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COMPANY REGISTRATION NUMBER: 3349450

Crawford Controls Limited

Filleted Unaudited Financial Statements

31 December 2025

Crawford Controls Limited

Financial Statements

Year ended 31 December 2025

Contents | Pages

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2 to 3

Notes to the financial statements | 4 to 7

Crawford Controls Limited

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Crawford Controls Limited

Year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Crawford Controls Limited for the year ended 31 December 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of Crawford Controls Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Crawford Controls Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do accept or assume responsibility to anyone other than Crawford Controls Limited and its director for our work or for this report.
It is your duty to ensure that Crawford Controls Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Crawford Controls Limited. You consider that Crawford Controls Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Crawford Controls Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
HEBBLETHWAITES Chartered Accountants
2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ
24 June 2026

Crawford Controls Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 1,574 | 2,204

Current assets

Stocks | 82,686 |  | 80,751
Debtors | 6 | 249,996 |  | 237,983
Cash at bank and in hand | 12,042 |  | 8,118
| --------- |  | ---------
| 344,724 |  | 326,852

Creditors: amounts falling due within one year | 7 | 128,317 |  | 130,782
| --------- |  | ---------
Net current assets |  | 216,407 | 196,070
|  | --------- | ---------
Total assets less current liabilities |  | 217,981 | 198,274

Provisions

Taxation including deferred tax |  | 393 | 551
|  | --------- | ---------
Net assets |  | 217,588 | 197,723
|  | --------- | ---------

Crawford Controls Limited

Statement of Financial Position (continued)

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Capital and reserves

Called up share capital |  | 2 | 2
Profit and loss account |  | 217,586 | 197,721
|  | --------- | ---------
Shareholders funds |  | 217,588 | 197,723
|  | --------- | ---------

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 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 23 June 2026 , and are signed on behalf of the board by:

Mr D W Marshall |
Director |

Company registration number: 3349450

Crawford Controls Limited

Notes to the Financial Statements

Year ended 31 December 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 929 Abbeydale Road, Sheffield, S7 2QD.
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.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less ) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
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.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Furniture and office equipment | - | 15% reducing balance
| Motor vehicles | - | 25% reducing balance
| Computer and IT equipment | - | 25% straight line

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
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.
Financial instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 8 (2024: 8 ).
5. Tangible assets

| Furniture and office equipment | Motor vehicles | Computer and IT equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 January 2025 and 31 December 2025 | 405 | 5,325 | 2,535 | 8,265
| ---- | ------- | ------- | -------
Depreciation |  |  |  |
At 1 January 2025 | 224 | 4,272 | 1,565 | 6,061
Charge for the year | 27 | 263 | 340 | 630
| ---- | ------- | ------- | -------
At 31 December 2025 | 251 | 4,535 | 1,905 | 6,691
| ---- | ------- | ------- | -------
Carrying amount |  |  |  |
At 31 December 2025 | 154 | 790 | 630 | 1,574
| ---- | ------- | ------- | -------
At 31 December 2024 | 181 | 1,053 | 970 | 2,204
| ---- | ------- | ------- | -------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 244,754 | 233,086
Other debtors | 5,242 | 4,897
| --------- | ---------
| 249,996 | 237,983
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 2,698
Trade creditors | 56,958 | 58,971
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 40,195 | 44,407
Corporation tax | 5,633 | 4,532
Social security and other taxes | 21,119 | 15,981
Other creditors | 4,412 | 4,193
| --------- | ---------
| 128,317 | 130,782
| --------- | ---------

8. Related party transactions
A loan account exits between Crawford Controls Limited and Sub Zero Holdings Ltd, a company related by common control and directorship. Included in amounts owed by group undertakings at the balance sheet date is an amount of £40,195 (2024 £44,407) owing to Sub Zero Holdings Ltd from the company. No interest is being charged on this loan, which is repayable on demand. Sub Zero Holdings Ltd also controls Bradley Refrigeration Limited, by virtue of common directorship and it owning 100% of the share capital, and so at the balance sheet date, Bradley Refrigeration Ltd was a company under common control. During the year, Crawford Controls Ltd invoiced Bradley Refrigeration Ltd for goods in the value of £174,796 (2024 £171,933) and there was an amount owing to Crawford Controls Ltd at the year end date of £14,401 (2024 £49,533) included in trade debtors above.
9. Controlling party
The ultimate controlling party is Sub Zero Holdings Ltd, a company registered in the United Kingdom, by virtue of its ownership of the entire issued share capital of the company. Sub Zero Holdings Ltd is in turn owned by Mr David and Mrs Joanne Marshall by virtue of their ownership of 100% of the share capital. Mr David Marshall is also the sole director of Crawford Controls Ltd. There is no requirement to prepare group accounts.