Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Rupert Crew Limitedfor the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rupert Crew Limited for the year ended 31 March 2025 as set out on pages 3 to 8 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 at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Rupert Crew Limited, as a body, in accordance with the terms of our engagement letter dated 27 August 2024. Our work has been undertaken solely to prepare for your approval the accounts of Rupert Crew Limited and state those matters that we have agreed to state to the Board of Directors of Rupert Crew Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rupert Crew Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Rupert Crew Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Rupert Crew Limited. You consider that Rupert Crew 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 accounts of Rupert Crew 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 accounts.

Edwards and Keeping Limited
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

1 December 2025

Rupert Crew Limited

(Registration number: 00325191)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	330	3,325
Other financial assets	5	199,379	240,214
		199,709	243,539
Current assets
Debtors	6	227	224
Cash at bank and in hand		79,221	65,565
		79,448	65,789
Creditors: Amounts falling due within one year	7	(72,704)	(71,654)
Net current assets/(liabilities)		6,744	(5,865)
Net assets		206,453	237,674
Capital and reserves
Called up share capital	8	100	100
Revaluation reserve		12,999	8,834
Retained earnings		193,354	228,740
Shareholders' funds		206,453	237,674

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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 1 December 2025 and signed on its behalf by:
 

Ms C E G Montgomery
Company secretary and director

Rupert Crew Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
"Southgate"
7 Linden Avenue
Dorchester
Dorset
DT1 1EJ

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Rupert Crew Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2025

Asset class	Depreciation method and rate
Furniture and equipment	20% reducing balance basis
Computer equipment	33% straight line basis
Motor vehicles	25% reducing balance basis

Investments

Investment bonds are measured at fair value by reference to using surrender values for fair value.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Rupert Crew Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2025

Financial instruments

Classification
Financial instruments that are debt instruments are included within debtors and cash at bank and in hand.
Other financial assets includes investment bonds.
Financial liabilities are included under creditors.
 
Recognition and measurement
Financial instruments that are debt instruments are measured at amortised cost.
Investment bonds included within other financial assets are measured at fair value, with fair value being calculated by reference to surrender value.
Financial liabilities are included at amortised cost.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost
At 1 April 2024	24,501	15,570	40,071
Disposals	-	(15,570)	(15,570)
At 31 March 2025	24,501	-	24,501
Depreciation
At 1 April 2024	23,947	12,799	36,746
Charge for the year	224	-	224
Eliminated on disposal	-	(12,799)	(12,799)
At 31 March 2025	24,171	-	24,171
Carrying amount
At 31 March 2025	330	-	330
At 31 March 2024	554	2,771	3,325

Rupert Crew Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2025

5	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £
Non-current financial assets
Valuation
At 1 April 2024	240,214
Fair value adjustments	7,261
Additions	72,568
Disposals	(120,664)
At 31 March 2025	199,379
Carrying amount
At 31 March 2025	199,379
At 31 March 2024	240,214

6

Debtors

Current	2025 £	2024 £
Prepayments	224	224
Other debtors	3	-
	227	224

Rupert Crew Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	425	1,504
Accruals and deferred income	2,836	6,695
Other creditors	69,443	63,455
	72,704	71,654

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

9	Financial instruments

Categorisation of financial instruments

	2025  £	2024  £
Financial assets measured at fair value through profit or loss	199,379	240,214
Financial assets that are debt instruments measured at amortised cost	3	-
	199,382	240,214
Financial liabilities measured at amortised cost	(69,868)	(64,959)