CRF Oil Ltd

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

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

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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.

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)

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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

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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

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