REGISTERED NUMBER: 02463965 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CRUNCH MODE COMPUTER CONSULTANTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr I Sugunasingha

Ms S J Rashbrook

SECRETARY:

Mr Picton Howell

REGISTERED OFFICE:

Cassingray

Hillier Road,

Guildford

Surrey

GU1 2JQ

REGISTERED NUMBER:

02463965 (England and Wales)

ACCOUNTANTS:

Acuity Professional Partnership LLP

Unit 2.02 High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

FIXED ASSETS

Tangible assets

4

11,360

15,339

Investments

5

7,464

5,085

Investment property

6

750,000

1,784,000

768,824

1,804,424

CURRENT ASSETS

Debtors

7

370,303

25,000

Cash at bank and in hand

94,531

186,328

464,834

211,328

CREDITORS

Amounts falling due within one year

8

54,944

10,397

NET CURRENT ASSETS

409,890

200,931

TOTAL ASSETS LESS CURRENT LIABILITIES

1,178,714

2,005,355

CREDITORS

Amounts falling due after more than one year

9

(199,988

)

(646,588

)

PROVISIONS FOR LIABILITIES

11

(90,173

)

(195,485

)

NET ASSETS

888,553

1,163,282

CAPITAL AND RESERVES

Called up share capital

12

100

100

Special reserve

304,370

820,094

Retained earnings

584,083

343,088

SHAREHOLDERS' FUNDS

888,553

1,163,282

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by:

Mr I Sugunasingha - Director

1.	STATUTORY INFORMATION

Crunch Mode Computer Consultants 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

SIGNIFICANT JUDGEMENTS AND ESTIMATES

In preparing the financial statements, the directors are required to make estimates and judgments about the carrying amounts of assets and liabilities. The estimates and assumptions are reviewed on an ongoing basis and are based on historical experience and other factors that are considered by the directors to be relevant. Revision to accounting estimates are recognised in the period in which the estimate is revised.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

INVESTMENT PROPERTY

Investment properties are revalued on the basis of market value provided by the director of the company as on 31 March 2021.

In accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006, the provision for deferred tax on gain has been recognized on revaluing freehold investment properties to their market value.

FINANCIAL INSTRUMENTS

'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognized 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 recognized 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 amortized 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 amortized.

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.

Basic financial liabilities

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

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

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

OTHER FIXED ASSET INVESTMENTS

Other fixed asset investments has been shown at cost as given by the director of the company.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Office

and

Motor

Computer

equipment

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

53,715

11,758

103,620

43,591

212,684

DEPRECIATION

At 1 April 2024

48,567

11,443

93,910

43,425

197,345

Charge for year

1,288

98

2,427

166

3,979

At 31 March 2025

49,855

11,541

96,337

43,591

201,324

NET BOOK VALUE

At 31 March 2025

3,860

217

7,283

-

11,360

At 31 March 2024

5,148

315

9,710

166

15,339

5.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST OR VALUATION

At 1 April 2024

5,085

Revaluations

2,379

At 31 March 2025

7,464

NET BOOK VALUE

At 31 March 2025

7,464

At 31 March 2024

5,085

Cost or valuation at 31 March 2025 is represented by:

Unlisted

investments

£

Valuation in 2024

2,379

Cost

5,085

7,464

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

1,784,000

Disposals

(1,034,000

)

At 31 March 2025

750,000

NET BOOK VALUE

At 31 March 2025

750,000

At 31 March 2024

1,784,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2024

551,000

Cost

199,000

750,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

-

25,000

Other debtors

370,303

-

370,303

25,000

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

375

-

Taxation and social security

51,338

-

Other creditors

3,231

10,397

54,944

10,397

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

199,988

646,588

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Woolwich loan A/c 18

199,988

199,988

Fund Flow Russel & Remortage l

-

446,600

199,988

646,588

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

199,988

646,588

Bank loan is secured over freehold property and carries interest which has been charged to P&L account.

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax Provision

90,173

195,485

Deferred

tax

£

Balance at 1 April 2024

195,485

Provided during year

(105,312

)

Balance at 31 March 2025

90,173

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

NIL

ordinary Share

£1

-

100

(2024 - 100 )

10,000

Ordinary Share

1p

100

-

100

100

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

10,000

Ordinary share

1p

100

-