Company Registration No. 06131301 (England and Wales)
CROCODILE TRADING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2025
30 September 2025
PAGES FOR FILING WITH REGISTRAR
PM+M Solutions for Business LLP
Chartered Accountants
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
CROCODILE TRADING LIMITED
COMPANY INFORMATION
Director
Mr N Harrison
Company number
06131301
Registered office
44 Common Lane
Culcheth
Warrington
Cheshire
WA3 4HA
Accountants
PM+M Solutions for Business LLP
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
CROCODILE TRADING LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
CROCODILE TRADING LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
682
1,331
Current assets
Stocks
108,662
133,591
Debtors
4
14,515
12,164
Cash at bank and in hand
111,779
100,558
234,956
246,313
Creditors: amounts falling due within one year
5
(53,661)
(64,787)
Net current assets
181,295
181,526
Total assets less current liabilities
181,977
182,857
Provisions for liabilities
(171)
(333)
Net assets
181,806
182,524
Capital and reserves
Called up share capital
199
199
Profit and loss reserves
181,607
182,325
Total equity
181,806
182,524

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

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

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.

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

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

The financial statements were approved and signed by the director and authorised for issue on 14 January 2026
Mr N Harrison
Director
Company registration number 06131301 (England and Wales)
CROCODILE TRADING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Crocodile Trading Limited is a private company limited by shares incorporated in England and Wales. The registered office is 44 Common Lane, Culcheth, Warrington, Cheshire, WA3 4HA.

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

1.2
Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

1.3
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:

Plant and equipment
25% on reducing balance
Website
33% on cost
1.4
Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

1.5
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

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.

CROCODILE TRADING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
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.
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
2
2
3
Tangible fixed assets
Plant and equipment
Website
Total
£
£
£
Cost
At 1 October 2024 and 30 September 2025
12,519
6,500
19,019
Depreciation and impairment
At 1 October 2024
11,610
6,078
17,688
Depreciation charged in the year
227
422
649
At 30 September 2025
11,837
6,500
18,337
Carrying amount
At 30 September 2025
682
-
0
682
At 30 September 2024
909
422
1,331
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
14,515
12,164
CROCODILE TRADING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
630
375
Taxation and social security
28,493
27,838
Other creditors
24,538
36,574
53,661
64,787
6
Operating lease commitments
As lessee

The company has future operating lease commitments of £9,585 (202 4 - £18,104).

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