Company registration number 08301251 (England and Wales)
CRESCENT HEAD PROPERTIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
CRESCENT HEAD PROPERTIES LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 5
CRESCENT HEAD PROPERTIES LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
31 July 2025
31 March 2024
Notes
£
£
£
£
Fixed assets
Investment property
4
-
0
290,000
Current assets
Cash at bank and in hand
147,912
29,062
Creditors: amounts falling due within one year
5
(22,915)
(171,203)
Net current assets/(liabilities)
124,997
(142,141)
Total assets less current liabilities
124,997
147,859
Provisions for liabilities
-
0
(25,255)
Net assets
124,997
122,604
Capital and reserves
Called up share capital
6
1
1
Profit and loss reserves
124,996
122,603
Total equity
124,997
122,604

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

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

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.

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

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

The financial statements were approved and signed by the director and authorised for issue on 7 August 2025
Mr B Shah
Director
Company registration number 08301251 (England and Wales)
CRESCENT HEAD PROPERTIES LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 JULY 2025
- 2 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 April 2023
1
34,922
34,923
Year ended 31 March 2024:
Profit and total comprehensive income
-
97,681
97,681
Dividends
-
(10,000)
(10,000)
Balance at 31 March 2024
1
122,603
122,604
Period ended 31 July 2025:
Profit and total comprehensive income
-
2,393
2,393
Balance at 31 July 2025
1
124,996
124,997
CRESCENT HEAD PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Crescent Head Properties Limited is a private company limited by shares incorporated in England and Wales. The registered office is 18 Great Owl Road, Chigwell, Essex, IG7 6AL.

1.1
Reporting period

The financial statements cover a period of 16 months based on the company's start of accounting period on 01 April 2024 to the date of the financial statement prepared as at 31 July2025.

1.2
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, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.3
Turnover

Turnover represents rent receivable and is accounted for in the profit and loss account on a receivable basis.

1.4
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

CRESCENT HEAD PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is 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.

3
Employees

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

2025
2024
Number
Number
Total
1
1
4
Investment property
2025
£
Fair value
At 1 April 2024
290,000
Disposals
(290,000)
At 31 July 2025
-
0

 

CRESCENT HEAD PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
21,715
426
Other creditors
1,200
170,777
22,915
171,203
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1
1
1
1
7
Related party transactions

At the balance sheet date, the loan payable to the director, Mr B Shah, amounted to £Nil (2024: £170,777).

 

The loan is interest-free, unsecured, and repayable on demand.

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