Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 NI640087 Mrs Paula O'Neill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI640087 2024-08-31 NI640087 2025-08-31 NI640087 2024-09-01 2025-08-31 NI640087 frs-core:Non-currentFinancialInstruments 2025-08-31 NI640087 frs-core:BetweenOneFiveYears 2025-08-31 NI640087 frs-core:FurnitureFittings 2024-09-01 2025-08-31 NI640087 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 NI640087 frs-core:PlantMachinery 2024-09-01 2025-08-31 NI640087 frs-core:WithinOneYear 2025-08-31 NI640087 frs-core:ShareCapital 2025-08-31 NI640087 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 NI640087 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 NI640087 frs-bus:AbridgedAccounts 2024-09-01 2025-08-31 NI640087 frs-bus:SmallEntities 2024-09-01 2025-08-31 NI640087 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 NI640087 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 NI640087 frs-core:CostValuation 2024-08-31 NI640087 frs-core:CostValuation 2025-08-31 NI640087 frs-bus:Director1 2024-09-01 2025-08-31 NI640087 frs-countries:NorthernIreland 2024-09-01 2025-08-31 NI640087 2023-08-31 NI640087 2024-08-31 NI640087 2023-09-01 2024-08-31 NI640087 frs-core:Non-currentFinancialInstruments 2024-08-31 NI640087 frs-core:BetweenOneFiveYears 2024-08-31 NI640087 frs-core:WithinOneYear 2024-08-31 NI640087 frs-core:ShareCapital 2024-08-31 NI640087 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: NI640087
CRF Oil Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2025
CRF Oil Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
CRF Oil Ltd
Abridged Balance Sheet
As At 31 August 2025
Abridged Balance Sheet
Registered number: NI640087

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 716,720 |  | 751,584
Investments | 5 |  | 268,000 |  | 268,000
|  |  | 984,720 |  | 1,019,584
CURRENT ASSETS
Stocks |  | 60,000 |  | 80,000 |
Debtors |  | 397,416 |  | 409,441 |
Cash at bank and in hand |  | 592,759 |  | 381,680 |
|  | 1,050,175 |  | 871,121 |
Creditors: Amounts Falling Due Within One Year |  | (1,102,791 ) |  | (965,973 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (52,616 ) |  | (94,852 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 932,104 |  | 924,732
Creditors: Amounts Falling Due After More Than One Year |  |  | (147,363 ) |  | (198,719 )
NET ASSETS |  |  | 784,741 |  | 726,013
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 784,739 |  | 726,011
SHAREHOLDERS' FUNDS |  |  | 784,741 |  | 726,013

Page 1
Page 2
CRF Oil Ltd
Abridged Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mrs Paula O'Neill Director
13 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
CRF Oil Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 August 2025
Notes to the Abridged Financial Statements
1. General Information
CRF Oil Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI640087 . The registered office is 56a Drumenny Road, Cookstown, Co Tyrone.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 0
Plant & Machinery | 20% reducing balance
Fixtures & Fittings | 33.33 straight line/20% reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The tax currently payable is based on taxable profit for the financial year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 8)
9 8
Page 3
Page 4
CRF Oil Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 September 2024 | 1,198,976
Additions | 78,349
Disposals | (37,599 )
As at 31 August 2025 | 1,239,726
Depreciation
As at 1 September 2024 | 447,392
Provided during the period | 90,750
Disposals | (15,136 )
As at 31 August 2025 | 523,006
Net Book Value
As at 31 August 2025 | 716,720
As at 1 September 2024 | 751,584

5. Investments

| Total
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | 268,000
As at 31 August 2025 | 268,000
Provision
As at 1 September 2024 | -
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | 268,000
As at 1 September 2024 | 268,000

6. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 96,914 |  | 96,950
Later than one year and not later than five years | 147,363 |  | 190,795
| 244,277 |  | 287,745
| 244,277 |  | 287,745

Page 4
Page 5
CRF Oil Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 August 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5