Company registration number: SC397889
Annual report and unaudited financial statements
for the year ended 30 April 2026
for
Crovetti Associates Ltd
Pages for filing with the Registrar
Crovetti Associates Ltd
Accountants’ Report to the Director for the preparation of the unaudited financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Crovetti Associates Ltd for the year ended 30 April 2026 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company’s accounting records and from information and explanations you have given us.
This report is made solely to the Director of Crovetti Associates Ltd, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Crovetti Associates Ltd and state those matters that we have agreed to state to them in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Crovetti Associates Ltd and its Director for our work, or for this report.
It is your duty to ensure that Crovetti Associates Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Crovetti Associates Ltd. You consider that Crovetti Associates Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Crovetti Associates Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
NM Advisory Limited
1 Hill Street
Edinburgh
EH2 3JP
United Kingdom
Date: 14 October 2026
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Company registration number: SC397889
Crovetti Associates Ltd
Balance sheet
as at 30 April 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 - 245
- 245
Current assets
Debtors 22,144 18,590
Prepayments and accrued income 1,000 1,000
Cash at bank and in hand 127,801 214,908
150,945 234,498
Creditors: amounts falling due within one year
(48,645) (68,257)
Net current assets 102,300 166,241
Total assets less current liabilities 102,300 166,486
Creditors: Amounts falling due after more than one year
- (1,587)
NET ASSETS 102,300 164,899
Capital and reserves
Called up share capital 1 1
Profit and loss account 102,299 164,898
TOTAL EQUITY 102,300 164,899
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
2
Company registration number: SC397889
Crovetti Associates Ltd
Balance sheet - continued
as at 30 April 2026
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 to the Registrar.
Signed by:
Mr A Crovetti, Director
13 October 2026
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Crovetti Associates Ltd
Notes to the financial statements
for the year ended 30 April 2026
1 Company information
Crovetti Associates Ltd is a private company registered in Scotland. Its registered number is SC397889. The company is limited by shares. Its registered office is 13/3 Queen's Park Avenue, Edinburgh, EH8 7EE.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Computer equipment - 33.3% straight line
Taxation
Taxation for the year comprises current 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.
3 Average number of employees
During the year the average number of employees was 2 (2025 - 1).
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Crovetti Associates Ltd
Notes to the financial statements - continued
for the year ended 30 April 2026
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 May 2025 5,983
At 30 April 2026 5,983
Depreciation
At 1 May 2025 5,738
Charge for year 245
At 30 April 2026 5,983
Net book value
At 30 April 2026 -
At 30 April 2025 245
Cost or valuation at 30 April 2026 is represented by:
Plant and machinery etc.

£
Valuation in 2025 5,983
Cost -
5,983
If Plant & Machinery had not been revalued, it would have been included at the following historical cost:
2026 2025
£ £
Cost 5,983 5,983
Accumulated depreciation 5,738 5,738
5 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025.
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Crovetti Associates Ltd
Notes to the financial statements - continued
for the year ended 30 April 2026
5 Advances, credit and guarantees granted to the director - continued
2026 2025
£ £
Alex Crovetti
Balance outstanding at start of year (27,000) -
Amounts advanced - 16,834
Amounts repaid (16,000) (43,834)
Balance outstanding at end of year (43,000) (27,000)
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