Croftz Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 12403407

		31 December 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		62		724
Investments	5		1,000		1,000

			1,062		1,724
CURRENT ASSETS
Debtors	6	341,893		276,301
Cash at bank and in hand		825		77,521

		342,718		353,822
Creditors: Amounts Falling Due Within One Year	7	(56,780 )		(22,692 )

NET CURRENT ASSETS (LIABILITIES)			285,938		331,130

TOTAL ASSETS LESS CURRENT LIABILITIES			287,000		332,854

Creditors: Amounts Falling Due After More Than One Year	8		(44,846 )		(33,329 )

NET ASSETS			242,154		299,525

CAPITAL AND RESERVES
Called up share capital	9		213		212
Share premium account			486,692		486,692
Income Statement			(244,751 )		(187,379 )

SHAREHOLDERS' FUNDS			242,154		299,525

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Croftz Limited

Statement of Financial Position (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Amit Kumar Sahni

Director

18/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Croftz Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12403407 . The registered office is Ground Floor 31 Kentish Town Road, Camden Town, London, NW1 8NL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33.33% Straight Line Method

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	3,369

As at 31 December 2025	3,369

Depreciation
As at 1 January 2025	2,645
Provided during the period	662

As at 31 December 2025	3,307

...CONTINUED

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Croftz Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	62

As at 1 January 2025	724

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 January 2025	1,000

As at 31 December 2025	1,000

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	1,000

As at 1 January 2025	1,000

6. Debtors

	31 December 2025	31 December 2024
	£	£
Due within one year
Trade debtors	31,460	1,139
Amounts owed by group undertakings	298,545	259,690
Other debtors	11,888	15,472

	341,893	276,301

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Trade creditors	26,097	2,500
Bank loans and overdrafts	5,556	5,093
Other creditors	25,127	15,099

	56,780	22,692

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Croftz Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025	31 December 2024
	£	£
Bank loans	19,908	25,926
Other creditors	24,938	7,403

	44,846	33,329

9. Share Capital

	31 December 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	213	212

During the year, 12,658 Ordinary shares of £0.0001 per share with an aggregate nominal value of £1.27 were allotted, issued and fully paid.

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Amit Sahni	-	120	-	-	120

The above loan is unsecured, interest free and repayable on demand.

11. Related Party Transactions

Cognoss Holding Limited

Croftz Limited owns 100% of Cognoss Holding Limited, a company based in Malta

As at balance sheet date, Croftz Limited owed £298,545.14 from Cognoss Holding Limited.

Nyraco Consultancy Servcies Limited

Amit Sahni is the director of Nyraco Consultancy Servcies Limited.

As at balance sheet date, Croftz Limited owed £24,938.19 to Nyraco Consultancy Servcies Limited.

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