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Registered number: 06753229
CRS Resource Limited
Financial Statements
For The Year Ended 31 December 2025
Affinity Associates (AU) Limited
Suite A, First Floor, Unit 1
Eurogate Business Park, Trinity Road
Ashford
Kent
TN24 8XW
CRS Resource Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—7

Page 1
CRS Resource Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 06753229

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,491 |  | 11,300
Tangible Assets | 5 |  | 392,533 |  | 407,097
Investment Properties | 6 |  | 1,002,803 |  | 1,002,803
|  |  | 1,399,827 |  | 1,421,200
CURRENT ASSETS
Debtors | 7 | 1,474,164 |  | 1,655,039 |
Cash at bank and in hand |  | 16,089 |  | 28,912 |
|  | 1,490,253 |  | 1,683,951 |
Creditors: Amounts Falling Due Within One Year | 8 | (988,941 ) |  | (882,579 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 501,312 |  | 801,372
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,901,139 |  | 2,222,572
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (271,561 ) |  | (315,968 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 11 |  | (158,270 ) |  | (150,764 )
NET ASSETS |  |  | 1,471,308 |  | 1,755,840
CAPITAL AND RESERVES
Called up share capital | 12 |  | 3 |  | 3
Revaluation reserve | 13 |  | 149,516 |  | 149,516
Income Statement |  |  | 1,321,789 |  | 1,606,321
SHAREHOLDERS' FUNDS |  |  | 1,471,308 |  | 1,755,840

Page 1
Page 2
CRS Resource Limited
Statement of Financial Position (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr M Mason Director
6 March 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
CRS Resource Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
CRS Resource Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06753229 . The registered office is 7 Henwood Industrial Estate, Ashford, Kent, TN24 8DH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially recognised at cost. After recognition, these are accounted for under the IAS 38 revaluation model on the basis there is an active market for the transfer and sale of the asset the company holds. The intangible asset is carried at its revalued amount which is its fair value at the date of revaluation less any subsequent accumulated impairment loss.
An increase in fair value is recorded first through Profit or Loss in respect of any previous impairment recognised being reversed, with any further gains being recognised through Other Comprehensive Income. A decrease in fair value is recorded first through Other Comprehensive Income in respect of any previous gains recognised being reversed, with any further impairment being recognised through Profit or Loss.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in the profit or loss and included in other operating income.
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:

Freehold | 50 years and 5 years straight line basis
Motor Vehicles | 25% straight line basis
Fixtures & Fittings | Over 3 years
Computer Equipment | Over 3 years

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.
Land and buildings held and used in the company’s own activities for the supply of services or for administrative purposes are stated in the statement of financial position at their revalued amounts. The revalued amounts equate to the fair value at the date of revaluation, less any depreciation subsequently accumulated. Revaluations are carried out regularly so that the carrying amounts do not materially differ from using the fair value at the date of the statement of financial position.
Any revaluation increase or decrease in the carrying amount of land and buildings is recognised in other comprehensive income and is included in the property revaluation reserve in equity.
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
Page 3
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CRS Resource Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.7. Taxation
Income 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 profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Amounts not paid are shown in other creditors as a liability in the Statement of Financial Position. The assets of the scheme are held separately from those of the company in an independently administered fund.
2.9. Factored debts
The company accounts for factored debts according to where the risks and benefits of ownership reside. A gross asset (equivalent in amount to the gross amount of the debts) is shown on the balance sheet within assets, and a corresponding liability in respect of the proceeds received from the factor is shown within liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2024: 25)
25 25
Page 4
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CRS Resource Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Crypto currency
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 11,300
Revaluations | (6,809 )
As at 31 December 2025 | 4,491
Net Book Value
As at 31 December 2025 | 4,491
As at 1 January 2025 | 11,300

Intangible assets relate to Crypto Currency held by the company. Based on the market value, the director is of the opinion that that fair value has reduced and as at 31 December 2025 holds a fair value of £4,491. If this was included in the balance sheet on a historical cost basis, then the carrying amount would be £92,260
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 397,197 | 117,441 | 7,319 | 108,775 | 630,732
Additions | - | 45,767 | 19,992 | 3,264 | 69,023
Disposals | - | (90,792 ) | - | - | (90,792 )
As at 31 December 2025 | 397,197 | 72,416 | 27,311 | 112,039 | 608,963
Depreciation
As at 1 January 2025 | 76,947 | 52,921 | 4,566 | 89,201 | 223,635
Provided during the period | 10,500 | 23,581 | 3,878 | 11,896 | 49,855
Disposals | - | (57,060 ) | - | - | (57,060 )
As at 31 December 2025 | 87,447 | 19,442 | 8,444 | 101,097 | 216,430
Net Book Value
As at 31 December 2025 | 309,750 | 52,974 | 18,867 | 10,942 | 392,533
As at 1 January 2025 | 320,250 | 64,520 | 2,753 | 19,574 | 407,097

Freehold property was revalued on 14 June 2023 to its fair value of £397,197 by Glenny LLP, Chartered Surveyors who are Independent of the company and have experience of valuing similar properties. The director is of the opinion that the fair value of the property has not materially changed as at 31 December 2025 since the previous valuation.
If freehold property were included in the balance sheet on an historical cost basis, then the carrying amount would be £158,539 (2024 - £162,615), including accumulated depreciation of £59,396 (2024 - £55,319).
Page 5
Page 6
CRS Resource Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 and 31 December 2025 | 1,002,803

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 382,001 |  | 382,001

Investment property was revalued on 14 June 2023 to its fair value of £1,002,803 by Glenny LLP, Chartered Surveyors who are Independent of the company and have experience of valuing similar properties.
The director is of the opinion that the fair value of the property has not materially changed as at 31 December 2025 since the previous valuation.
The company has allowed a floating charge over the company's assets, including the freehold land and buildings and investment properties with a carrying amount of £1,150,000, as security for the bank loan.
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,005,057 |  | 1,030,560
Amounts owed by participating interests | - |  | 84,368
Other debtors | 98,225 |  | 171,179
| 1,103,282 |  | 1,286,107
Due after more than one year
Other debtors | 370,882 |  | 368,932
| 1,474,164 |  | 1,655,039

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 11,922 |  | 7,717
Trade creditors | 202,811 |  | 194,758
Bank loans and overdrafts | 19,957 |  | 17,278
Other creditors | 643,565 |  | 552,168
Taxation and social security | 110,686 |  | 110,658
| 988,941 |  | 882,579

The balance due to the factoring company at 31 December 2025 was £591,904 (2024 £440,513) is secured by a fixed and floating charge over the undertaking and all property and assets.
9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 23,845 |  | 47,123
Bank loans | 247,716 |  | 268,845
| 271,561 |  | 315,968

Page 6
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CRS Resource Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 167,890 |  | 199,733

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 11,922 |  | 7,717
Later than one year and not later than five years | 23,845 |  | 47,123
| 35,767 |  | 54,840
| 35,767 |  | 54,840

11. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 158,270 |  | 150,764

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3 |  | 3

13. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 January 2025 | 149,516
As at 31 December 2025 | 149,516

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