Crows Events & Attractions Limited 31/03/2025 iXBRL

Company registration number: 12527697

Crows Events & Attractions Limited

Unaudited filleted abridged financial statements

31 March 2025

Crows Events & Attractions Limited

Contents

Abridged statement of financial position

Notes to the financial statements

Crows Events & Attractions Limited

Abridged statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	1,134,386		878,692
		_______		_______
			1,134,386		878,692

Current assets
Debtors		59,502		87,834
Cash at bank and in hand		5		220
		_______		_______
		59,507		88,054
Creditors: amounts falling due
within one year		( 199,785)		( 129,656)
		_______		_______
Net current liabilities			( 140,278)		( 41,602)
			_______		_______
Total assets less current liabilities			994,108		837,090

Creditors: amounts falling due
after more than one year			( 663,649)		( 444,074)
			_______		_______
Net assets			330,459		393,016
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			330,457		393,014
			_______		_______
Shareholders funds			330,459		393,016
			_______		_______

For the 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of financial position for the current year ending 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 23 December 2025 , and are signed on behalf of the board by:

E Crow

Director

Company registration number: 12527697

Crows Events & Attractions Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 2 Fairfields, High Street, Northallerton, North Yorkshire, DL7 8DJ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	Not depreciated
Plant and machinery	-	2 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets


		£
	Cost
	At 1 April 2024	921,368
	Additions	277,008
		_______
	At 31 March 2025	1,198,376
		_______
	Depreciation
	At 1 April 2024	42,676
	Charge for the year	21,314
		_______
	At 31 March 2025	63,990
		_______
	Carrying amount
	At 31 March 2025	1,134,386
		_______
	At 31 March 2024	878,692
		_______

6. Directors advances, credits and guarantees

There were no directors advances, credits or guarantees in the year.