Company registration number 09955674 (England and Wales)
CROW AND JESTER LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
CROW AND JESTER LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
CROW AND JESTER LIMITED
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 1 -
31 March 2025
31 January 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
4,889
1,990
Current assets
Stocks
185,314
83,489
Debtors
5
18,555
10,060
Cash at bank and in hand
13,949
1,083
217,818
94,632
Creditors: amounts falling due within one year
6
(355,049)
(154,641)
Net current liabilities
(137,231)
(60,009)
Total assets less current liabilities
(132,342)
(58,019)
Creditors: amounts falling due after more than one year
7
(169,790)
(163,814)
Net liabilities
(302,132)
(221,833)
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
(302,232)
(221,933)
Total equity
(302,132)
(221,833)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 5 August 2025
Mr S  Horsley
Director
Company registration number 09955674 (England and Wales)
CROW AND JESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Crow and Jester Limited is a private company limited by shares incorporated in England and Wales. The registered office is Bradbury House, Mission Court, Newport, Gwent, NP20 2DW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

These financial statements are prepared on the going concern basis. The director has a reasonable expectation that the company will continue in operational existence for the foreseeable future.

1.3
Reporting period

These accounts cover a 14-month period due to a change in the company’s reporting date. As a result, they are not directly comparable with the previous year's accounts, which cover a 12-month period.

1.4
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.5
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
20% straight line
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% straight line
Fixtures and fittings
20% straight line
Computers
33% straight line
CROW AND JESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
1
1
CROW AND JESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 4 -
3
Intangible fixed assets
Software
£
Cost
At 1 February 2024 and 31 March 2025
1,500
Amortisation and impairment
At 1 February 2024 and 31 March 2025
1,500
Carrying amount
At 31 March 2025
-
0
At 31 January 2024
-
0
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 February 2024
1,135
851
900
2,886
Additions
-
0
3,786
-
0
3,786
At 31 March 2025
1,135
4,637
900
6,672
Depreciation and impairment
At 1 February 2024
322
99
475
896
Depreciation charged in the period
265
272
350
887
At 31 March 2025
587
371
825
1,783
Carrying amount
At 31 March 2025
548
4,266
75
4,889
At 31 January 2024
813
752
425
1,990
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
10,511
6,199
Other debtors
8,044
3,861
18,555
10,060
CROW AND JESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 5 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
8,217
-
0
Trade creditors
6,779
5,238
Taxation and social security
1,120
1,182
Other creditors
338,933
148,221
355,049
154,641
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
5,976
-
0
Other creditors
163,814
163,814
169,790
163,814
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
9
Related party transactions

Included in other creditors is an amount of £143,814 (2024 - £143,814) owed to International Group Management Limited, a company which owns 25% of the ordinary share capital.

10
Directors' transactions

The director operates a current loan account with the company, which is debited with payments made by the company on behalf of the director and credited with funds introduced and undrawn director's fees. At the period end the amount outstanding to the director was £325,226 (2024 - £144,393); this amount being included in creditors: amounts falling due within one year.

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