CROWN CREST ENTERPRISES PLC

Registered number

01484446

Report and Accounts

31 March 2025

CROWN CREST ENTERPRISES PLC

Company Information

Directors

Sakil Rashid Tayub

Abdul Rashid Tayub

Secretary

Abdul Rashid Tayub

Auditors

Smith Hannah Limited

50 Wodgate

Leicetser

LE3 5GF

Registered office

50 Woodgate

Leicester

LE3 5GF

Registered number

01484446

CROWN CREST ENTERPRISES PLC
Registered number:		01484446
Directors' Report

The directors present their report and accounts for the year ended 31 March 2025.

	Sakil Rashid Tayub
	Abdul Rashid Tayub

Statement of Disclosure of information to auditors

The directors of the company who held office at the date of approval of this annual report confirm that:
●	so far as they are aware, there is no relevant audit information of which the company's auditors are unaware; and
●	they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.


Directors
The directors who held office during the year were as follows: Mr Sakil Rashid Tayub Mr Abdul Rashid Tayub


This report was approved by the board on 8 August 2025 and signed on its behalf.





S R Tayub
Director

CROWN CREST ENTERPRISES PLC
Statement of Directors' Responsibilities

The directors are responsible for preparing the report and financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:
●	select suitable accounting policies and then apply them consistently;
●	make judgements and estimates that are reasonable and prudent;
●	prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

CROWN CREST ENTERPRISES PLC
Independent auditor's report
to the members of CROWN CREST ENTERPRISES PLC

Opinion

We have audited the financial statements of CROWN CREST ENTERPRISES PLC for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and notes to the accounts, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
In our opinion the financial statements:
●	give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its loss for the year then ended;
●	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
●	have been prepared in accordance with the requirements of the Companies Act 2006.


Basis of opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, in the circumstances set out below, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In accordance with the exemption provided by FRC's Ethical Standard - Provisions Available for Audits of Small Entities, we have prepared and submitted the company’s returns to the tax authorities and assisted with the preparation of the financial statements.

Conclusions relating to going concern
We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:
●	the directors' use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or
●	the directors have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the company’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
●	the information given in the directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
●	the directors’ report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
●	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
●	the financial statements are not in agreement with the accounting records and returns; or
●	certain disclosures of directors’ remuneration specified by law are not made; or
●	we have not received all the information and explanations we require for our audit; or
●	the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.

Responsibilities of directors
As explained more fully in the directors’ responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.


Use of Our Report
This report is made solely to the company's members, as a body, in accordance with the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.



M I Umar
(Senior Statutory Auditor)
for and on behalf of
Smith Hannah Limited
Accountants and Statutory Auditors
8 August 2025

CROWN CREST ENTERPRISES PLC
Profit and Loss Account
for the year ended 31 March 2025


	2025		2024
£		£
Administrative expenses	(6,750)		(5,057)

Operating loss	(6,750)		(5,057)

Group company debt wriiten off	-		5,492
(Loss)/profit before taxation	(6,750)		435


(Loss)/profit for the financial year	(6,750)		435

CROWN CREST ENTERPRISES PLC
Registered number:		01484446
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets			-			-
Tangible assets			-			-
Investments
			-			-

Current assets
Stocks		-			-
Debtors	3	-			1,350
Investments held as current assets		-			-
Cash at bank and in hand		-			-
		-			1,350

Creditors: amounts falling due within one year		-			-

Net current assets			-			1,350

Total assets less current liabilities			-			1,350

Creditors: amounts falling due after more than one year			(5,400)			-

Provisions for liabilities			-			-


Net (liabilities)/assets			(5,400)			1,350

Capital and reserves
Called up share capital			2,933,756			2,933,756
Profit and loss account			(2,939,156)			(2,932,406)

Shareholders' funds			(5,400)			1,350





S R Tayub
Director
Approved by the board on 8 August 2025

CROWN CREST ENTERPRISES PLC
Statement of Changes in Equity
for the year ended 31 March 2025

Share		Profit		Total
capital		and loss
account
£		£		£

At 1 April 2023	2,933,756		(2,932,841)		915

Profit for the financial year			435		435


At 31 March 2024	2,933,756		(2,932,406)		1,350



At 1 April 2024	2,933,756		(2,932,406)		1,350



At 31 March 2025	2,933,756		(2,939,156)		(5,400)

CROWN CREST ENTERPRISES PLC
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The financial statements are prepared under the historical cost conversion and in accordance with the FRS102 Section 1A Small Entities - The Financial Reporting Stadndard applicable in the UK and Republic of Ireland and the Companies Act 2006.

	Taxation
	Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	1		1

3	Debtors	2025		2024
£			£
	Due within one year
	Other debtors	-		1,350

	Due after more than one year
		-		-


4	FRC Ethical Standard - Provision Available for Small Entities

	In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

6	Ultimate Parent Undertaking and Controlling Party
	The company's parent undertaking is Crown Crest (Holdings) plc, a company incorporated in England. The registered address is 50 Woodgate, Leicester, LE3 5GF.

5	General information

	Crown Crest (Holdings) Plc is a company, limited by shares, incorporated in England & Wales, registered number 01484446. The registered office 50 Woodgate, Leicester, LE3 5GF.