CRESCENT COMMUNITY CARE SERVICES LIMITED


Directors	M Kerridge - McColl
	C Pearce


Registered Address	3 Festing Buildings
	Highland Road
	Southsea
	PO4 9BZ


Registered Number	03775053 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		1,463		375
			1,463		375
Current assets
Debtors	5	112,751		117,868
Cash at bank and on hand		70,292		70,108
		183,043		187,976
Creditors amounts falling due within one year	6	(115,989)		(127,667)
Net current assets (liabilities)			67,054		60,309
Total assets less current liabilities			68,517		60,684
Creditors amounts falling due after one year	7		(16,667)		(26,667)
Provisions for liabilities			(278)		(71)
Net assets			51,572		33,946
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			50,572		32,946
Shareholders' funds			51,572		33,946

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 6 November 2025, and are signed on its behalf by:

C Pearce
Director

M Kerridge - McColl
Director

Registered Company No. 03775053

CRESCENT COMMUNITY CARE SERVICES LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Goodwill, being the amount paid in connection with the purchase of the business in 1999, is being amortised over it's useful life of 20 years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	5
	Fixtures and fittings	5
	Office Equipment	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	68		81

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 24	10,000
	At 31 March 25	10,000
	Amortisation and impairment
	At 01 April 24	10,000
	At 31 March 25	10,000
	Net book value
	At 31 March 25	-
	At 31 March 24	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	26,687
	Additions	1,844
	At 31 March 25	28,531
	Depreciation and impairment
	At 01 April 24	26,313
	Charge for year	755
	At 31 March 25	27,069
	Net book value
	At 31 March 25	1,463
	At 31 March 24	375

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	102,167	103,917
Other debtors	675	-
Prepayments and accrued income	9,909	13,951
Total	112,751	117,868

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	5,620	11,055
Bank borrowings and overdrafts	16,010	23,976
Taxation and social security	24,387	15,193
Other creditors	69,972	77,443
Total	115,989	127,667

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	16,667	26,667
Total	16,667	26,667

8.	Related party transactions
	Included in other creditors are amounts owed to the two directors and shareholders of the company - £27,105 (2024 - £29,753)