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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Crown Oil Treasury Ltd is a private company limited by shares incorporated in England and Wales. The registered office is The Oil Centre, Prettywood, Bury, Lancashire, BL9 7HY.

The principal activity of the company is to be that of a funding provider.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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 £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

At the time of approving the financial statements, the directors have a reasonable expectation that the truecompany has adequate resources to continue in operational existence for the foreseeable future. The directors consider that the current and forecasted levels of cash will be sufficient to meet the company's liabilities as they fall due. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

In reaching this conclusion, the directors have considered the expected future performance of the company compared to its budgeted performance up to the date of signing the financial statements, the financial position of the company at the balance sheet date, the timing of repayments to related parties, and the expected future cash flows of the company in the 12 months following the date of signing the financial statements.

The directors continually monitor the company's cash reserves, and operate a central treasury function for the group, whereby cash surpluses can be distributed around the group as necessary to meet current cash requirements. The company has little external debt and are able to call upon funds from related parties if required.

Turnover represents interest receivable during the year. Interest receivable is recognised in the Statement of Income and Retaining Earnings on an accruals basis.

The company uses only basic financial instruments, which are initially measured at transaction price including transaction cost.

Financial assets and financial liabilities are subsequently carried at amortised cost using the effective interest rate method.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

The average monthly number of persons (including directors) employed by the company during the year was 4 (2024: 4).

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 July 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.

The company has taken advantage of the exemption in Financial Reporting Standard 102, section 33, and has not disclosed transactions with fellow group undertakings.

During the year the company advanced funds of £1,480,000 (2024: £950,000) and received principal repayments of £nil (2024: £nil) from AMA FIC Limited, a related party by means of common familial control. Interest was charged at an arms length basis totalling £658,443 (2024: £586,460). At the balance sheet date, the company was owed £8,661,556 (2024: £7,010,391) by AMA FIC Limited, which comprises the principal and any outstanding interest. The balance is repayable on demand, and has been disclosed in debtors due within one year.

During the year the company advanced funds of £420,291 (2024: £456,883) and received principal repayments of £600,000 (2024: £150,000) from Caspian Assured Limited, a related party by means of common familial control over one entity and significant familial influence in another. Interest was charged at an arms length basis totalling £424,825 (2024: £460,229). At the balance sheet date, the company was owed £6,360,500 (2024: £6,546,826) by Caspian Assured Limited, which comprises the principal and any outstanding interest, disclosed in debtors, of which £5,727,174 is secured and due more than one year and less than five years.

During the year the company advanced funds of £nil (2024: £nil) and received principal repayments of £615,385 (2024: £615,385) from General All Purpose Plastics Limited, a related party by means of familial control over one entity and significant familial influence in another. Interest was charged at an arms length basis totalling £54,691 (2024: £107,642). At the balance sheet date, the company was owed £410,256 (2024: £1,025,641) by General All Purpose Plastics Limited, which comprises the principal and any outstanding interest, disclosed in debtors, of which £82,051 is due more than one year.

During the year the company advanced funds of £2,825,000 (2024: £nil) and received principal repayments of £450,000 (2024: £nil) from Crown Oil Property Limited, a related party by means of common familial control. Interest was charged at an arms length basis totalling £168,524 (2024: £58,247). At the balance sheet date, the company was owed £3,181,619 (2024: £764,650) by Crown Oil Property Limited, which comprises the principal and any outstanding interest. The balance is repayable on demand, and has been disclosed in debtors due within one year.

During the year the company advanced funds of £400,000 (2024: £nil) and received principal repayments of £nil (2024: £nil) from Bridgemere Limited, a related party by means of common familial control. Interest was charged at an arms length basis totalling £13,169 (2024: £nil). At the balance sheet date, the company was owed £408,792 (2024: £nil) by Bridgemere Ltd

At the balance sheet date, the company owed £20,033,680 (2024: £17,182,662) to Crown Oil Limited, a fellow group subsidiary. The amount is repayable on demand and is disclosed in creditors due within one year.

The directors consider that both the immediate and ultimate parent undertaking is Crown Oil Holdings Limited, a company registered in England and Wales. The largest and smallest group of which group accounts are drawn up is that headed by Crown Oil Holdings Limited, whose registered office is the same as that of Crown Oil Treasury Limited.

Copies of the group financial statements can be found from Companies House, Crown Way, Cardiff, CF14 3UZ.