REGISTERED NUMBER: 12570696 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

DAUGHTER OF CROFT LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

2,851

1,422

Investments

5

20,978

50,656

23,829

52,078

CURRENT ASSETS

Cash at bank

21,262

28,344

CREDITORS

Amounts falling due within one year

6

(26,273

)

(35,064

)

NET CURRENT LIABILITIES

(5,011

)

(6,720

)

TOTAL ASSETS LESS CURRENT LIABILITIES

18,818

45,358

PROVISIONS FOR LIABILITIES

(713

)

(270

)

NET ASSETS

18,105

45,088

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

18,095

45,078

18,105

45,088

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 13 November 2025 and were signed on its behalf by:

H A Atkinson - Director

1.	STATUTORY INFORMATION

Daughter of Croft Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12570696

Registered office:

3rd Floor

21 Perrymount Road

Haywards Heath

RH16 3TP

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

3,566

Additions

2,092

At 30 April 2025

5,658

DEPRECIATION

At 1 May 2024

2,144

Charge for year

663

At 30 April 2025

2,807

NET BOOK VALUE

At 30 April 2025

2,851

At 30 April 2024

1,422

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 May 2024

50,656

Additions

24,999

Disposals

(38,608

)

Revaluations

(16,069

)

At 30 April 2025

20,978

NET BOOK VALUE

At 30 April 2025

20,978

At 30 April 2024

50,656

Cost or valuation at 30 April 2025 is represented by:

Other

investments

£

Valuation in 2024

(4,057

)

Valuation in 2025

(16,069

)

Cost

41,104

20,978

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

321

323

Taxation and social security

25,366

33,565

Other creditors

586

1,176

26,273

35,064