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Registered number: 12742435 TELFORD CRS HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 29 SEPTEMBER 2025
TELFORD CRS HOLDINGS LIMITED REGISTERED NUMBER: 12742435 BALANCE SHEET AS AT 29 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 2,521,282 |  | 2,521,282
|  |  | 2,521,282 |  | 2,521,282
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 100 |  | 100 |
|  | 100 |  | 100 |
Creditors: amounts falling due within one year | 6 | (926,058) |  | (923,297) |
Net current liabilities |  |  | (925,958) |  | (923,197)
Total assets less current liabilities |  |  | 1,595,324 |  | 1,598,085
Net assets |  |  | 1,595,324 |  | 1,598,085
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | 1,595,224 |  | 1,597,985
|  |  | 1,595,324 |  | 1,598,085
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TELFORD CRS HOLDINGS LIMITED REGISTERED NUMBER: 12742435 BALANCE SHEET (CONTINUED) AS AT 29 SEPTEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 April 2026.
................................................ C Strettle
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
TELFORD CRS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 SEPTEMBER 2025
1. | General information
Telford CRS Holdings Ltd is a private company limited by shares incorporated in England and Wales (no. 12742435). The Company's registered office and principal place of business is 10-16 Bridge Street, Morpeth, Northumberland, NE61 1NJ. The principal activity of the Company is the holding of investments. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. The functional and presentation currency of the Company is GBP. Figures in these accounts are rounded to the nearest £1. The following principal accounting policies have been applied:
| 2.2 | Going concern
The accounts have been prepared on the going concern basis, as the company will continue to receive the support of its subsidiary, which has sufficient cash resources and no external borrowings. As a consequence, the directors believe the Company is well placed to manage its business risks successfully and continue in existence for a period exceeding that required by the going concern review regulations. Therefore, the directors continue to adopt the going concern basis for the preparation of these financial statements.
| 2.3 | Impairment of fixed assets and goodwill
Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each balance sheet date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Page 3
TELFORD CRS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.7 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
Page 4
TELFORD CRS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 SEPTEMBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 30 September 2024 | 49,946,232
| At 29 September 2025 | 49,946,232
| Impairment |
| At 30 September 2024 | 47,424,950
| At 29 September 2025 | 47,424,950
| Net book value |
| At 29 September 2025 | 2,521,282
| At 29 September 2024 | 2,521,282
| Subsidiary undertaking
| The following was a subsidiary undertaking of the Company:
| Name | Registered office | Class of shares | Holding
| Consumer Refund Service Ltd | 10-16 Bridge Street, Morpeth, Northumberland, NE61 1NJ | Ordinary | 100%
| The aggregate of the share capital and reserves as at 29 September 2025 and the profit or loss for the year ended on that date for the subsidiary undertaking were as follows:
| Name | Aggregate of share capital and reserves | Profit / (Loss)
| Consumer Refund Service Ltd | 1,631,489 | (10,745)
Page 5
TELFORD CRS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 SEPTEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Called up share capital not paid | 100 | 100
|  | 100 | 100
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 923,388 | 7,597
| Other creditors | - | 913,154
| Accruals and deferred income | 2,670 | 2,546
|  | 926,058 | 923,297
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 37 (2024 - 37) Ordinary B shares of £1.00 each | 37 | 37
|  | 9 (2024 - 9) Ordinary D shares of £1.00 each | 9 | 9
|  | 45 (2024 - 45) Ordinary A shares of £1.00 each | 45 | 45
|  | 9 (2024 - 9) Ordinary C shares of £1.00 each | 9 | 9
|  |  | 100 | 100
| The share capital consists of Ordinary A, B, C and D shares, which all rank pari passu and all have full rights to dividends, votes and returns on a winding up.
8. | Related party transactions
| The Company has taken advantage of the exemption within FRS102 not to disclose transactions between itself and its wholly owned subsidiary.
Page 6
TELFORD CRS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 SEPTEMBER 2025
9. | Controlling party
In the opinion of the directors, there is no controlling party. The Company is exempt from the requirement to produce consolidated accounts by virtue of being the parent of a group which is considered small, within the Companies Act 2006 definition.
Page 7