1 October 2024 false Taxfiler 2024.6 12200976business:PrivateLimitedCompanyLtd2024-10-012025-09-30 122009762024-09-30 122009762024-10-012025-09-30 12200976business:AuditExemptWithAccountantsReport2024-10-012025-09-30 12200976business:FilletedAccounts2024-10-012025-09-30 122009762025-09-30 12200976business:Director12024-10-012025-09-30 12200976business:RegisteredOffice2024-10-012025-09-30 122009762024-09-30 12200976core:WithinOneYear2025-09-30 12200976core:WithinOneYear2024-09-30 12200976core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 12200976core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 12200976core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 12200976core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 12200976core:PreviouslyStatedAmount2025-09-30 12200976core:PreviouslyStatedAmount2024-09-30 12200976business:SmallEntities2024-10-012025-09-30 12200976countries:EnglandWales2024-10-012025-09-30 12200976core:FurnitureFittings2024-10-012025-09-30 12200976core:ComputerEquipment2024-10-012025-09-30 12200976core:Goodwill2024-09-30 12200976core:Goodwill2025-09-30 12200976core:Goodwill2024-10-012025-09-30 12200976core:FurnitureFittings2024-09-30 12200976core:ComputerEquipment2024-09-30 12200976core:FurnitureFittings2025-09-30 12200976core:ComputerEquipment2025-09-30 12200976business:OrdinaryShareClass12024-10-012025-09-30 12200976business:OrdinaryShareClass12023-10-012024-09-30 122009762023-10-012024-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 12200976 (England and Wales)
Croll & Co Management Ltd Filleted accounts for the year ended 30 September 2025
Croll & Co Management Ltd Filleted accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Croll & Co Management Ltd Company Information for the year ended 30 September 2025
Director
Chenelle Marie Croll
Company Number
12200976 (England and Wales)
Registered Office
33 De Bohun Avenue London N14 4PU
Accountants
YP Finance Hawthorne House 17A Hawthorne Drive Leicester Leicestershire LE5 6DL
- 3 -
Croll & Co Management Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
4,400 
5,500 
Current assets
Debtors
6
26,501 
37,304 
Cash at bank and in hand
27,011 
26,998 
53,512 
64,302 
Creditors: amounts falling due within one year
7
(35,586)
(27,622)
Net current assets
17,926 
36,680 
Net assets
22,326 
42,180 
Capital and reserves
Called up share capital
8
1 
1 
Profit and loss account
22,325 
42,179 
Shareholders' funds
22,326 
42,180 
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 August 2026 and were signed on its behalf by
Chenelle Marie Croll Director Company Registration No. 12200976
- 4 -
Croll & Co Management Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Croll & Co Management Ltd is a private company, limited by shares, registered in England and Wales, registration number 12200976. The registered office is 33 De Bohun Avenue, London, N14 4PU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% straight line
Computer equipment
33.33% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
- 5 -
Croll & Co Management Ltd Notes to the Accounts for the year ended 30 September 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2024
11,000 
At 30 September 2025
11,000 
Amortisation
At 1 October 2024
5,500 
Charge for the year
1,100 
At 30 September 2025
6,600 
Net book value
At 30 September 2025
4,400 
At 30 September 2024
5,500 
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2024
18,908 
3,436 
22,344 
At 30 September 2025
18,908 
3,436 
22,344 
Depreciation
At 1 October 2024
18,908 
3,436 
22,344 
At 30 September 2025
18,908 
3,436 
22,344 
Net book value
At 30 September 2025
- 
- 
- 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
26,501 
28,386 
Other debtors
- 
8,918 
26,501 
37,304 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
433 
3,608 
Trade creditors
32,088 
22,895 
Taxes and social security
1,946 
- 
Accruals
1,119 
1,119 
35,586 
27,622 
- 6 -
Croll & Co Management Ltd Notes to the Accounts for the year ended 30 September 2025
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 7 -