REGISTERED NUMBER: 03399636 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Crestsign Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I R Parker

Mrs G J Parker

Dr C F Parker-Harris

Miss L J Edwards

REGISTERED OFFICE:

7 Forbes Business Centre

Kempson Way

Bury St Edmunds

Suffolk

IP32 7AR

REGISTERED NUMBER:

03399636 (England and Wales)

ACCOUNTANTS:

FWD Accounts Limited

7 Forbes Business Centre

Kempson Way

Bury St Edmunds

Suffolk

IP32 7AR

FIXED ASSETS

Tangible assets

4

4,044,365

3,509,404

Investments

5

835

688

4,045,200

3,510,092

CURRENT ASSETS

Debtors

6

876,275

776,360

Cash at bank

38,060

255,255

914,335

1,031,615

CREDITORS

Amounts falling due within one year

7

389,537

371,951

NET CURRENT ASSETS

524,798

659,664

TOTAL ASSETS LESS CURRENT LIABILITIES

4,569,998

4,169,756

CREDITORS

Amounts falling due after more than one year

8

(1,275,825

)

(1,356,873

)

PROVISIONS FOR LIABILITIES

(270,069

)

(88,071

)

NET ASSETS

3,024,104

2,724,812

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Revaluation reserve

10

1,456,818

1,107,812

Retained earnings

10

1,557,286

1,607,000

SHAREHOLDERS' FUNDS

3,024,104

2,724,812

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

T J Parker - Director

I R Parker - Director

1.	STATUTORY INFORMATION

Crestsign 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.

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 as modified by the revaluation of certain assets.

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.

Computer equipment - 25% on reducing balance

Fixtures & fittings - 25% on reducing balance

Motor vehicles - 25% on reducing balance

Investment properties are included in the accounts at their open market value. Depreciation is not provided for.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 April 2024

3,489,359

95,637

3,584,996

Additions

-

10,499

10,499

Revaluations

531,004

-

531,004

At 31 March 2025

4,020,363

106,136

4,126,499

DEPRECIATION

At 1 April 2024

-

75,592

75,592

Charge for year

-

6,542

6,542

At 31 March 2025

-

82,134

82,134

NET BOOK VALUE

At 31 March 2025

4,020,363

24,002

4,044,365

At 31 March 2024

3,489,359

20,045

3,509,404

Cost or valuation at 31 March 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2008

1,500,508

-

1,500,508

Valuation in 2016

(392,697

)

-

(392,697

)

Valuation in 2025

531,004

-

531,004

Cost

2,381,548

106,136

2,487,684

4,020,363

106,136

4,126,499

Freehold land and buildings were valued on an open market basis on 31 March 2025 by the directors .

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

688

Exchange differences

147

At 31 March 2025

835

NET BOOK VALUE

At 31 March 2025

835

At 31 March 2024

688

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Parker SCI

Registered office: France

Nature of business: Property rental company

%

Class of shares:

holding

Ordinary

100.00

31/12/24

31/12/23

£

£

Aggregate capital and reserves

(477,510

)

(490,230

)

Loss for the year

(9,986

)

(14,110

)

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

36,072

73,573

Amounts owed by participating interests

814,560

678,667

Other debtors

25,643

24,120

876,275

776,360

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

40,000

-

Hire purchase contracts

10,681

7,793

Trade creditors

135,955

98,923

Taxation and social security

16,785

68,657

Other creditors

186,116

196,578

389,537

371,951

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans

1,270,000

1,350,000

Hire purchase contracts

5,825

6,873

1,275,825

1,356,873

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,110,000

1,150,000

9.	SECURED DEBTS

The following secured debts are included within creditors:

31/3/25

31/3/24

£

£

Bank Loans

1,310,000

1,350,000

The company has been provided with loan facilities from Svenska Handelsbanken Ab (Publ). The loans are secured by a fixed charge on the properties, incorporating a floating charge on the company's assets.

10.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 April 2024

1,607,000

1,107,812

2,714,812

Deficit for the year

(9,290

)

(9,290

)

Dividends

(40,424

)

(40,424

)

Revaluation

-

349,006

349,006

At 31 March 2025

1,557,286

1,456,818

3,014,104

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

I R Parker and Mrs G J Parker are partners in Aldersfield Management & Construction, providing management, construction and building services to the company in the amount of £51,684 (2024:£21,158) during the year.

At the end of the year the following was due from/(to) Aldersfield Management & Construction:

Trade creditors £5,582 (2024: £2,198).

12.	ULTIMATE CONTROLLING PARTY

The company is controlled by I R Parker and Mrs G J Parker.