Company registration number 05683538 (England and Wales)
CRU LEGAL SERVICES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
CRU LEGAL SERVICES LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
CRU LEGAL SERVICES LTD
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
42,170
57,275
Current assets
Debtors
4
9,541
25,087
Cash at bank and in hand
5,254
37,248
14,795
62,335
Creditors: amounts falling due within one year
5
(741)
(68,848)
Net current assets/(liabilities)
14,054
(6,513)
Total assets less current liabilities
56,224
50,762
Creditors: amounts falling due after more than one year
6
-
0
(11,736)
Net assets
56,224
39,026
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
56,222
39,024
Total equity
56,224
39,026

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

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 19 January 2026
Mr Z A Shan
Director
Company Registration No. 05683538
CRU LEGAL SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

CRU Legal Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Central House, 103 Central Park Road, London, E6 3DW.

1.1
Accounting convention

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 a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
25% Reducing balance
Computer equipment
25% Reducing balance
Motor vehicles
20 Years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

CRU LEGAL SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Equity instruments

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.

1.6
Leases

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

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

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

2025
2024
Number
Number
Total
0
0
CRU LEGAL SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2024
101,199
Disposals
(15,770)
At 31 August 2025
85,429
Depreciation and impairment
At 1 September 2024
43,925
Depreciation charged in the year
2,882
Eliminated in respect of disposals
(3,548)
At 31 August 2025
43,259
Carrying amount
At 31 August 2025
42,170
At 31 August 2024
57,275
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
9,541
25,087
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
741
2,992
Trade creditors
-
0
2,887
Amounts owed to group undertakings
-
0
31,841
Other creditors
-
0
31,128
741
68,848

6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
11,736
CRU LEGAL SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
7
Directors' transactions

Included within other debtors is an amount of £9,359.00 (2024: NIL) owed by Mr Z A Shan

2025-08-31 2024-09-01 false false false CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr Z A Shan 05683538 2024-09-01 2025-08-31 05683538 2025-08-31 05683538 2024-08-31 05683538 core:OtherPropertyPlantEquipment 2025-08-31 05683538 core:OtherPropertyPlantEquipment 2024-08-31 05683538 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 05683538 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 05683538 core:Non-currentFinancialInstruments core:AfterOneYear 2025-08-31 05683538 core:Non-currentFinancialInstruments core:AfterOneYear 2024-08-31 05683538 core:CurrentFinancialInstruments 2025-08-31 05683538 core:CurrentFinancialInstruments 2024-08-31 05683538 core:ShareCapital 2025-08-31 05683538 core:ShareCapital 2024-08-31 05683538 core:RetainedEarningsAccumulatedLosses 2025-08-31 05683538 core:RetainedEarningsAccumulatedLosses 2024-08-31 05683538 bus:Director1 2024-09-01 2025-08-31 05683538 core:FurnitureFittings 2024-09-01 2025-08-31 05683538 core:ComputerEquipment 2024-09-01 2025-08-31 05683538 core:MotorVehicles 2024-09-01 2025-08-31 05683538 2023-09-01 2024-08-31 05683538 core:OtherPropertyPlantEquipment 2024-08-31 05683538 core:OtherPropertyPlantEquipment 2024-09-01 2025-08-31 05683538 core:Non-currentFinancialInstruments 2025-08-31 05683538 core:Non-currentFinancialInstruments 2024-08-31 05683538 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05683538 bus:FRS102 2024-09-01 2025-08-31 05683538 bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 05683538 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05683538 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP