REGISTERED NUMBER: 09309169 (England and Wales)

CROWN & ANCHOR (EASTBOURNE) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

Ms H Lane

SECRETARY:

Miss B Baccino

REGISTERED OFFICE:

4 Cornfield Terrace

Eastbourne

East Sussex

BN21 4NN

REGISTERED NUMBER:

09309169 (England and Wales)

ACCOUNTANTS:

Marsh Accounting Limited

Chartered Accountants

4 Cornfield Terrace

Eastbourne

East Sussex

BN21 4NN

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 & Anchor (Eastbourne) Ltd for the year ended 31 March 2025 which comprise the Income Statement, 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 & Anchor (Eastbourne) Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Crown & Anchor (Eastbourne) Ltd and state those matters that we have agreed to state to the director of Crown & Anchor (Eastbourne) Ltd 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 & Anchor (Eastbourne) Ltd and its director for our work or for this report.

It is your duty to ensure that Crown & Anchor (Eastbourne) Ltd 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 loss of Crown & Anchor (Eastbourne) Ltd. You consider that Crown & Anchor (Eastbourne) Ltd 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 & Anchor (Eastbourne) Ltd. 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.

Marsh Accounting Limited

Chartered Accountants

4 Cornfield Terrace

Eastbourne

East Sussex

BN21 4NN

Date: .............................................

FIXED ASSETS

Tangible assets

5

83,868

93,573

CURRENT ASSETS

Stocks

36,287

27,368

Debtors

6

106,789

92,366

Cash at bank and in hand

32,783

40,548

175,859

160,282

CREDITORS

Amounts falling due within one year

7

247,211

209,736

NET CURRENT LIABILITIES

(71,352

)

(49,454

)

TOTAL ASSETS LESS CURRENT LIABILITIES

12,516

44,119

CREDITORS

Amounts falling due after more than one year

8

(2,700

)

(18,900

)

PROVISIONS FOR LIABILITIES

(21,513

)

(24,060

)

NET (LIABILITIES)/ASSETS

(11,697

)

1,159

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(11,797

)

1,059

SHAREHOLDERS' FUNDS

(11,697

)

1,159

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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 December 2025 and were signed by:

Ms H Lane - Director

1.	STATUTORY INFORMATION

Crown & Anchor (Eastbourne) Ltd 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.	STATEMENT OF COMPLIANCE

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. Crown & Anchor (Eastbourne) Ltd is a limited company incorporated in England. The addresses of its registered office and principal place of business are disclosed in the company information.

The financial statements are presented in Sterling, which is also the functional currency of the Company.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods provided in

the normal course of business, and is shown net of VAT and other sales related taxes.

Tangible fixed assets

Fixed assets are stated at cost less accumulated depreciation.

Plant and machinery

- 15% on reducing balance

Fixtures and fittings

- 15% on reducing balance

At each reporting date fixed assets are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit

Stocks

Stock is valued at the lower of cost and net realisable value. Cost is determined on an average cost basis. Net realisable value represents estimated sales price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

When stocks are sold, the carrying amount of these stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

Taxation

Taxation represents the sum of the tax currently payable and deferred tax.

The company's liability to tax is calculated using the tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of the assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period to which the liability is settled or the asset realised, based on tax rates and laws that have been enacted or substantively enacted by the end of the reporting period.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 62 (2024 - 49 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2024

72,215

128,281

200,496

Additions

5,927

-

5,927

At 31 March 2025

78,142

128,281

206,423

DEPRECIATION

At 1 April 2024

31,233

75,690

106,923

Charge for year

7,495

8,137

15,632

At 31 March 2025

38,728

83,827

122,555

NET BOOK VALUE

At 31 March 2025

39,414

44,454

83,868

At 31 March 2024

40,982

52,591

93,573

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

180

25

Other debtors

106,609

92,341

106,789

92,366

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

16,200

16,200

Trade creditors

87,019

103,142

Taxation and social security

133,102

79,292

Other creditors

10,890

11,102

247,211

209,736

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,700

18,900

9.	RELATED PARTY DISCLOSURES

Included within other debtors is an amount of £70,718 (2024 - £68,804) owed by Ms H Lane, Director and shareholder of the company. Interest of £1,973 (2024 - £1,297) has been charged on this loan in accordance with HM Revenue and Customs beneficial loan rates. The loan is repayable on demand.