IRIS Accounts Production v25.4.12.37 09071445 Board of Directors 1.7.24 30.6.25 30.6.25 0 0 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09071445 2024-06-30 09071445 2025-06-30 09071445 2024-07-01 2025-06-30 09071445 2023-06-30 09071445 2023-07-01 2024-06-30 09071445 2024-06-30 09071445 ns15:EnglandWales 2024-07-01 2025-06-30 09071445 ns14:PoundSterling 2024-07-01 2025-06-30 09071445 ns10:Director1 2024-07-01 2025-06-30 09071445 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 09071445 ns10:SmallEntities 2024-07-01 2025-06-30 09071445 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 09071445 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 09071445 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 09071445 ns10:FullAccounts 2024-07-01 2025-06-30 09071445 ns5:CurrentFinancialInstruments 2025-06-30 09071445 ns5:CurrentFinancialInstruments 2024-06-30 09071445 ns5:ShareCapital 2025-06-30 09071445 ns5:ShareCapital 2024-06-30 09071445 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 09071445 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 09071445 ns10:RegisteredOffice 2024-07-01 2025-06-30 09071445 ns5:PlantMachinery 2024-06-30 09071445 ns5:PlantMachinery 2024-07-01 2025-06-30 09071445 ns5:PlantMachinery 2025-06-30 09071445 ns5:PlantMachinery 2024-06-30 09071445 ns5:CostValuation 2024-06-30 09071445 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 09071445 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 09071445 ns5:DeferredTaxation 2024-06-30 09071445 ns5:DeferredTaxation 2025-06-30

REGISTERED NUMBER: 09071445 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| CROYDON HOUSE LTD |

| CROYDON HOUSE LTD (REGISTERED NUMBER: 09071445) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Statement of Financial Position | 1 |

| Notes to the Financial Statements | 2 |

| CROYDON HOUSE LTD (REGISTERED NUMBER: 09071445) |

STATEMENT OF FINANCIAL POSITION

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 932 |  | 1,242 |  |

Investments | 5 | 2 |  | 2 |  |

Investment property | 6 | - |  | 120,000 |  |

934 |  | 121,244 |  |

CURRENT ASSETS

Debtors | 7 | 936,144 |  | 924,527 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,477,715 |  | 1,645,833 |  |

NET CURRENT LIABILITIES | (541,571 | ) | (721,306 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (540,637 | ) | (600,062 | ) |

PROVISIONS FOR LIABILITIES | 9 | 233 |  | 310 |  |

NET LIABILITIES | (540,870 | ) | (600,372 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (540,970 | ) | (600,472 | ) |

(540,870 | ) | (600,372 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 30 March 2026 and were signed on its behalf by:

Mr M J Carrozzo - Director

| CROYDON HOUSE LTD (REGISTERED NUMBER: 09071445) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Croydon House Ltd 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: | 09071445

| Registered office: | Wrencote House

| 123 High Street

| Croydon

| CR0 0XJ

| 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.

| The financial statements have been prepared on a going concern basis as the directors are satisfied that the company will have adequate resources to meet its liabilities to third parties as they fall due.

| Preparation of consolidated financial statements

| The financial statements contain information about Croydon House Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Significant judgements and estimates

| In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

| There are significant judgements and estimates involved during the preparation of the financial statement.

| Property, plant and equipment

| Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

| The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

| Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

| Plant and machinery - 25% on reducing balance.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less impairment.

| CROYDON HOUSE LTD (REGISTERED NUMBER: 09071445) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Investment property

| Investment property, which is property held to earn rentals, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure.

| Subsequently it is measured at fair value at the reporting date. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Deferred tax is provided on these gains at the rate expected to apply if the property is sold at the balance sheet date.

| Financial instruments

| The company has provided a cross guarantee to a connected company by virtue of a a fixed and floating charge over the assets of the business.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Cash and cash equivalent

| Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

| Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

3. | EMPLOYEES AND DIRECTORS

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

| CROYDON HOUSE LTD (REGISTERED NUMBER: 09071445) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

4. | PROPERTY, PLANT AND EQUIPMENT

| Plant and

| machinery

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 16,558 |  |

| DEPRECIATION

| At 1 July 2024 | 15,316 |  |

| Charge for year | 310 |  |

| At 30 June 2025 | 15,626 |  |

| NET BOOK VALUE

| At 30 June 2025 | 932 |  |

| At 30 June 2024 | 1,242 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 2 |  |

| NET BOOK VALUE

| At 30 June 2025 | 2 |  |

| At 30 June 2024 | 2 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 July 2024 | 120,000 |  |

| Disposals | (120,000 | ) |

| At 30 June 2025 | - |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | 120,000 |  |

| Fair value at 30 June 2025 is represented by:

£ |

| Investment property was valued on an open market basis on 30 June 2024 by the directors .

| CROYDON HOUSE LTD (REGISTERED NUMBER: 09071445) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 153,121 |  | 143,254 |  |

| Other debtors | 783,023 |  | 781,273 |  |

936,144 |  | 924,527 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 9,540 |  |

| Amounts owed to group undertakings | 1,451,915 |  | 1,632,524 |  |

| Taxation and social security | 22,080 |  | - |  |

| Other creditors | 3,720 |  | 3,769 |  |

1,477,715 |  | 1,645,833 |  |

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Other timing differences | (77 | ) | 310 |  |

| Deferred tax | 310 |  | - |  |

233 |  | 310 |  |

| Deferred |

| tax |

£ |

| Balance at 1 July 2024 | 310 |  |

| Credited to income statement | (77 | ) |

| Balance at 30 June 2025 | 233 |  |

10. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Included in the other debtors due within a year is an amount of £781,223 (2024: £781,273) due from connected companies with common directorship or shareholdings. The loans were interest free and repayable on demand.

| Included in the other creditor due within a year is an amount of £1,920 (2024: £1,970) due to the directors of the company. The loan was interest free and repayable on demand.

11. | FINANCIAL INSTRUMENTS

| The company has provided cross guarantees to connected companies by virtue of fixed and floating charges over the assets of the business.