Company No: 15175689 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2025		31.03.2024
		£		£
Fixed assets
Investments	3	110		110
		110		110
Current assets
Debtors	4	2		2
		2		2
Creditors: amounts falling due within one year	5	( 110)		( 110)
Net current liabilities		(108)		(108)
Total assets less current liabilities		2		2
Net assets		2		2
Capital and reserves
Called-up share capital	6	2		2
Total shareholders' funds		2		2

For the financial year ending 31 March 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 financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of CRFT Holdings Limited (registered number: 15175689) were approved and authorised for issue by the Board of Directors on 01 October 2025. They were signed on its behalf by:

M Croft Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

CRFT Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 34 Parkstone Heights, Poole, BH14 0QF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	Year ended 31.03.2025		Period from 29.09.2023 to 31.03.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Fixed asset investments

Investments in subsidiaries

	31.03.2025
	£
Cost
At 01 April 2024	110
At 31 March 2025	110
Carrying value at 31 March 2025	110
Carrying value at 31 March 2024	110

Investments in shares

Name of entity	Registered office	Principal activity	Class of shares	Ownership 31.03.2025	Held
CRFT Productions Limited	34 Parkstone Heights, Poole, England, BH14 0QF	Video production company	Ordinary	100.00%	Direct
CRFT Properties Limited	34 Parkstone Heights, Poole, England, BH14 0QF	Property holding company	Ordinary	100.00%	Direct

4. Debtors

	31.03.2025		31.03.2024
	£		£
Other debtors	2		2

5. Creditors: amounts falling due within one year

	31.03.2025		31.03.2024
	£		£
Amounts owed to Group undertakings	110		110

6. Called-up share capital

	31.03.2025		31.03.2024
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2