Company registration number 12509509 (England and Wales)
CROMPTON FAMILY INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
CROMPTON FAMILY INVESTMENTS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
CROMPTON FAMILY INVESTMENTS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
189,996
196,896
Investments
4
7,349,730
10,922,378
7,539,726
11,119,274
Current assets
Debtors
6
4,375,110
2,190,976
Cash at bank and in hand
1,778,772
193,621
6,153,882
2,384,597
Creditors: amounts falling due within one year
7
(1,423,695)
(1,642,222)
Net current assets
4,730,187
742,375
Total assets less current liabilities
12,269,913
11,861,649
Provisions for liabilities
(150,496)
(119,117)
Net assets
12,119,417
11,742,532
Capital and reserves
Called up share capital
8
100
100
Share premium account
10,499,901
10,499,901
Profit and loss reserves
1,619,416
1,242,531
Total equity
12,119,417
11,742,532
CROMPTON FAMILY INVESTMENTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

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

T he 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 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 November 2025 and are signed on its behalf by:
A R Crompton
Director
Company registration number 12509509 (England and Wales)
CROMPTON FAMILY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Crompton Family Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 7 Square Street, Ramsbottom, Bury, BL0 9BE.

1.1
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 a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% per annum straight line
Fixtures and fittings
33% per annum straight line
Computers
33% per annum straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

CROMPTON FAMILY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

CROMPTON FAMILY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
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.

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.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

CROMPTON FAMILY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 6 -
1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

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

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2024 and 31 March 2025
200,966
9,921
210,887
Depreciation and impairment
At 1 April 2024
7,600
6,391
13,991
Depreciation charged in the year
4,019
2,881
6,900
At 31 March 2025
11,619
9,272
20,891
Carrying amount
At 31 March 2025
189,347
649
189,996
At 31 March 2024
193,366
3,530
196,896
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
15,070
515,069
Other investments other than loans
6,669,726
9,598,195
Loans
664,934
809,114
7,349,730
10,922,378

CROMPTON FAMILY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
4
Fixed asset investments
(Continued)
- 7 -
Movements in fixed asset investments
Shares in subsidiaries
Other investments
Loans
Total
£
£
£
£
Cost or valuation
At 1 April 2024
515,069
9,598,195
809,114
10,922,378
Additions
-
3,344,965
-
3,344,965
Valuation changes
-
34,486
-
34,486
Cash movement
-
13,179
(144,180)
(131,001)
Reclassification
(499,999)
-
-
(499,999)
Disposals
-
(6,321,099)
-
(6,321,099)
At 31 March 2025
15,070
6,669,726
664,934
7,349,730
Carrying amount
At 31 March 2025
15,070
6,669,726
664,934
7,349,730
At 31 March 2024
515,069
9,598,195
809,114
10,922,378
5
Subsidiaries

Details of the company's subsidiaries at 31 March 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Indirect
Crompton Investment Property Limited
7 Square Street, Ramsbottom, Bury, BL0 9BE
Ordinary shares
100.00
-
FG Loom Ltd
7 Square Street, Ramsbottom, Bury, BL0 9BE
Ordinary shares
100.00
-
HB (Deansgate) Bolton Limited
7 Square Street, Ramsbottom, Bury, BL0 9BE
Ordinary shares
0
100.00
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
4,341,986
2,173,432
Other debtors
33,124
17,544
4,375,110
2,190,976
CROMPTON FAMILY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
-
0
94,452
Taxation and social security
356
1,378
Other creditors
1,423,339
1,546,392
1,423,695
1,642,222
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
9
Related party transactions

The company has taken advantage of the exemption available in FRS 102 " Related party disclosures" whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary of the group.

10
Directors' transactions

At the balance sheet date the company owed A Crompton £1,415,408 (2024 - £1,540,488). This loan to the company was unsecured, interest free and repayable on demand.

11
Control

The company is controlled by A R Crompton.

2025-03-31 2024-04-01 false false false 05 November 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity A R Crompton S J Crompton 12509509 2024-04-01 2025-03-31 12509509 2025-03-31 12509509 2024-03-31 12509509 core:LandBuildings 2025-03-31 12509509 core:OtherPropertyPlantEquipment 2025-03-31 12509509 core:LandBuildings 2024-03-31 12509509 core:OtherPropertyPlantEquipment 2024-03-31 12509509 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 12509509 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 12509509 core:ShareCapital 2025-03-31 12509509 core:ShareCapital 2024-03-31 12509509 core:SharePremium 2025-03-31 12509509 core:SharePremium 2024-03-31 12509509 core:RetainedEarningsAccumulatedLosses 2025-03-31 12509509 core:RetainedEarningsAccumulatedLosses 2024-03-31 12509509 core:ShareCapitalOrdinaryShareClass1 2025-03-31 12509509 core:ShareCapitalOrdinaryShareClass1 2024-03-31 12509509 bus:Director1 2024-04-01 2025-03-31 12509509 core:LandBuildings core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12509509 core:FurnitureFittings 2024-04-01 2025-03-31 12509509 core:ComputerEquipment 2024-04-01 2025-03-31 12509509 2023-04-01 2024-03-31 12509509 core:LandBuildings 2024-03-31 12509509 core:OtherPropertyPlantEquipment 2024-03-31 12509509 2024-03-31 12509509 core:LandBuildings 2024-04-01 2025-03-31 12509509 core:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 12509509 core:Non-currentFinancialInstruments 2025-03-31 12509509 core:Non-currentFinancialInstruments 2024-03-31 12509509 core:Subsidiary1 2024-04-01 2025-03-31 12509509 core:Subsidiary2 2024-04-01 2025-03-31 12509509 core:Subsidiary3 2024-04-01 2025-03-31 12509509 core:Subsidiary1 1 2024-04-01 2025-03-31 12509509 core:Subsidiary2 2 2024-04-01 2025-03-31 12509509 core:Subsidiary3 3 2024-04-01 2025-03-31 12509509 core:CurrentFinancialInstruments 2024-03-31 12509509 core:WithinOneYear 2025-03-31 12509509 core:WithinOneYear 2024-03-31 12509509 core:CurrentFinancialInstruments 2025-03-31 12509509 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 12509509 bus:OrdinaryShareClass1 2025-03-31 12509509 bus:OrdinaryShareClass1 2024-03-31 12509509 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12509509 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12509509 bus:FRS102 2024-04-01 2025-03-31 12509509 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 12509509 bus:Director2 2024-04-01 2025-03-31 12509509 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP