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Registration number: 08213346

Crossbow Investments Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 May 2025

Crossbow Investments Limited

Contents

Company Information | 1
Accountants' Report | 2
Statement of Financial Position | 3
Notes to the Unaudited Financial Statements | 4 to 8

Crossbow Investments Limited

Company Information

Directors | T G Cross Mrs M E Bower

Registered office | Hope Works 25 Mowbray Street Sheffield S3 8EL

Accountants | Innovi Advisors Ltd Chartered Certified Accountants163 Herne Hill London SE24 9LR

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Crossbow Investments Limited
for the Year Ended 31 May 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Crossbow Investments Limited for the year ended 31 May 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Crossbow Investments Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Crossbow Investments Limited and state those matters that we have agreed to state to the Board of Directors of Crossbow Investments Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Crossbow Investments Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Crossbow Investments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Crossbow Investments Limited. You consider that Crossbow Investments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Crossbow Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Innovi Advisors Ltd
Chartered Certified Accountants
163 Herne Hill
London
SE24 9LR

25 March 2026

Crossbow Investments Limited

(Registration number: 08213346)
Statement of Financial Position as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 150 | 150
Current assets |  |  |
Debtors | 5 | 3,561,013 | 3,631,931
Cash at bank and in hand |  | 12,643 | 1,522
|  | 3,573,656 | 3,633,453
Creditors: Amounts falling due within one year | 6 | (2,861,852) | (2,954,987)
Net current assets |  | 711,804 | 678,466
Total assets less current liabilities |  | 711,954 | 678,616
Creditors: Amounts falling due after more than one year | 6 | - | (10,000)
Net assets |  | 711,954 | 668,616
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 711,854 | 668,516
Shareholders' funds |  | 711,954 | 668,616

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 25 March 2026 and signed on its behalf by:

T G Cross Director |  |

Crossbow Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Hope Works
25 Mowbray Street
Sheffield
S3 8EL

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is Pound Sterling (£) rounded to the nearest Pound.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 33% straight line

Crossbow Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

2 | Accounting policies (continued)

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Crossbow Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

2 | Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Crossbow Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 150 | 150

Subsidiaries | £
Cost or valuation
At 1 June 2024 | 150
Provision
Carrying amount
At 31 May 2025 | 150
At 31 May 2024 | 150

5 | Debtors

Current | Note | 2025 £ | 2024 £
Amounts owed by related parties |  | 3,207,020 | 3,631,741
Other debtors |  | 353,993 | 190
|  | 3,561,013 | 3,631,931

Crossbow Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 9,997 | 9,997
Trade creditors |  | - | 24
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 2,851,405 | 2,944,304
Accruals and deferred income |  | 450 | 662
|  | 2,861,852 | 2,954,987

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | - | 10,000

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 10,000

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 9,997 | 9,997