REGISTERED NUMBER: 11013940 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Crwst Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

OW Jones

Miss CP Jones

P G Campbell

R P Jones

REGISTERED OFFICE:

Manchester House

Grosvenor Hill

Cardigan

Ceredigion

SA43 1HY

REGISTERED NUMBER:

11013940 (England and Wales)

ACCOUNTANTS:

Ashmole & Co

Manchester House

Grosvenor Hill

Cardigan

Ceredigion

SA43 1HY

FIXED ASSETS

Tangible assets

4

360,339

385,238

Investments

5

500

-

360,839

385,238

CURRENT ASSETS

Stocks

30,000

30,000

Debtors

6

54,893

53,675

Cash at bank and in hand

106,348

117,545

191,241

201,220

CREDITORS

Amounts falling due within one year

7

208,090

176,278

NET CURRENT (LIABILITIES)/ASSETS

(16,849

)

24,942

TOTAL ASSETS LESS CURRENT LIABILITIES

343,990

410,180

CREDITORS

Amounts falling due after more than one year

8

(88,297

)

(116,211

)

PROVISIONS FOR LIABILITIES

(54,880

)

(54,761

)

NET ASSETS

200,813

239,208

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

200,713

239,108

200,813

239,208

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

OW Jones - Director

Miss CP Jones - Director

P G Campbell - Director

R P Jones - Director

1.	STATUTORY INFORMATION

Crwst Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on reducing balance, 25% on reducing balance, 10% on cost and 10% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 46 (2024 - 37 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

693,865

Additions

59,479

Disposals

(35,895

)

At 31 December 2025

717,449

DEPRECIATION

At 1 January 2025

308,627

Charge for year

61,152

Eliminated on disposal

(12,669

)

At 31 December 2025

357,110

NET BOOK VALUE

At 31 December 2025

360,339

At 31 December 2024

385,238

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

500

At 31 December 2025

500

NET BOOK VALUE

At 31 December 2025

500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

48,900

47,391

Other debtors

5,993

6,284

54,893

53,675

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

19,072

17,432

Taxation and social security

83,646

53,474

Other creditors

105,372

105,372

208,090

176,278

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

74,920

111,166

Hire purchase contracts

13,377

5,045

88,297

116,211