REGISTERED NUMBER: 08301048 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CROMA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N S Lalli

SECRETARY:

REGISTERED OFFICE:

511 Uppingham Road

Leicester

Leicestershire

LE5 6QB

REGISTERED NUMBER:

08301048 (England and Wales)

ACCOUNTANTS:

Graham Barnes FCA

26 Rectory Lane

Thurcaston

Leicester

Leicestershire

LE7 7JQ

FIXED ASSETS

Tangible assets

4

7,628,189

5,301,434

CURRENT ASSETS

Debtors

5

109,396

94,546

Cash at bank

1,601,753

2,807,872

1,711,149

2,902,418

CREDITORS

Amounts falling due within one year

6

2,055,415

1,911,608

NET CURRENT (LIABILITIES)/ASSETS

(344,266

)

990,810

TOTAL ASSETS LESS CURRENT LIABILITIES

7,283,923

6,292,244

CREDITORS

Amounts falling due after more than one year

7

-

2,016,055

NET ASSETS

7,283,923

4,276,189

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7,283,823

4,276,089

SHAREHOLDERS' FUNDS

7,283,923

4,276,189

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 his 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 22 December 2025 and were signed by:

N S Lalli - Director

1.	STATUTORY INFORMATION

Croma 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.

Tangible fixed assets

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

5,190,595

196,167

5,386,762

Additions

2,308,714

40,797

2,349,511

At 31 March 2025

7,499,309

236,964

7,736,273

DEPRECIATION

At 1 April 2024

-

85,328

85,328

Charge for year

-

22,756

22,756

At 31 March 2025

-

108,084

108,084

NET BOOK VALUE

At 31 March 2025

7,499,309

128,880

7,628,189

At 31 March 2024

5,190,595

110,839

5,301,434

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

109,396

94,546

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

761,141

Payments on account

396,806

212,115

Trade creditors

-

1

Taxation and social security

1,004,939

349,858

Other creditors

653,670

588,493

2,055,415

1,911,608

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

2,016,055