REGISTERED NUMBER: 10892059 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CRESCENT DEVELOPMENTS (YORK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I P J Leedham

P S Spencer

REGISTERED OFFICE:

Field House

Low Crankley

Easingwold

York

YO61 3NY

REGISTERED NUMBER:

10892059 (England and Wales)

ACCOUNTANTS:

Fortus Limited

Business Advisors & Accountants

Equinox House

Clifton Park, Shipton Road

York

Yorkshire

YO30 5PA

CURRENT ASSETS

Stocks

1,851,804

1,781,424

Debtors

4

1,729

387

Cash at bank

14,258

966

1,867,791

1,782,777

CREDITORS

Amounts falling due within one year

5

1,330

1,302

NET CURRENT ASSETS

1,866,461

1,781,475

TOTAL ASSETS LESS CURRENT LIABILITIES

1,866,461

1,781,475

CREDITORS

Amounts falling due after more than one year

6

1,739,900

1,651,900

NET ASSETS

126,561

129,575

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

126,461

129,475

SHAREHOLDERS' FUNDS

126,561

129,575

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

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

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2026 and were signed on its behalf by:

I P J Leedham - Director

1.	STATUTORY INFORMATION

Crescent Developments (York) 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.

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.

These financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

Stocks

Work in progress is valued at the lower of cost and net realisable value and relates to costs incurred in respect of the property development sites held by the company.

Taxation

Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

The total tax adjusted losses available to carry forward are £494,825 (2024: 491,833).

Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown with borrowings in current liabilities.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources and that financing will continue until the next phase of the project. The directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,729

387

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

33

Other creditors

1,330

1,269

1,330

1,302

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

1,739,900

1,651,900

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

.10

100

100

8.	RELATED PARTY DISCLOSURES

Included within creditors due after a year is a balance of £869,950 (2024: £1,651,900) owing to Realmbeck Limited. Realmbeck Limited is controlled by Mr I Leedham who is a director of both companies. Interest is not charged on the outstanding balance.

There is also a balance of £869,950 owing to London Ebor Developments Limited. Mr P Spencer is a director of both companies. Interest is not charged on the outstanding balance.