Crunch Mode Computer Consultants Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02463965 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 APRIL 2026 TO 21 SEPTEMBER 2026

FOR

CRUNCH MODE COMPUTER CONSULTANTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr I Sugunasingha

Ms S J Rashbrook

SECRETARY:

Mr Picton Howell

REGISTERED OFFICE:

Cassingray

Hillier Road,

Guildford

Surrey

GU1 2JQ

REGISTERED NUMBER:

02463965 (England and Wales)

ACCOUNTANTS:

Acuity Professional Partnership LLP

Unit 2.02 High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

FIXED ASSETS

Tangible assets

4

-

4,739

Investments

5

-

241,052

-

245,791

CURRENT ASSETS

Debtors

6

832,165

386,327

Cash at bank and in hand

-

269,798

832,165

656,125

CREDITORS

Amounts falling due within one year

7

-

83,885

NET CURRENT ASSETS

832,165

572,240

TOTAL ASSETS LESS CURRENT
LIABILITIES

832,165

818,031

CAPITAL AND RESERVES

Called up share capital

9

100

Special reserve

-

33,725

Retained earnings

832,065

784,206

SHAREHOLDERS' FUNDS

832,165

818,031

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 21 September 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 21 September 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2026 and were signed on its behalf by:

Mr I Sugunasingha - Director

1.	STATUTORY INFORMATION

Crunch Mode Computer Consultants 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.

SIGNIFICANT JUDGEMENTS AND ESTIMATES

In preparing the financial statements, the directors are required to make estimates and judgments about the carrying amounts of assets and liabilities. The estimates and assumptions are reviewed on an ongoing basis and are based on historical experience and other factors that are considered by the directors to be relevant. Revision to accounting estimates are recognised in the period in which the estimate is revised.

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.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

INVESTMENT PROPERTY

Investment properties are revalued on the basis of market value provided by the director of the company as on 31 March 2026.

In accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006, the provision for deferred tax on gain has been recognized on revaluing freehold investment properties to their market value.

FINANCIAL INSTRUMENTS

'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognized in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognized amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortized cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortized.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies that are classified as debt, are initially recognized at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payment discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortized.

Debt instruments are subsequently carried at amortized cost, using the effective interest rate method.

TAXATION

Taxation for the period 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

OTHER FIXED ASSET INVESTMENTS

Other fixed asset investments has been shown at market value as given by the director of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2026 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 April 2026

84,855

43,591

128,446

Disposals

(84,855

)

-

(84,855

)

At 21 September 2026

-

43,591

DEPRECIATION

At 1 April 2026

80,116

43,591

123,707

Eliminated on disposal

(80,116

)

-

(80,116

)

At 21 September 2026

-

43,591

NET BOOK VALUE

At 21 September 2026

-

At 31 March 2026

4,739

-

4,739

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2026

241,052

Disposals

(241,052

)

At 21 September 2026

-

NET BOOK VALUE

At 21 September 2026

-

At 31 March 2026

241,052

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

£

Other debtors

832,165

386,327

Subsequent to the commencement of the liquidation, the company's bank balance has been transferred to the liquidator's designated account. At the financial statement date, funds under the control of the liquidator amounted to £832,165.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

£

Taxation and social security

-

83,684

Other creditors

-

201

-

83,885

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

£

Bank loan is secured over freehold property and carries interest which has been charged to P&L account.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

value:

£

10,000

Ordinary Share

1p

100