Registered number
04465965
Crumb Rubber Limited
Unaudited
Financial Statements
Information for Filing with the Registrar
30 June 2025

Crumb Rubber Limited
Registered number: | 04465965
Balance Sheet
as at 30 June 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investments | 4 |  |  | - |  |  | 4
Current assets
Debtors | 5 |  | 69,798 |  |  | 121,241
Cash at bank and in hand |  |  | 3,603 |  |  | 3,480
|  |  | 73,401 |  |  | 124,721
Creditors: amounts falling due within one year | 6 |  | (1,661,553) |  |  | (1,667,920)
Net current liabilities |  |  |  | (1,588,152) |  |  | (1,543,199)
Net liabilities |  |  |  | (1,588,152) |  |  | (1,543,195)
Capital and reserves
Called up share capital | 8 |  |  | 6,183,505 |  |  | 6,183,505
Share premium |  |  |  | 377,688 |  |  | 377,688
Profit and loss account |  |  |  | (8,149,345) |  |  | (8,104,388)
Shareholders' funds |  |  |  | (1,588,152) |  |  | (1,543,195)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr D Young
Director
Approved by the board on 12 March 2026
The notes on pages 2 to 5 form part of these accounts.

Crumb Rubber Limited
Notes to the Accounts
for the year ended 30 June 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Going Concern
| The company has reached agreement with its remaining creditors (the majority of which are group companies) to defer repayment of these debts until sufficient funds are raised from the exploitation of the company's intellectual property to enable this repayment to be made. The Directors are satisifed that it is appropriate for the accounts to have been drawn up on the going concern basis.
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Investments
| Investments in subsidiaries are measured at cost less any accumulated impairment.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Current and deferred taxation
| The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of employees, including directors, during the year | 2 |  | 2
3 | Taxation | 2025 |  | 2024
£ | £
| Corporation tax
| Current tax on profits for the year | - |  | -
|  |  |  |  |  | - |  | -
| Deferred tax
| Origination and reversal of timing differences | 51,458 |  | (53,928)
| Deferred tax movement on investment property | - |  | -
| Total deferred tax | 51,458 |  | (53,928)
| Taxation on profit/(loss) on ordinary actvities | 51,458 |  | (53,928)
| Factors affecting tax charge for the year
| There were no factors that affected the tax charge for the year which has been calculated on the profits on ordinary activities before tax at the standard rate of corporation tax in the UK of 25% (2024: 25%).
4 | Investments
Investments in
subsidiary
undertakings
£
| Cost
| At 1 July 2024 | 4
| Disposals | (4)
| At 30 June 2025 | -
| Historical cost
| At 1 July 2024 | 4
5 | Debtors | 2025 |  | 2024
£ | £
| Deferred tax asset |  |  |  |  | 2,470 |  | 53,928
| Other debtors | 67,328 |  | 67,313
|  |  |  |  |  | 69,798 |  | 121,241
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 23,757 |  | 23,727
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 1,637,091 |  | 1,643,091
| Taxation and social security costs | 155 |  | 402
| Accruals and deferred income | 550 |  | 700
|  |  |  |  |  | 1,661,553 |  | 1,667,920
7 | Deferred taxation | 2025 |  | 2024
£ | £
| At beginning of year | (53,928) |  | -
| Charged to profit or loss | 51,458 |  | (53,928)
| Charged to other comprehensive income | - |  | -
|  |  |  |  |  | (2,470) |  | (53,928)
| In accordance with the requirements of FRS102, the company has recognised the deferred tax in respect of its Fixed Asset Investment Property which is held at its current market value. The deferred tax will only become payable should the company dispose of the property.
| The provision for deferred taxation is made up as follows:
|  |  |  |  |  | 2025 |  | 2024
£ | £
| Fixed asset timing differences | - |  | -
| Short term timing differences | - |  | (49,831)
| Capital gain | - |  | -
| Losses and other deductions | (2,470) |  | (4,097)
|  |  |  |  |  | (2,470) |  | (53,928)
8 | Share Capital | 2025 |  | 2024
£ | £
| Shares classified as equity
| Allotted , called up and fully paid
| 90,000 ordinary shares of £0.01 each | 900 |  | 900
| 75,689 ordinary A shares of £0.01 each | 757 |  | 757
| 2,011,005 ordinary C shares of £1 each | 2,011,005 |  | 2,011,005
| 4,170,843 preference shares of £1 each | 4,170,843 |  | 4,170,843
|  |  |  |  |  | 6,183,505 |  | 6,183,505
| The issued preference share capital has no mandatory redemption value or date attached and the holder of such shares has no right to require the issuer to redeem the instrument at a particular date for a fixed or determinable amount in the future.
9 | Related party transactions
| In accordance with FRS102 1A, the company has not disclosed any transactions with its 100% parent company or transactions with wholly owned subsidiaries.
| At the year end a company in which a director has control, was owed £23,667 (2024: £23,667) from the company.
| At the year end a company controlled by the directors of Crumb Rubber Limited, was owed £1,637,091 (2024: £1,643,091) from the company.
10 | Other information
| Crumb Rubber Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 10 Thornbury Road
| Estover
| Plymouth
| Devon
| PL6 7PP

Crumb Rubber Limited 04465965 false 2024-07-01 2025-06-30 2025-06-30 VT Final Accounts February 2026 Mr D Young No description of principal activity 04465965 2023-07-01 2024-06-30 04465965 core:WithinOneYear 2024-06-30 04465965 core:ShareCapital 2024-06-30 04465965 core:SharePremium 2024-06-30 04465965 core:RetainedEarningsAccumulatedLosses 2024-06-30 04465965 2024-07-01 2025-06-30 04465965 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04465965 bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 04465965 bus:Director40 2024-07-01 2025-06-30 04465965 1 2024-07-01 2025-06-30 04465965 2 2024-07-01 2025-06-30 04465965 countries:England 2024-07-01 2025-06-30 04465965 bus:FRS102 2024-07-01 2025-06-30 04465965 bus:FilletedAccounts 2024-07-01 2025-06-30 04465965 2025-06-30 04465965 core:WithinOneYear 2025-06-30 04465965 core:ShareCapital 2025-06-30 04465965 core:SharePremium 2025-06-30 04465965 core:RetainedEarningsAccumulatedLosses 2025-06-30 04465965 core:DisposalsRepaymentsInvestments 2025-06-30 04465965 2024-06-30 iso4217:GBP xbrli:pure