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CRAIG SPECIALIST SERVICES LTD

Registered Number
03546961
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

CRAIG SPECIALIST SERVICES LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | Craig Paul Harris
| Mark Stephen Heath

Company Secretary | Jack William Ronald Harris

Registered Address | Unit D Altham Industrial Estate
| Metcalf Drive
| Accrington
| BB5 5TU

Registered Number | 03546961 (England and Wales)

CRAIG SPECIALIST SERVICES LTD
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 303,133 |  |  |  | 236,681
|  |  |  | 303,133 |  |  |  | 236,681
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 22,000 |  |  |  | 65,000 |  |
Debtors | 5 | 480,395 |  |  |  | 603,265 |  |
Cash at bank and on hand |  | 682,674 |  |  |  | 165,966 |  |
|  | 1,185,069 |  |  |  | 834,231 |  |
Creditors amounts falling due within one year | 6 | (406,334) |  |  |  | (330,105) |  |
Net current assets (liabilities) |  |  |  | 778,735 |  |  |  | 504,126
Total assets less current liabilities |  |  |  | 1,081,868 |  |  |  | 740,807
Creditors amounts falling due after one year | 7 |  |  | (91,653) |  |  |  | (93,929)
Provisions for liabilities | 10 |  |  | (68,228) |  |  |  | (58,571)
Net assets |  |  |  | 921,987 |  |  |  | 588,307
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 105 |  |  |  | 100
Profit and loss account |  |  |  | 921,882 |  |  |  | 588,207
Shareholders' funds |  |  |  | 921,987 |  |  |  | 588,307

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 4 December 2025, and are signed on its behalf by:
Craig Paul Harris Director Registered Company No. 03546961

CRAIG SPECIALIST SERVICES LTD
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 4
| Plant and machinery | 25 |  | -
| Fixtures and fittings | 25 |  | -
| Vehicles | 25 |  | -
| Office Equipment | 25 |  | -

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 18 |  | 12

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 April 24 | 713,091
| Additions | 139,492
| At 31 March 25 | 852,583
| Depreciation and impairment
| At 01 April 24 | 476,410
| Charge for year | 73,040
| At 31 March 25 | 549,450
| Net book value
| At 31 March 25 | 303,133
| At 31 March 24 | 236,681

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 12,000 |  | 30,000
| Other stocks | 10,000 |  | 35,000
| Total | 22,000 |  | 65,000

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 347,267 |  | 515,104
| Amounts owed by associates and joint ventures / participating interests | 119,972 |  | 74,409
| Other debtors | 7,946 |  | 7,833
| Prepayments and accrued income | 5,210 |  | 5,919
| Total | 480,395 |  | 603,265

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 166,725 |  | 93,013
| Bank borrowings and overdrafts | 3,716 |  | 13,008
| Taxation and social security | 194,739 |  | 164,290
| Finance lease and HP contracts | 32,622 |  | 54,107
| Other creditors | 5,281 |  | 2,313
| Accrued liabilities and deferred income | 3,251 |  | 3,374
| Total | 406,334 |  | 330,105

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 5,282 |  | 11,300
| Other creditors | 86,371 |  | 82,629
| Total | 91,653 |  | 93,929

| Other creditors consists of Finance Lease and HP contracts only.

8. | Secured creditors
--- | ---
| Bank Loans are secured by the way of a fixed and floating charge over the assets of the business. Finance Lease and HP contracts are secured against the relevant assets.

9. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 118,994 |  | 136,736

10. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 68,228 |  | 58,571
| Total | 68,228 |  | 58,571

11. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Craig Paul, Harris | 74,409 |  | 45,563 |  | 0 |  | 119,972
|  | 74,409 |  | 45,563 |  | 0 |  | 119,972

| The above loan is provided interest free and repayable on demand.