Company registration number 09868515 (England and Wales)
CROUDACE INVESTMENT GROUP LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CROUDACE INVESTMENT GROUP LIMITED
COMPANY INFORMATION
Directors
N D Scott BSc MRICS (Managing Director)
H Brotherton-Ratcliffe
A W S Glover BSc MRICS
Secretary
D Beard FCCA MAAT
Company number
09868515
Registered office
36 Frederick Place
Brighton
BN1 4EA
Auditor
Humphrey & Co Audit Services Ltd
7-9 The Avenue
Eastbourne
East Sussex
BN21 3YA
CROUDACE INVESTMENT GROUP LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 5
CROUDACE INVESTMENT GROUP LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
23,535,218
24,361,693
Capital and reserves
Called up share capital
5
10,990
10,990
Revaluation reserve
17,291,730
18,118,205
Other reserves
6,232,498
6,232,498
Total equity
23,535,218
24,361,693

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements. true

The financial statements were approved by the board of directors and authorised for issue on 12 May 2026 and are signed on its behalf by:
H Brotherton-Ratcliffe
Director
Company registration number 09868515 (England and Wales)
CROUDACE INVESTMENT GROUP LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
Share capital
Revaluation reserve
Other reserves
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 January 2024
10,990
19,417,277
6,232,498
-
0
25,660,765
Year ended 31 December 2024:
Loss and total comprehensive income for the year
-
-
-
(2,252)
(2,252)
Dividends
-
-
-
(1,296,820)
(1,296,820)
Transfers
-
(1,299,072)
-
1,299,072
-
Balance at 31 December 2024
10,990
18,118,205
6,232,498
-
0
24,361,693
Year ended 31 December 2025:
Profit and total comprehensive income for the year
-
-
-
514,305
514,305
Dividends
-
-
-
(1,340,780)
(1,340,780)
Transfers
-
(826,475)
-
826,475
-
Balance at 31 December 2025
10,990
17,291,730
6,232,498
-
0
23,535,218
Other reserves are non-distributable.
CROUDACE INVESTMENT GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Croudace Investment Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is 36 Frederick Place, Brighton, BN1 4EA.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in profit or loss. Transaction costs are expensed to profit or loss as incurred.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.5
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

CROUDACE INVESTMENT GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
23,535,218
24,361,693
Fixed asset investments revalued

The directors have estimated the market value of the company's subsidiary investment as being equal to the balance sheet net asset value at the year end.

Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 January 2025
24,361,693
Valuation changes
(826,475)
At 31 December 2025
23,535,218
Carrying amount
At 31 December 2025
23,535,218
At 31 December 2024
24,361,693
4
Subsidiaries

Details of the company's subsidiaries at 31 December 2025 are as follows:

Name of undertaking
Registered
Nature of business
Class of
% Held
office key
shares held
Direct
Indirect
Croudace Properties Ltd
1
Property investment
Ordinary
100.00
0
Registered Office addresses:
1
36 Frederick Place, Brighton, BN1 4EA
CROUDACE INVESTMENT GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
5
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
10,990 'A' ordinary shares of £1 each
10,990
10,990
6
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Mrs Emily Smith
Statutory Auditor:
Humphrey & Co Audit Services Ltd
Date of audit report:
12 May 2026
7
Contingent liabilities

Bank borrowings of the group and of a related group headed by Croudace Trading Group Ltd are secured by a fixed and floating charge over the assets of the company.

8
Non-audit services provided by auditor

In common with many businesses of our size and nature we use our auditor to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

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