REGISTERED NUMBER: 03838753 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

CRO Corporate Services Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

12,834

16,528

12,834

16,528

CURRENT ASSETS

Debtors

6

730,694

577,723

Cash at bank and in hand

70,026

13,916

800,720

591,639

CREDITORS

Amounts falling due within one year

7

(733,001

)

(623,956

)

NET CURRENT ASSETS/(LIABILITIES)

67,719

(32,317

)

TOTAL ASSETS LESS CURRENT LIABILITIES

80,553

(15,789

)

CAPITAL AND RESERVES

Called up share capital

189

189

Capital redemption reserve

(29,237

)

(29,237

)

Retained earnings

109,601

13,259

80,553

(15,789

)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 April 2026 and were signed on its behalf by:

Mr P C Vibrans - Director

1.	STATUTORY INFORMATION

CRO Corporate Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03838753

Registered office:

Carpenter Court

1 Maple Road

Bramhall

Stockport

Cheshire

SK7 2DH

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, net of VAT and trade discounts.

When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to finalisation of work completed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

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 26 (2024 - 25 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

300,000

AMORTISATION

At 1 January 2025

and 31 December 2025

300,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

23,450

45,449

68,899

Additions

1,720

6,531

8,251

Disposals

-

(16,234

)

(16,234

)

At 31 December 2025

25,170

35,746

60,916

DEPRECIATION

At 1 January 2025

21,887

30,484

52,371

Charge for year

821

11,124

11,945

Eliminated on disposal

-

(16,234

)

(16,234

)

At 31 December 2025

22,708

25,374

48,082

NET BOOK VALUE

At 31 December 2025

2,462

10,372

12,834

At 31 December 2024

1,563

14,965

16,528

6.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

471,067

338,910

Amounts owed by group undertakings

211,150

195,711

Other debtors

35,052

29,677

717,269

564,298

Amounts falling due after more than one year:

Other debtors

13,425

13,425

Aggregate amounts

730,694

577,723

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

-

38,212

Trade creditors

77,007

98,540

Taxation and social security

548,373

402,468

Other creditors

107,621

84,736

733,001

623,956

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

28,638

40,092

Between one and five years

17,046

28,638

In more than five years

-

17,047

45,684

85,777