REGISTERED NUMBER: 02920187 (England and Wales)

Crestwood Holdings Limited

Unaudited financial statements

for the year ended 31 December 2025

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Directors:

J Bust

Mrs L M Bust

M Bust

Miss J Corbett

Registered office:

Construction House

Runwell Road

Wickford

Essex

SS11 7HQ

Registered number:

02920187 (England and Wales)

Accountants:

Clay Ratnage Strevens & Hills

Chartered Accountants

Construction House, Runwell Road

Wickford

Essex

SS11 7HQ

Fixed assets

Tangible assets

4

473

7,256

Investments

5

2,258,284

2,367,008

Investment property

6

2,600,000

2,745,000

4,858,757

5,119,264

Current assets

Debtors

7

36,108

32,412

Prepayments and accrued income

5,405

4,626

Cash at bank

188,884

348,159

230,397

385,197

Creditors

Amounts falling due within one year

8

37,220

504,180

Net current assets/(liabilities)

193,177

(118,983

)

Total assets less current liabilities

5,051,934

5,000,281

Provisions for liabilities

259,894

235,037

Net assets

4,792,040

4,765,244

Capital and reserves

Called up share capital

2,147,333

2,147,333

Share premium

57,180

57,180

Revaluation reserve

9

501,851

562,844

Other reserves

439,944

333,087

Retained earnings

1,645,732

1,664,800

4,792,040

4,765,244

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 29 June 2026 and were signed on its behalf by:

J Bust - Director

1.	Statutory information

Crestwood Holdings 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 as modified by the revaluation of certain assets.

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

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

50% on reducing balance

Investments in subsidiaries and associates

Investments in subsidiary and associate undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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 4 (2024 - 4 ) .

4.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 January 2025

148,354

Disposals

(143,258

)

At 31 December 2025

5,096

Depreciation

At 1 January 2025

141,098

Charge for year

1,231

Eliminated on disposal

(137,706

)

At 31 December 2025

4,623

Net book value

At 31 December 2025

473

At 31 December 2024

7,256

5.	Fixed asset investments

2025

2024

£

£

Shares in subsidiary company

1,000

1,000

Participating interests

1,000

1,000

Listed investments

2,256,284

2,365,008

2,258,284

2,367,008

Additional information is as follows:

Shares in

Interest

group

in

Listed

undertakings

associate

investments

Totals

£

£

£

£

Cost or valuation

At 1 January 2025

1,000

1,000

2,070,625

2,072,625

Additions

-

-

294,626

294,626

Disposals

-

-

(497,177

)

(497,177

)

Revaluations

-

-

135,168

135,168

At 31 December 2025

1,000

1,000

2,003,242

2,005,242

Net book value

At 31 December 2025

1,000

1,000

2,003,242

2,005,242

At 31 December 2024

1,000

1,000

2,070,625

2,072,625

Cost or valuation at 31 December 2025 is represented by:

Shares in

Interest

group

in

Listed

undertakings

associate

investments

Totals

£

£

£

£

Valuation in 2025

-

-

135,168

135,168

Cost

1,000

1,000

1,868,074

1,870,074

1,000

1,000

2,003,242

2,005,242

Market value of listed investments at 31 December 2025 - £ 2,003,242 (2024 - £ 2,070,625 ).

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

Cryptocurrency b/fwd

294,383

146,505

Cryptocurrency additions

9,745

19,706

Cryptocurrency fair value mvmt

(51,086

)

128,172

253,042

294,383

6.	Investment property

Total

£

Fair value

At 1 January 2025

2,745,000

Disposals

(145,000

)

At 31 December 2025

2,600,000

Net book value

At 31 December 2025

2,600,000

At 31 December 2024

2,745,000

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

4,727

4,505

Amounts owed by associates

27,079

27,003

Other debtors

4,302

904

36,108

32,412

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

11,362

10,966

Amounts owed to associates

-

11,078

Other creditors

25,858

482,136

37,220

504,180

9.

Reserves

Revaluation

reserve

£

At 1 January 2025

562,844

Bonus share issue

(25,145

)

Revaluation reserve

(35,848

)

At 31 December 2025

501,851