REGISTERED NUMBER: 09954852 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

CROWN HOME BUYING LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

Ms X X Sun

REGISTERED OFFICE:

1 St. Katharine's Way

London

E1W 1UN

REGISTERED NUMBER:

09954852 (England and Wales)

ACCOUNTANTS:

Johnsons, Chartered Accountants

1-2 Craven Road

Ealing

London

W5 2UA

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Crown Home Buying Limited for the year ended 31 January 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Crown Home Buying Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Crown Home Buying Limited and state those matters that we have agreed to state to the director of Crown Home Buying Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Crown Home Buying Limited and its director for our work or for this report.

It is your duty to ensure that Crown Home Buying Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Crown Home Buying Limited. You consider that Crown Home Buying Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Crown Home Buying Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Johnsons, Chartered Accountants

1-2 Craven Road

Ealing

London

W5 2UA

21 October 2025

FIXED ASSETS

Tangible assets

4

13,272

16,154

CURRENT ASSETS

Debtors

5

1,351,326

1,114,875

Cash at bank

1,440,608

999,469

2,791,934

2,114,344

CREDITORS

Amounts falling due within one year

6

761,279

431,537

NET CURRENT ASSETS

2,030,655

1,682,807

TOTAL ASSETS LESS CURRENT LIABILITIES

2,043,927

1,698,961

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

2,043,926

1,698,960

SHAREHOLDERS' FUNDS

2,043,927

1,698,961

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 October 2025 and were signed by:

Ms X X Sun - Director

1.	STATUTORY INFORMATION

Crown Home Buying Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by the management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the reducing-balance method.

Depreciation is provided on the following basis:

Computer equipment 33.33%

Motor vehicles 20.00%

Fixtures and fittings 20.00%

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

FOREIGN CURRENCIES

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 February 2024

26,103

28,944

55,047

Additions

-

2,165

2,165

At 31 January 2025

26,103

31,109

57,212

DEPRECIATION

At 1 February 2024

20,401

18,492

38,893

Charge for year

1,140

3,907

5,047

At 31 January 2025

21,541

22,399

43,940

NET BOOK VALUE

At 31 January 2025

4,562

8,710

13,272

At 31 January 2024

5,702

10,452

16,154

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

790,714

444,898

Other debtors

550,953

668,982

Deferred tax asset

Accelerated capital allowances

803

351

Prepayments

8,856

644

1,351,326

1,114,875

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

6,461

21,873

Tax

145,851

82,182

Social security and other taxes

6

785

VAT

246,968

109,391

Other creditors

19,813

50,377

Directors' current accounts

69,403

20,627

Accrued expenses

272,777

146,302

761,279

431,537

7.	RELATED PARTY DISCLOSURES

At the balance sheet date, the other debtors include the following balances with related parties:

2025

2024

£

£

Midtown Living Ltd

525,013

522,913

Crown Home Buying and Letting Ltd

0

128,742

The company loaned funds to Midtown Living Ltd and Crown Home Buying and Letting Ltd, which are 100% owned by XX Sun. The balances are repayable on demand and the loans are non-interest bearing.