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Credit Reporting Agency Limited

Annual Report and Financial Statements
Year Ended 31 March 2025

Registration number: 03719598

 

Credit Reporting Agency Limited

Contents

Company Information

1

Strategic Report

2

Directors' Report

3 to 4

Statement of Directors' Responsibilities

5

Independent Auditor's Report

6 to 9

Profit and Loss Account

10

Balance Sheet

11

Statement of Changes in Equity

12

Notes to the Financial Statements

13 to 23

 

Credit Reporting Agency Limited

Company Information

Directors

C J Stamp

A N Harland

P Anderson-Riley

S Twyford

Registered office

20-21 Lemon Street
Truro
Cornwall
TR1 2LS

Auditors

PKF Francis Clark
Statutory AuditorLowin House
Tregolls Road
Truro
Cornwall
TR1 2NA

 

Credit Reporting Agency Limited

Strategic Report for the Year Ended 31 March 2025

The directors present their strategic report for the year ended 31 March 2025.

Principal activity

The principal activity of the company is that of credit report analysis and financial intermediation.

Fair review of the business

The Directors are pleased to announce a profit before tax for the year of £8.717m (2024 - £7.832m).
The group has continued to perform well, despite a continued uncertain economic climate. Revenue continued to grow at 13% year on year, with pre-tax profits growing at 11%.

The group has continued to build our internal capability to respond to customer needs, completing the re-platforming and rebranding of the website in this financial year, delivering the expected significant customer-facing improvements on time and within budget.

We remain positive that the company is exploring and investing in the right areas to continue to grow product offerings for the benefit of our growing customer base.

Principal risks and uncertainties

The Group is exposed to a number of risks and uncertainties, with the principal risks assessed by the Directors being the following:

Information Security and Technology – the Group has a dependence upon IT systems and security. Disruption to security, performance, availability or integrity of these systems would potentially impact our reputation with our customers, suppliers and other business stakeholders.

Compliance – the Group must remain compliant with FCA regulations, PCI DSS and IUK GDPR across applicable activities. These regulatory bodies, regular review and change policies and procedures, therefore future reviews represent uncertainty to the business and the way it operates.

Negative changes in the economy continue to adversely impact the demand for the Group’s services.

The Group has in place a number of policies, processes and procedures in order to proactively manage these risks, which include continued investment in IT security and infrastructure; maintenance of business continuity plans ; robust and reliable compliance-focused processes and oversight; and a consistent focus on product development, customer service and delivery.

Approved and authorised by the Board on 10 November 2025 and signed on its behalf by:
 

.........................................
C J Stamp
Director

 

Credit Reporting Agency Limited

Directors' Report for the Year Ended 31 March 2025

The directors present their report and the financial statements for the year ended 31 March 2025.

Directors of the company

The directors who held office during the year were as follows:

R D Catlin (ceased 2 October 2024)

C J Stamp

A N Harland

S Twyford (appointed 1 August 2024)

The following director was appointed after the year end:

P Anderson-Riley (appointed 1 June 2025)

Financial instruments

Objectives and policies

The principal financial instruments held by the Company comprise of trade creditors

The main purpose of these instruments is to raise funds for the Company operations. The Directors believe that the Company is dealing pro-actively with the risks and uncertainties that it faces.

Price risk, credit risk, liquidity risk and cash flow risk

The Company manages its exposure to key risks as follows:

Liquidity risk
The Company manages this particular risk through a process of producing detailed forecasts on an annual basis and assessing performance against this. Sufficient cash is retained in the business in order to meet its obligations, particularly with regards to payments on bank and vendor loans, as and when they fall due.

Price risk
The Company operates a set monthly fee for its services, and as such is not exposed to price risk.

Credit risk
The Company has no significant concentration of credit risk, with its exposure being spread across a number of customers.

Operational risk
The Directors are aware of the continual changes in laws and regulations and the associated compliance costs and plan ahead accordingly.

Disclosure of information to the auditors

Each director has taken steps that they ought to have taken as a director in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information. The directors confirm that there is no relevant information that they know of and of which they know the auditors are unaware.

 

Credit Reporting Agency Limited

Directors' Report for the Year Ended 31 March 2025

Approved and authorised by the Board on 10 November 2025 and signed on its behalf by:
 

.........................................
C J Stamp
Director

 

Credit Reporting Agency Limited

Statement of Directors' Responsibilities

The directors acknowledge their responsibilities for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

state whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

 

Credit Reporting Agency Limited

Independent Auditor's Report to the Members of Credit Reporting Agency Limited

Opinion

We have audited the financial statements of Credit Reporting Agency Limited (the 'company') for the year ended 31 March 2025, which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit for the year then ended;

have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

 

Credit Reporting Agency Limited

Independent Auditor's Report to the Members of Credit Reporting Agency Limited

Opinion on other matter prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report and the Directors' Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

the financial statements are not in agreement with the accounting records and returns; or

certain disclosures of directors' remuneration specified by law are not made; or

we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page 5, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor Responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

 

Credit Reporting Agency Limited

Independent Auditor's Report to the Members of Credit Reporting Agency Limited

The objectives of our audit, in respect to fraud, are: to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses; and to respond appropriately to fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the company and management.

We obtained an understanding of the legal and regulatory frameworks that are applicable to the Company at the planning stage of the audit. Firstly, the Company is subject to laws and regulations that directly affect the financial statements including financial reporting legislation (including related company legislation) and taxation legislation and we assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items. Secondly, the Company is subject to other laws and regulations where the consequences of non-compliance could have a material effect on amounts or disclosures in the financial statements, for instance through the imposition of fines or litigation or the loss of the company’s licence to operate. In making this assessment we determined that the most significant elements of legislation include, employment laws and regulations, health and safety legislation FCA regulations and GDPR.

Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Our procedures involved the following:

• Enquiries of management regarding their knowledge of any non compliance with laws and regulations that could affect the financial statements. As part of these enquiries we also discussed
with management whether there have been any known instances, allegations or suspicions of fraud.

• Corroborating management representations through a review of board minutes and supporting documentation including any matters reportable under health and safety legislation for the attention of the Directors.

• Considering the filings made at Companies House, and any omissions thereon.

• Reviewing publicly available filings with the FCA including considering matters that are subject to FCA action, of which there was none identified.

• Completion of disclosure checklists to identify areas of non compliance.

We also evaluated the risk of fraud through management override including that arising from management’s incentives. The key risks we identified were with regards to the cut off of recognition of income or through management bias in selecting accounting estimates. In response to the identified risk, as part of our audit work we:

• Used data analytics to test journal entries throughout the year, for appropriateness;

• Undertook a proof in total of the revenue recognised in the financial statements to the revenue systems used by the company.

• Reviewed estimates and judgements made in the accounts for any indication of bias and challenged assumptions used by management in making the estimates.

 

Credit Reporting Agency Limited

Independent Auditor's Report to the Members of Credit Reporting Agency Limited

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements. The risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate omissions, collusion, forgery, misrepresentations, or the override of internal controls. We are also less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

......................................
Nicola Cornish BSc BFP FCA CTA (Senior Statutory Auditor)
PKF Francis Clark, Statutory Auditor

Lowin House
Tregolls Road
Truro
Cornwall
TR1 2NA

24 November 2025

 

Credit Reporting Agency Limited

Profit and Loss Account

Year Ended 31 March 2025

Note

2025
£

2024
£

Turnover

3

29,932,401

26,428,839

Cost of sales

 

(17,017,573)

(15,104,358)

Gross profit

 

12,914,828

11,324,481

Administrative expenses

 

(4,321,275)

(3,552,873)

Operating profit

4

8,593,553

7,771,608

Other interest receivable and similar income

8

123,347

60,442

Profit before tax

 

8,716,900

7,832,050

Tax on profit

9

(2,236,150)

(1,959,138)

Profit for the financial year

 

6,480,750

5,872,912

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

 

Credit Reporting Agency Limited

Balance Sheet

31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

11

3,803,805

3,928,126

Current assets

 

Debtors

12

4,861,422

2,137,270

Cash at bank and in hand

 

7,027,494

5,265,353

 

11,888,916

7,402,623

Creditors: Amounts falling due within one year

14

(5,190,943)

(4,334,471)

Net current assets

 

6,697,973

3,068,152

Total assets less current liabilities

 

10,501,778

6,996,278

Provisions for liabilities

16

(297,182)

(309,432)

Net assets

 

10,204,596

6,686,846

Capital and reserves

 

Called up share capital

100

100

Profit and loss account

10,204,496

6,686,746

Shareholders' funds

 

10,204,596

6,686,846

Approved and authorised by the Board on 10 November 2025 and signed on its behalf by:
 

.........................................
C J Stamp
Director

Company Registration Number: 03719598

 

Credit Reporting Agency Limited

Statement of Changes in Equity

Year Ended 31 March 2025

Share capital
£

Profit and loss account
£

Total
£

At 1 April 2024

100

6,686,746

6,686,846

Profit for the year

-

6,480,750

6,480,750

Dividends

-

(2,963,000)

(2,963,000)

At 31 March 2025

100

10,204,496

10,204,596


 

Share capital
£

Profit and loss account
£

Total
£

At 1 April 2023

100

5,027,656

5,027,756

Profit for the year

-

5,872,912

5,872,912

Dividends

-

(4,213,822)

(4,213,822)

At 31 March 2024

100

6,686,746

6,686,846

 

Credit Reporting Agency Limited

Notes to the Financial Statements

Year Ended 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
20-21 Lemon Street
Truro
Cornwall
TR1 2LS

These financial statements were authorised for issue by the Board on 10 November 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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' and the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in pounds sterling which is the functional currency of the company.

Monetary amounts in these financial statements are rounded to the nearest pound.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Exemptions for qualifying entities under FRS102

FRS102 allows a qualifying entity certain disclosure exemptions. The company has therefore taken advantage of the following exemptions:

• From preparing a statement of cash flows, on the basis that it is a qualifying entity and the consolidated financial statements of Credit Reporting Agency (Holdco) Limited include the cash flows of this company.

 

Credit Reporting Agency Limited

Notes to the Financial Statements

Year Ended 31 March 2025

Going concern

At the balance sheet date the company has net current assets of £6,697,973 (2024 - £3,068,152), and net assets of £10,204,596 (2024 - £6,686,846).

The company funds its day to day operations through managing its cash facilities, which at the balance sheet date stand at £7m (2024 - £5.3m. The company has been profitable throughout the year to 31 March 2025 and post year end.

After making enquiries the Directors have a reasonable expectation for the foreseeable future and therefore the company continue to adopt the going concern basis in the preparation of its financial statements.

Revenue recognition

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and over sales taxes. The following criteria must also be met before turnover is recognised:

• The amount of revenue can be measured reliably
• It is probable that the company will receive the consideration due under the contract
• The stage of completion of the contract at the end of the reporting period can be measured reliably,
and
• The costs incurred and the costs to complete the contract can be measured reliably

Finance income and costs policy

Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method.

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated debt capital.

All borrowing costs are recognised in the Statement of Income and Retained Earnings in the period in which they are incurred.

Tax

Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Credit Reporting Agency Limited

Notes to the Financial Statements

Year Ended 31 March 2025

Deferred tax is recognised on all timing differences at the balance sheet date unless indicated below. Timing differences are differences between taxable profits and the results as stated in the profit and loss account and other comprehensive income. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

Credit Reporting Agency Limited

Notes to the Financial Statements

Year Ended 31 March 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Freehold property

20 years straight line

Fixtures and fittings

5 years straight line

Motor vehicles

3 years straight line

Plant and machinery

2-3 years straight line

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Domain name

15 years straight line

Investments

Investments in subsidiaries are recognised at cost less accumulated impairment.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

 

Credit Reporting Agency Limited

Notes to the Financial Statements

Year Ended 31 March 2025

3

Turnover

The analysis of the company's Turnover for the year from continuing operations is as follows:

2025
£

2024
£

Rendering of services

29,932,401

26,428,839

The analysis of the company's Turnover for the year by market is as follows:

2025
£

2024
£

UK

29,932,401

26,428,839

4

Operating profit

Arrived at after charging/(crediting)

2025
£

2024
£

Depreciation expense

337,462

285,530

Profit on disposal of property, plant and equipment

(33,705)

(74,545)

5

Staff costs

The aggregate payroll costs (including directors' remuneration) were as follows:

2025
£

2024
£

Wages and salaries

3,112,644

2,442,729

Social security costs

350,169

277,632

Pension costs, defined contribution scheme

155,775

74,802

Other employee expense

13,536

14,094

3,632,124

2,809,257

The average number of persons employed by the company (including directors) during the year, analysed by category was as follows:

2025
No.

2024
No.

Sales, marketing and distribution

60

48

60

48

 

Credit Reporting Agency Limited

Notes to the Financial Statements

Year Ended 31 March 2025

6

Directors' remuneration

The directors' remuneration for the year was as follows:

2025
£

2024
£

Remuneration

607,007

627,116

Contributions paid to money purchase schemes

47,770

16,000

654,777

643,116

In respect of the highest paid director:

2025
£

2024
£

Remuneration

237,208

285,992

Company contributions to money purchase pension schemes

40,873

-

7

Auditor's remuneration

2025
£

2024
£

Audit of the financial statements

20,000

13,200


 

8

Other interest receivable and similar income

2025
£

2024
£

Interest income on bank deposits

120,733

60,442

Other finance income

2,614

-

123,347

60,442

 

Credit Reporting Agency Limited

Notes to the Financial Statements

Year Ended 31 March 2025

9

Taxation

Tax charged/(credited) in the profit and loss account

2025
£

2024
£

Current taxation

UK corporation tax

2,213,573

1,732,410

UK corporation tax adjustment to prior periods

34,827

-

2,248,400

1,732,410

Deferred taxation

Arising from origination and reversal of timing differences

(12,250)

226,728

Tax expense in the income statement

2,236,150

1,959,138

 

Credit Reporting Agency Limited

Notes to the Financial Statements

Year Ended 31 March 2025

10

Intangible assets

Internally generated software development costs
 £

Total
£

Cost or valuation

At 1 April 2024

105,000

105,000

At 31 March 2025

105,000

105,000

Amortisation

At 1 April 2024

105,000

105,000

At 31 March 2025

105,000

105,000

Carrying amount

At 31 March 2025

-

-

At 31 March 2024

-

-

 

Credit Reporting Agency Limited

Notes to the Financial Statements

Year Ended 31 March 2025

11

Tangible assets

Land and buildings
£

Furniture, fittings and equipment
 £

Motor vehicles
 £

Plant and machinery
£

Total
£

Cost or valuation

At 1 April 2024

3,501,669

228,459

299,254

222,745

4,252,127

Additions

3,600

23,384

195,699

30,077

252,760

Disposals

-

-

(153,635)

-

(153,635)

At 31 March 2025

3,505,269

251,843

341,318

252,822

4,351,252

Depreciation

At 1 April 2024

79,389

34,584

112,918

97,110

324,001

Charge for the year

106,497

47,640

101,765

81,560

337,462

Eliminated on disposal

-

-

(114,016)

-

(114,016)

At 31 March 2025

185,886

82,224

100,667

178,670

547,447

Carrying amount

At 31 March 2025

3,319,383

169,619

240,651

74,152

3,803,805

At 31 March 2024

3,422,280

193,875

186,336

125,635

3,928,126

Included within the net book value of land and buildings above is £3,319,383 (2024 - £3,422,280) in respect of freehold land and buildings.
 

12

Debtors

Note

2025
£

2024
£

Amounts owed by related parties

4,079,512

1,290,832

Other debtors

 

-

389

Prepayments

 

781,910

846,049

 

4,861,422

2,137,270

13

Cash and cash equivalents

2025
£

2024
£

Cash at bank

7,027,494

5,265,353

 

Credit Reporting Agency Limited

Notes to the Financial Statements

Year Ended 31 March 2025

14

Creditors

Note

2025
£

2024
£

Due within one year

 

Loans and borrowings

15

-

2,756

Trade creditors

 

1,348,442

1,388,251

Social security and other taxes

 

1,092,493

843,730

Outstanding defined contribution pension costs

 

26,593

3,778

Other creditors

 

407,709

283,263

Accruals

 

1,116,851

1,070,949

Corporation tax

9

1,198,855

741,744

 

5,190,943

4,334,471

15

Loans and borrowings

Current loans and borrowings

2025
£

2024
£

Hire purchase contracts

-

2,756

16

Provisions for liabilities

Deferred tax
£

Total
£

At 1 April 2024

309,432

309,432

Increase (decrease) in existing provisions

(12,250)

(12,250)

At 31 March 2025

297,182

297,182

17

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100

       
 

Credit Reporting Agency Limited

Notes to the Financial Statements

Year Ended 31 March 2025

18

Pension and other schemes

Defined contribution pension scheme

The company operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £155,775 (2024 - £74,802).

Contributions totalling £26,593 (2024 - £3,778) were payable to the scheme at the end of the year and are included in creditors.

19

Parent and ultimate parent undertaking

The company's immediate parent is Credit Reporting Agency (Bidco) Limited, incorporated in England and Wales.

 The most senior parent entity producing publicly available financial statements is Credit Reporting Agency (Holdco) Limited. These financial statements are available upon request from Companies House, Crown Way, Cardiff, CF14 3UZ