NI702208

Statement of Financial Position
As at 30 September 2024

2024
Note
£

Fixed assets
  

Tangible assets
 5 
-

  
-

Current assets
  

Debtors: amounts falling due within one year
 6 
1

  
1

Total assets less current liabilities
  
 
 
1

  

Net assets
  
1


Capital and reserves
  

Called up share capital 
 7 
1

  
1


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 June 2025.




Mark McCaffrey
Director

The notes on pages 4 to 6 form part of these financial statements.

Page 2

 
Crust & Crumb Properties Ltd
 

Statement of Changes in Equity
For the period ended 30 September 2024


Called up share capital
Total equity

£
£

Shares issued during the period
1
1


At 30 September 2024
1
1

The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
Crust & Crumb Properties Ltd
 
 
Notes to the Financial Statements
For the period ended 30 September 2024

1.


General information

Crust & Crumb Properties Ltd is a private company limited by shares and incorporated in Northern Ireland. The registered office is 78 Ballyconnell Road, Derrylin, Enniskillen, Northern Ireland, BT92 9DS.
The company was incorporated on 22nd September 2023 and did not trade during the period.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The financial statements are presented in Sterling (£).
The following principal accounting policies have been applied:

 
2.2

Going concern

The director has assessed that there are adequate resources to meet the ongoing costs of the business for a minimum of 12 months from the date of signing the financial statements. For this reason the financial statements have been prepared on a going concern basis which presumes the realisation of assets and liabilities in the normal course of business.

  
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Land is not depreciated. 

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
Crust & Crumb Properties Ltd
 
 
Notes to the Financial Statements
For the period ended 30 September 2024

3.


Judgments in applying accounting policies and key sources of estimation uncertainty

Estimates and judgements are required when applying accounting policies. These are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
The company makes estimates and assumptions concerning the future, which can involve a high degree of judgement or complexity. The resulting accounting estimates will, by definition, seldom equal the related actual results.
In the director's opinion, there are no significant judgements, estimates and assumptions made about the recognition of assets, liabilities, incomes and expenses.


4.


Employees




The average monthly number of employees, including directors, during the period was 1.


5.


Tangible fixed assets





Land

£



Cost or valuation


Additions
282,143


Transfer
(282,143)



At 30 September 2024

-






Net book value



At 30 September 2024
-


6.


Debtors

2024
£


Other debtors
1

1


Page 5

 
Crust & Crumb Properties Ltd
 
 
Notes to the Financial Statements
For the period ended 30 September 2024

7.


Share capital

2024
£
Allotted, called up and fully paid


1 Ordinary share of £1.00
1


On incorporation the company issued 1 Ordinary share with a nominal value of £1.00.


8.


Related party transactions

During the period a company related by virtue of common control advanced funds of £285,086 to Crust & Crumb Properties Ltd. The balance was subsequently repaid by a company which is also related by virtue of common control. The balance owed to related parties at the balance sheet date was £Nil.

Page 6