Company registration number 05475431 (England and Wales)
CROFTON DESIGN SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
CROFTON DESIGN SERVICES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
CROFTON DESIGN SERVICES LIMITED (REGISTERED NUMBER: 05475431)
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
17,726
23,372
Current assets
Debtors
4
17,316
35,056
Cash at bank and in hand
32,225
15,013
49,541
50,069
Creditors: amounts falling due within one year
5
(40,645)
(43,050)
Net current assets
8,896
7,019
Total assets less current liabilities
26,622
30,391
Creditors: amounts falling due after more than one year
6
(17,173)
(22,965)
Provisions for liabilities
(1,683)
(2,419)
Net assets
7,766
5,007
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
7,666
4,907
Total equity
7,766
5,007

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

CROFTON DESIGN SERVICES LIMITED (REGISTERED NUMBER: 05475431)
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 28 November 2025
Mr J W Bale
Director
CROFTON DESIGN SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Crofton Design Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3 Rice Parade Fairway, Petts Wood, Kent, BR5 1EQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Turnover from services are recognised in the period in which the services are provided based on the work performed at pre-agreed rates.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
15% on reducing balance
Plant and equipment
25% on reducing balance
Computers
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

CROFTON DESIGN SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
6
6
3
Tangible fixed assets
Leasehold improvements
Plant and equipment
Computers
Total
£
£
£
£
Cost
At 1 July 2024
39,182
6,295
30,098
75,575
Additions
-
0
771
2,956
3,727
At 30 June 2025
39,182
7,066
33,054
79,302
Depreciation and impairment
At 1 July 2024
28,270
4,517
19,416
52,203
Depreciation charged in the year
1,637
557
7,179
9,373
At 30 June 2025
29,907
5,074
26,595
61,576
Carrying amount
At 30 June 2025
9,275
1,992
6,459
17,726
At 30 June 2024
10,912
1,778
10,682
23,372
CROFTON DESIGN SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
15,036
19,809
Other debtors
2,280
15,247
17,316
35,056
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,001
4,074
Trade creditors
372
313
Taxation and social security
33,202
36,240
Other creditors
2,070
2,423
40,645
43,050
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
17,173
22,965
7
Financial commitments, guarantees and contingent liabilities

As at the balance sheet date, the balance due on the bounce back loan was £22,174 (2024: £27,040).

8
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

The annual rent is subject to a 4% increase every 5 years. The lease will expire in December 2031.

2025
2024
£
£
115,813
151,001
CROFTON DESIGN SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
9
Director's transactions

As at the balance sheet date, there was an overdrawn directors' loan account balance of £104 (2024: £5,517), this balance is included within other debtors.

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