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Registered number: 11500637
CRABTREE VILLAGE LIMITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 MARCH 2026
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CRABTREE VILLAGE LIMITED
REGISTERED NUMBER: 11500637
BALANCE SHEET
AS AT 31 MARCH 2026
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Net current assets/(liabilities)
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Total assets less current liabilities
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Creditors: amounts falling due after more than one year
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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 July 2026.
The notes on pages 2 to 5 form part of these financial statements.
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CRABTREE VILLAGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
Crabtree Village Limited is a private company, limited by shares and registered in England and Wales. Its registered office is 6 York Street, London W1U 6QD.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
The director has reviewed the 12 month forecast of the company and has received confirmation of continued financial support from the parent and other group companies. This information gives the director a reasonable expectation that the company will continue in operational existence for the foreseeable future hence the accounts should be prepared on a going concern basis.
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
∙the amount of revenue can be measured reliably;
∙it is probable that the Company will receive the consideration due under the contract;
∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and
∙the costs incurred and the costs to complete the contract can be measured reliably.
Interest income is recognised in profit or loss using the effective interest method.
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
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CRABTREE VILLAGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
2.Accounting policies (continued)
The property, previously an investment property, is subject to development and as such is stated at cost plus developments costs incurred to date and valued at the lower of cost and net realisable value at the year end date with any difference being taken to the profit and loss account.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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The average monthly number of employees, including directors, during the year was 1 (2025 - 1).
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CRABTREE VILLAGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
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The development property (previously an investment property) is stated at the lower of cost and net realisable value. The net realisable value was arrived at by the director based on estimated market value less selling costs.
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Prepayments and accrued income
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Cash and cash equivalents
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CRABTREE VILLAGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
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Creditors: Amounts falling due within one year
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Other taxation and social security
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Accruals and deferred income
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Creditors: Amounts falling due after more than one year
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Amounts owed to group undertakings
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Related party transactions
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At the year end the company owed £4,720,406 (2025: £4,210,799) to companies under common control.
During the year the company was refunded asset management fees of £16,420 (2025: charged £16,420) by a company under common control.
The company's immediate parent company is Manuka Developers Private Limited, incorporated in Singapore.
The smallest group for which consolidated financial statements are drawn up is headed by Shoden Developers Private Limited, the parent company of Manuka Developers Private Limited whose registered office is 514 Dalamal Towers, FPJ Marg, Nariman Point, Mumbai - 400021, India.
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The auditors' report on the financial statements for the year ended 31 March 2026 was unqualified.
The audit report was signed on 21 July 2026 by Pers Aswani (Senior statutory auditor) on behalf of Pers & Co London LLP.
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