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CRESCO CAPITAL SERVICES LIMITED

Registered Number
SC623031
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2025

CRESCO CAPITAL SERVICES LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | Colin Mann
| Carsten With Thygesen

Registered Address | Durn
| Isla Road
| Perth
| PH2 7HF

Registered Number | SC623031 (Scotland)

CRESCO CAPITAL SERVICES LIMITED
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | - |  |  |  | 466
|  |  |  | - |  |  |  | 466
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 14,439 |  |  |  | 23,231 |  |
Cash at bank and on hand |  | 19,451 |  |  |  | 9,653 |  |
|  | 33,890 |  |  |  | 32,884 |  |
Creditors amounts falling due within one year | 5 | (4,418) |  |  |  | (5,737) |  |
Net current assets (liabilities) |  |  |  | 29,472 |  |  |  | 27,147
Total assets less current liabilities |  |  |  | 29,472 |  |  |  | 27,613
Net assets |  |  |  | 29,472 |  |  |  | 27,613
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 29,471 |  |  |  | 27,612
Shareholders' funds |  |  |  | 29,472 |  |  |  | 27,613

- 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 11 March 2026, and are signed on its behalf by:
Carsten With Thygesen Director Registered Company No. SC623031

CRESCO CAPITAL SERVICES LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

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

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contact cannot be estimated reliably.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Office Equipment | 3

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

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

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

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 1,399 |  | 1,399
| At 31 December 25 | 1,399 |  | 1,399
| Depreciation and impairment
| At 01 January 25 | 933 |  | 933
| Charge for year | 466 |  | 466
| At 31 December 25 | 1,399 |  | 1,399
| Net book value
| At 31 December 25 | - |  | -
| At 31 December 24 | 466 |  | 466

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 11,090 |  | 21,708
| Other debtors | 1,617 |  | 754
| Prepayments and accrued income | 1,732 |  | 769
| Total | 14,439 |  | 23,231

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,793 |  | 1,776
| Taxation and social security | 1,426 |  | 2,761
| Accrued liabilities and deferred income | 1,199 |  | 1,200
| Total | 4,418 |  | 5,737