2 01/02/2024 31/01/2025 2025-01-31 false false false false false false false true false false true false false false false false true false No description of principal activities is disclosed 2024-02-01 Sage Accounts Production 24.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 06478634 2024-02-01 2025-01-31 06478634 2025-01-31 06478634 2024-01-31 06478634 2023-02-01 2024-01-31 06478634 2024-01-31 06478634 2023-01-31 06478634 core:PlantMachinery 2024-02-01 2025-01-31 06478634 bus:Director1 2024-02-01 2025-01-31 06478634 core:LandBuildings core:OwnedOrFreeholdAssets 2024-01-31 06478634 core:PlantMachinery 2024-01-31 06478634 core:PlantMachinery 2025-01-31 06478634 core:WithinOneYear 2025-01-31 06478634 core:WithinOneYear 2024-01-31 06478634 core:LandBuildings core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 06478634 core:ShareCapital 2025-01-31 06478634 core:ShareCapital 2024-01-31 06478634 core:RetainedEarningsAccumulatedLosses 2025-01-31 06478634 core:RetainedEarningsAccumulatedLosses 2024-01-31 06478634 core:LandBuildings core:OwnedOrFreeholdAssets 2024-01-31 06478634 core:PlantMachinery 2024-01-31 06478634 bus:SmallEntities 2024-02-01 2025-01-31 06478634 bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 06478634 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 06478634 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 06478634 bus:FullAccounts 2024-02-01 2025-01-31
Company registration number: 06478634
Crowkeld Limited
Trading as Crowkeld Limited
Unaudited filleted financial statements
31 January 2025
Crowkeld Limited
Contents
Statement of financial position
Notes to the financial statements
Crowkeld Limited
Statement of financial position
31 January 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 46,701 151,447
_______ _______
46,701 151,447
Current assets
Stocks 12,289 2,836
Debtors 6 354 413
Cash at bank and in hand 4,853 10,990
_______ _______
17,496 14,239
Creditors: amounts falling due
within one year 7 ( 133,059) ( 233,440)
_______ _______
Net current liabilities ( 115,563) ( 219,201)
_______ _______
Total assets less current liabilities ( 68,862) ( 67,754)
_______ _______
Net liabilities ( 68,862) ( 67,754)
_______ _______
Capital and reserves
Called up share capital 4 4
Profit and loss account ( 68,866) ( 67,758)
_______ _______
Shareholders deficit ( 68,862) ( 67,754)
_______ _______
For the year ending 31 January 2025 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 11 September 2025 , and are signed on behalf of the board by:
Mrs Nina Baptiste
Director
Company registration number: 06478634
Crowkeld Limited
Notes to the financial statements
Year ended 31 January 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Bay Horse Barn, Ravens View, Ellers Road, Sutton-in-Craven, BD20 7LY.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The directors have given assurances that they will continue to support the company financially and will not demand repayment of their loan accounts in the foreseeable future. They therefore consider that despite the net liability position, the company is still a going concern.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.Revenue from the provision of services is recognised in the period in which the services are provided when all of the following conditions are satisfied; the amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the entity; the stage of completion of the transaction at the end of the reporting period can be measured reliably and the costs incurred and costs to complete the transaction can be measured reliably.
Taxation
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings.
Tangible assets
Tangible assets are initially recorded at cost and subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Financial instruments
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 4 ).
5. Tangible assets
Freehold property Plant and machinery Total
£ £ £
Cost
At 1 February 2024 89,179 112,372 201,551
Disposals ( 89,179) - ( 89,179)
_______ _______ _______
At 31 January 2025 - 112,372 112,372
_______ _______ _______
Depreciation
At 1 February 2024 - 50,103 50,103
Charge for the year - 15,568 15,568
_______ _______ _______
At 31 January 2025 - 65,671 65,671
_______ _______ _______
Carrying amount
At 31 January 2025 - 46,701 46,701
_______ _______ _______
At 31 January 2024 89,179 62,269 151,448
_______ _______ _______
6. Debtors
2025 2024
£ £
Trade debtors 77 317
Other debtors 277 96
_______ _______
354 413
_______ _______
7. Creditors: amounts falling due within one year
2025 2024
£ £
Social security and other taxes - 1,235
Other creditors 133,059 232,205
_______ _______
133,059 233,440
_______ _______