CRK Investments Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04866573

CRK Investments Limited

Filleted Unaudited Financial Statements

31 August 2025

CRK Investments Limited

Statement of Financial Position

31 August 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5	3,316,314	3,316,314
Investments	6	100	100
		------------	------------
		3,316,414	3,316,414

Current assets

Debtors	7	261,993	296,174
Cash at bank and in hand		74,332	18,902
		---------	---------
		336,325	315,076

Creditors: amounts falling due within one year	8	2,205,597		1,933,619
		------------		------------
Net current liabilities			1,869,272	1,618,543
			------------	------------
Total assets less current liabilities			1,447,142	1,697,871

Creditors: amounts falling due after more than one year	9		265,000	15,000

Provisions

Taxation including deferred tax	29,056	29,056
	------------	------------
Net assets	1,153,086	1,653,815
	------------	------------

Capital and reserves

Called up share capital	200	200
Profit and loss account	1,152,886	1,653,615
	------------	------------
Shareholder funds	1,153,086	1,653,815
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Directors' responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

CRK Investments Limited

Statement of Financial Position (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 27 May 2026 , and are signed on behalf of the board by:

Mr C R Kiley

Director

Company registration number: 04866573

CRK Investments Limited

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Picton Lane, Swansea, SA1 4AF.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue recognition

Turnover represents rental income receivable during the year net of taxes and discounts.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its market value at each reporting date and any changes in value are recognised in the statement of total recognised gains and losses.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Tangible assets

	Land and buildings
	£
Cost
At 1 September 2024 and 31 August 2025	3,316,314
	------------
Depreciation
At 1 September 2024 and 31 August 2025	–
	------------
Carrying amount
At 31 August 2025	3,316,314
	------------
At 31 August 2024	3,316,314
	------------

The company's properties were last valued by Morgan & Davies, a RICS registered valuer, as at April 2019. The Directors using this as a guide have valued the properties it still owns at an appropriate fair value at the year end after considering current market conditions. Investment properties acquired after this date have been valued at cost unless after reviewing the market data for the area the Directors have determined a significant change in fair value. The historical cost of the investment properties was £3,166,569 (2024: £3,166,569).

6. Investments

	Shares in group undertakings
	£
Cost
At 1 September 2024 and 31 August 2025	100
	----
Impairment
At 1 September 2024 and 31 August 2025	–
	----

Carrying amount
At 31 August 2025	100
	----
At 31 August 2024	100
	----

The company owns 63.4% of the issued share capital of Premier Hire Centres Limited a company incorporated and trading in the UK.

7. Debtors

	2025	2024
	£	£
Trade debtors	90,721	192,263
Other debtors	171,272	103,911
	---------	---------
	261,993	296,174
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	110,143	162,612
Corporation tax	–	2,648
Social security and other taxes	–	13,209
Other creditors	2,095,454	1,755,150
	------------	------------
	2,205,597	1,933,619
	------------	------------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	250,000	–
Loan notes	15,000	15,000
	---------	--------
	265,000	15,000
	---------	--------

10. Related party transactions

C K's Supermarket Limited, a UK company controlled by the the same owner, loaned CRK Investments Limited £592,254 during the year and was repaid £252,550. During the year C K's Supermarket Limited recharged expenses totalling £58,315 to the Company. At the end of the financial period £2,092,354 (2024: £1,752,650) was still owed to C K's Supermarket Limited.