CRESCENDO SYSTEMS LIMITED

Registered Number: 04944050 CRESCENDO SYSTEMS LIMITED
Statement of Financial Position
As at 30 September 2025

	2025		2024
	£	£	£	£
Fixed assets		-		509
Current assets	483,202		578,930
Prepayments and accrued income	20,292		20,392
Creditors: amount falling due within one year	(278,603)		(287,996)
Net current assets		224,891		311,326
Total assets less current liabilities		224,891		311,835
Provisions for liabilities		(1,460)		(1,595)
Accruals and deferred income		(134,227)		(156,030)
Net assets		89,204		154,210


Capital and reserves		89,204		154,210

NOTES TO THE ACCOUNTS

General Information

CRESCENDO SYSTEMS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04944050, registration address 2 DURRELL WAY, SHEPPERTON ENGLAND, TW17 8HR.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Deferred taxation

Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	33% Straight Line
Computer Equipment	33% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Total
	£	£	£
At 01 October 2024	2,868	14,903	17,771
Additions	-	-	-
Disposals	-	-	-
At 30 September 2025	2,868	14,903	17,771
Depreciation
At 01 October 2024	2,763	14,499	17,262
Charge for year	105	404	509
On disposals	-	-	-
At 30 September 2025	2,868	14,903	17,771
Net book values
Closing balance as at 30 September 2025	-	-	-
Opening balance as at 01 October 2024	105	404	509

3.	Average number of employees Average number of employees during the year was 7 (2024 : 7).

For the 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.

Directors' responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 09 June 2026 and were signed on its behalf by:

--------------------------------
John Richard BENDALL
Director

Registered Number: 04944050
England and Wales
Unaudited Financial Statements

for the year ended 30 September 2025
for
CRESCENDO SYSTEMS LIMITED