REGISTERED NUMBER: 07735270 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CRMC TRADING LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T J Godwin

Dr D Knibb

T Soni

REGISTERED OFFICE:

Norton House, Bird Street

Bird Street

Coventry

CV1 5FX

REGISTERED NUMBER:

07735270 (England and Wales)

AUDITORS:

HB&O Ltd

Chartered Accountants and Statutory Auditors

Seven Stars House

1 Wheler Road

Coventry

CV3 4LB

FIXED ASSETS

Tangible assets

4

6,195

9,662

CURRENT ASSETS

Debtors

28,171

24,968

Cash at bank

1,844

10,320

30,015

35,288

CREDITORS

Amounts falling due within one year

16,961

19,121

NET CURRENT ASSETS

13,054

16,167

TOTAL ASSETS LESS CURRENT LIABILITIES

19,249

25,829

CAPITAL AND RESERVES

Called up share capital

5

100

100

Retained earnings

19,149

25,729

SHAREHOLDERS' FUNDS

19,249

25,829

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 15 December 2025 and were signed on its behalf by:

T Soni - Director

1.	STATUTORY INFORMATION

CRMC Trading Ltd 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.

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.

The accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis as there are no material uncertainties about the company's ability to continue its operations.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with its parent entity as a wholly owned subsidiary within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion, which is assessed on the level of costs incurred as a proportion of total estimated costs, where total costs to complete and the outcome of the contract can be measured reliably. Where the outcome cannot be measured reliably, turnover is recognised only to the extent of recoverable costs incurred.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible assets at rates calculated to write-off the cost over its useful life as follows:

Fixtures, fittings & equipment 3 - 10 years straight line

Financial instruments

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement.

Taxation

Taxation for the year 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Distributions under gift aid

Payments to the company's charitable parent company are recognised in the accounting year only when the company has a legal obligation to make such a distribution at its reporting date. Otherwise, such payments are recognised when paid.

In accordance with FRS 102 such payments are treated as distributions of profit and are recognised in the Statement of Changes in Equity.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

23,952

Additions

1,650

At 31 March 2025

25,602

DEPRECIATION

At 1 April 2024

14,290

Charge for year

5,117

At 31 March 2025

19,407

NET BOOK VALUE

At 31 March 2025

6,195

At 31 March 2024

9,662

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

All ordinary shares rank pari passu with respect to voting rights, the rights to distributions and the repayment of capital.

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Gregg Olner MPhil BA (Hons) FCA (Senior Statutory Auditor)

for and on behalf of HB&O Ltd

7.	ULTIMATE CONTROLLING PARTY

The Coventry Refugee and Migrant Centre, a registered charity number 1090123 (Limited by Guarantee company number 04291931) is regarded by the directors as being the company's ultimate parent company and controlling party.

The Coventry Refugee and Migrant Centre is the largest group financial statements that consolidate this company. These group accounts are available to the public from:-

Norton House

Bird Street

Coventry

CV1 5FX