REGISTERED NUMBER: 12612711 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

CRALOSIMA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C C Dawson

L Dawson

REGISTERED OFFICE:

4th Floor Tuition House

27-37 St George's Road

Wimbledon

London

SW19 4EU

REGISTERED NUMBER:

12612711 (England and Wales)

ACCOUNTANTS:

Hartley Fowler LLP

Chartered Accountants

4th Floor Tuition House

27-37 St George's Road

Wimbledon

London

SW19 4EU

FIXED ASSETS

Investments

4

50

50

Investment property

5

1,196,690

1,150,000

1,196,740

1,150,050

CURRENT ASSETS

Debtors

6

1,091,049

847,552

Cash at bank

276,272

58,827

1,367,321

906,379

CREDITORS

Amounts falling due within one year

7

1,380,896

854,038

NET CURRENT (LIABILITIES)/ASSETS

(13,575

)

52,341

TOTAL ASSETS LESS CURRENT LIABILITIES

1,183,165

1,202,391

CREDITORS

Amounts falling due after more than one year

8

(1,137,510

)

(1,065,183

)

PROVISIONS FOR LIABILITIES

9

(72,345

)

(72,345

)

NET (LIABILITIES)/ASSETS

(26,690

)

64,863

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

10

217,033

217,033

Retained earnings

(243,823

)

(152,270

)

(26,690

)

64,863

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 17 December 2025 and were signed on its behalf by:

C C Dawson - Director

1.	STATUTORY INFORMATION

Cralosima 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in associates

Investments in associates are recognised at costs less impairment.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Fixed asset investments are measure at fair value, with changes in fair value recognised in profit or loss.

Cash at bank is measured at transaction price.

Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit or loss account in other

administrative expenses.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 June 2024

and 31 May 2025

50

NET BOOK VALUE

At 31 May 2025

50

At 31 May 2024

50

The company holds 50% of the share capital in 54 Pont Limited, a company incorporated in England and Wales.

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2024

1,150,000

Additions

46,690

At 31 May 2025

1,196,690

NET BOOK VALUE

At 31 May 2025

1,196,690

At 31 May 2024

1,150,000

Fair value at 31 May 2025 is represented by:

£

Valuation in 2022

289,378

Cost

907,312

1,196,690

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,091,049

847,552

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

1,380,896

854,038

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

1,137,510

1,065,183

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

72,345

72,345

Deferred

tax

£

Balance at 1 June 2024

72,345

Balance at 31 May 2025

72,345

10.

RESERVES

Fair

value

reserve

£

At 1 June 2024

and 31 May 2025

217,033

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company owed a director £8,586 (2024 - nil). The loan bears no interest and has no repayment terms.