REGISTERED NUMBER: 10402122 (England and Wales)

Crofts Holdings Limited

Unaudited Financial Statements for the Year Ended 31 October 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr N Holdcroft

SECRETARY:

Mrs S C H Holdcroft

REGISTERED OFFICE:

Suite H, Kennet House

Office Village

River Way

Uckfield

East Sussex

TN22 1SL

REGISTERED NUMBER:

10402122 (England and Wales)

ACCOUNTANTS:

Swindells LLP

Chartered Accountants

Atlantic House

8 Bell Lane

Bellbrook Industrial Estate

Uckfield

East Sussex

TN22 1QL

FIXED ASSETS

Investments

4

2,370

2,370

Investment property

5

425,420

425,420

427,790

427,790

CURRENT ASSETS

Cash at bank

5,665

3,552

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6

427,995

414,964

NET CURRENT LIABILITIES

(422,330

)

(411,412

)

TOTAL ASSETS LESS CURRENT LIABILITIES

5,460

16,378

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

7

2,538

19,508

NET ASSETS/(LIABILITIES)

2,922

(3,130

)

CAPITAL AND RESERVES

Called up share capital

9

10

10

Retained earnings

2,912

(3,140

)

SHAREHOLDERS' FUNDS

2,922

(3,130

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 24 July 2026 and were signed by:

Mr N Holdcroft - Director

1.	STATUTORY INFORMATION

Crofts Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover represents rent receivable. The company is not registered for VAT.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Fixed asset investments

Investments in other participating interests are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Going concern

The director has assessed whether the going concern basis of preparation continues to be appropriate, based on whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern.

At the time of approving the financial statements the director believes that all appropriate measures have been or will be taken to ensure that the company will be able to continue its operations for at least the next twelve months and thus conclude that the going concern basis remains appropriate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Interest

in other

participating

interests

£

COST

At 1 November 2024

and 31 October 2025

2,370

NET BOOK VALUE

At 31 October 2025

2,370

At 31 October 2024

2,370

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

and 31 October 2025

425,420

NET BOOK VALUE

At 31 October 2025

425,420

At 31 October 2024

425,420

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

11,623

6,275

Other creditors

416,372

408,689

427,995

414,964

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,538

19,508

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

14,161

25,783

The bank loan is secured by way of a fixed charge over the property to which it relates.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10

Ordinary

£1

10

10

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year, Crofts Holdings Limited made advances and credits to the director of £7,400 (2024 - £nil) and received repayments of £419,287 (2024 - £nil). At the balance sheet date, the company owed the director £411,887 (2024 - £nil). This loan is unsecured, interest free and repayable on demand.

11.	RELATED PARTY DISCLOSURES

During the period, Crofts Holdings Limited received loans from companies under common control totalling £15,000 (2024 - £10,000). Crofts Holdings Limited made repayments to these companies totalling £419,287 (2024 - £nil). At the balance sheet date, Crofts Holdings Limited owed the companies £nil (2024 - £404,287). These loans are unsecured, interest free and repayable on demand.