C R M Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

C R M Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04728318 . The registered office is The Limes, 1339 High Road, Whetstone, London, N20 9HR.

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.

Rendering of services

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 contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible

assets are measured at cost less any accumulated amortisation and any accumulated impairment

losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life

cannot be made, the useful life shall not exceed ten years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets under the cost model are stated at historical cost less accumulated

depreciation and any accumulated impairment losses. Historical cost includes expenditure that is

directly attributable to bringing the asset to the location and condition necessary for it to be capable of

operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their

estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant & Machinery	10% Reducing Balance
Motor Vehicles	10% Reducing Balance
Fixtures & Fittings	10% Reducing Balance
Computer Equipment	10% Reducing Balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted

prospectively if appropriate, or if there is an indication of a significant change since the last reporting

date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount

and are recognised in profit or loss.

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C R M Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Financial Instruments

The Company only enters into basic financial instrument transactions that result in the recognition of

financial assets and liabilities like trade and other debtors and creditors, loans from banks and other

third parties, loans to related parties and investments in ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans

and other accounts receivable and payable, are initially measured at present value of the future cash

flows and subsequently at amortised cost using the effective interest method. Debt instruments that

are payable or receivable within one year, typically trade debtors and creditors, are measured, initially

and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid

or received. However, if the arrangements of a short-term instrument constitute a financing

transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an

out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially

at the present value of future cash flows discounted at a market rate of interest for a similar debt

instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the

case of a small company, or a public benefit entity concessionary loan.

2.6. Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a

pension plan under which the Company pays fixed contributions into a separate entity. Once the

contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid

are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately

from the Company in independently administered funds.

2.7. Revaluation of tangible fixed assets

Individual freehold and leasehold properties are carried at current year value at fair value at the date

of the revaluation less any subsequent accumulated depreciation and subsequent accumulated

impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying

amount does not differ materially from that which would be determined using fair value at the Balance

sheet date.

Fair values are determined from market based evidence normally undertaken by professionally

qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed

the previously recognised gains or reflect a clear consumption of economic benefits, in which case

the excess losses are recognised in profit or loss.

2.8. Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are

remeasured to market value at each balance sheet date. Gains and losses on remeasurement are

recognised in the Profit and loss account for the period. Where market value cannot be reliably

determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each Balance sheet date.

Gains and losses on remeasurement are recognised in profit or loss for the period.

2.9. Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the

lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a

straight line basis over the lease term, unless another systematic basis is representative of the time

pattern of the lessee's benefit from the use of the leased asset.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 9)

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C R M Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	24,000

As at 31 March 2026	24,000

Amortisation
As at 1 April 2025	24,000

As at 31 March 2026	24,000

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	24,801	48,962	5,648	1,715	81,126
Additions	-	-	-	821	821

As at 31 March 2026	24,801	48,962	5,648	2,536	81,947

Depreciation
As at 1 April 2025	15,014	41,707	5,418	463	62,602
Provided during the period	979	725	23	208	1,935

As at 31 March 2026	15,993	42,432	5,441	671	64,537

Net Book Value
As at 31 March 2026	8,808	6,530	207	1,865	17,410

As at 1 April 2025	9,787	7,255	230	1,252	18,524

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	34,873	15,452
Other debtors	2,648	1,488

	37,521	16,940

Short term debtors are measured at transaction price, less any impairment. Loans receivable are

measured initially at fair value, net of transaction costs, and are measured subsequently at amortised

cost using the effective interest method, less any impairment.

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C R M Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Current Asset Investments

	2026	2025
	£	£
Unlisted investments	195,886	172,198

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	502	265
Other taxes and social security	15,479	14,588
VAT	9,063	10,407
Other creditors	88,823	46,944
Pension payable	553	468
Accruals and deferred income	2,500	2,500

	116,920	75,172

Short term creditors are measured at the transaction price. Other financial liabilities, including bank

loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at

amortised cost using the effective interest method.

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

10. Pension Commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held

separately from those of the company in an independently administered fund. The pension cost charge

represents contributions payable by the company to the fund and amounted to £32,355 (2025- £102,603)

11. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 April 2025	72,198	128,163
Profit for year	-	3,038

Revaluation reserve	23,688	-

Other comprehensive income for the year	23,688	-

Total comprehensive income for the year	23,688	3,038

Dividends paid	-	(64,000)

As at 31 March 2026	95,886	67,201

Revaluation reserve was created from the market value of the current asset investment as at 31 March

2026.

12. Controlling party

During the year ended 31 March 2026, Lisa North and Spencer North, both director controlled the

company by virtue of a controlling interest of 100% of the issued ordinary share capital.

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		17,410		18,524

			17,410		18,524
CURRENT ASSETS
Debtors	6	37,521		16,940
Investments	7	195,886		172,198
Cash at bank and in hand		29,192		67,873

		262,599		257,011
Creditors: Amounts Falling Due Within One Year	8	(116,920 )		(75,172 )

NET CURRENT ASSETS (LIABILITIES)			145,679		181,839

TOTAL ASSETS LESS CURRENT LIABILITIES			163,089		200,363

NET ASSETS			163,089		200,363

CAPITAL AND RESERVES
Called up share capital	9		2		2
Revaluation reserve	11		95,886		72,198
Profit and Loss Account			67,201		128,163

SHAREHOLDERS' FUNDS			163,089		200,363

Mr Spencer North Director	Mrs Lisa North Director
20/05/2026