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2025-05-31 09044559 dpl:GroupUndertakings 2024-06-01 2025-05-31 09044559 dpl:ParticipatingInterests 2024-06-01 2025-05-31 09044559 dpl:GroupUndertakings core:ListedExchangeTraded 2024-06-01 2025-05-31 09044559 core:ListedExchangeTraded 2024-06-01 2025-05-31 09044559 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-06-01 2025-05-31 09044559 core:UnlistedNon-exchangeTraded 2024-06-01 2025-05-31 09044559 core:NetGoodwill 2025-12-31 09044559 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 09044559 core:LandBuildings 2025-12-31 09044559 core:PlantMachinery 2025-12-31 09044559 core:Vehicles 2025-12-31 09044559 core:FurnitureFittings 2025-12-31 09044559 core:OfficeEquipment 2025-12-31 09044559 core:AfterOneYear 2025-12-31 09044559 core:WithinOneYear 2025-12-31 09044559 core:ListedExchangeTraded 2025-12-31 09044559 core:UnlistedNon-exchangeTraded 2025-12-31 09044559 core:ShareCapital 2025-12-31 09044559 core:SharePremium 2025-12-31 09044559 core:RevaluationReserve 2025-12-31 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CROSSFADER LTD

Registered Number
09044559
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2025

CROSSFADER LTD
Company Information
for the period from 1 June 2025 to 31 December 2025

Directors | HARTLEY, James
| RIDDOCH, Katie

Registered Address | Avenue Hq
| 10-12 East Parade
| Leeds
| LS1 2BH

Registered Number | 09044559 (England and Wales)

CROSSFADER LTD
Balance Sheet as at
31 December 2025

| Notes | 31 Dec 2025 |  | 31 May 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 41,841 |  |  |  | 40,897
|  |  |  | 41,841 |  |  |  | 40,897
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 156,441 |  |  |  | 142,536 |  |
Cash at bank and on hand |  | 503,220 |  |  |  | 287,349 |  |
|  | 659,661 |  |  |  | 429,885 |  |
Creditors amounts falling due within one year | 5 | (220,698) |  |  |  | (126,547) |  |
Net current assets (liabilities) |  |  |  | 438,963 |  |  |  | 303,338
Total assets less current liabilities |  |  |  | 480,804 |  |  |  | 344,235
Creditors amounts falling due after one year | 6 |  |  | - |  |  |  | (2,935)
Net assets |  |  |  | 480,804 |  |  |  | 341,300
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 101 |  |  |  | 101
Profit and loss account |  |  |  | 480,703 |  |  |  | 341,199
Shareholders' funds |  |  |  | 480,804 |  |  |  | 341,300

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 20 April 2026, and are signed on its behalf by:
RIDDOCH, Katie Director Registered Company No. 09044559

CROSSFADER LTD
Notes to the Financial Statements
for the period ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Functional and presentation currency
--- | ---
| The financial statements are presented in GBP and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on Land & buildings over the life of the lease, and for all other tangible fixed assets as follows:

|  | Straight line (years)
| Fixtures and fittings | 5
| Vehicles | 3
| Office Equipment | 2

2. | Average number of employees
--- | ---

|  | 2025 |  | 2025
| Average number of employees during the year | 9 |  | 9

3. | Tangible fixed assets
--- | ---

|  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 June 25 | 46,290 |  | - |  | 102,344 |  | 148,634
| Additions | - |  | 8,664 |  | 5,684 |  | 14,348
| At 31 December 25 | 46,290 |  | 8,664 |  | 108,028 |  | 162,982
| Depreciation and impairment
| At 01 June 25 | 16,288 |  | - |  | 91,449 |  | 107,737
| Charge for year | 5,834 |  | 555 |  | 7,015 |  | 13,404
| At 31 December 25 | 22,122 |  | 555 |  | 98,464 |  | 121,141
| Net book value
| At 31 December 25 | 24,168 |  | 8,109 |  | 9,564 |  | 41,841
| At 31 May 25 | 30,002 |  | - |  | 10,895 |  | 40,897

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by group undertakings | 146,409 |  | 124,409
| Other debtors | 257 |  | 4
| Prepayments and accrued income | 9,775 |  | 18,123
| Total | 156,441 |  | 142,536

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 24,956 |  | 1,115
| Bank borrowings and overdrafts | 72,236 |  | 52,515
| Amounts owed to related parties | 11,224 |  | 11,490
| Taxation and social security | 88,471 |  | 37,877
| Other creditors | - |  | 1,283
| Accrued liabilities and deferred income | 23,811 |  | 22,267
| Total | 220,698 |  | 126,547

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 2,935
| Total | - |  | 2,935

7. | Related party transactions
--- | ---
| Crossfader Investments Ltd: The company is related to Crossfader Ltd by virtue of it being the parent undertaking. The amount owed to Crossfader Investments Ltd at the balance sheet date was £146,409 (May 2025: £124,409).

8. | Controlling party
--- | ---
| There is no ultimate controlling party as no single individual owns a majority shareholding in the company.