Registration number: 08729674

C&R Legal Limited

trading as Crowdy & Rose Solicitors

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 9

C&R Legal Limited

trading as Crowdy & Rose Solicitors

(Registration number: 08729674)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	81,425	100,050
Current assets
Stocks	6	89,585	53,601
Debtors	7	68,251	95,138
Cash at bank and in hand		460,995	425,750
		618,831	574,489
Creditors: Amounts falling due within one year	8	(172,824)	(180,705)
Net current assets		446,007	393,784
Total assets less current liabilities		527,432	493,834
Provisions for liabilities		-	(2,767)
Net assets		527,432	491,067
Capital and reserves
Called up share capital	9	120	180
Capital redemption reserve		120	60
Retained earnings		527,192	490,827
Shareholders' funds		527,432	491,067

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

C&R Legal Limited

trading as Crowdy & Rose Solicitors

(Registration number: 08729674)
Balance Sheet as at 31 January 2026

Approved and authorised by the Board on 30 July 2026 and signed on its behalf by:
 

......................................... S H Robinson Director

......................................... Mrs M Gongala-Stepien Director

C&R Legal Limited

trading as Crowdy & Rose Solicitors

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Crowdy & Rose
High Street
Lechlade
Glos
GL7 3AE

These financial statements were authorised for issue by the Board on 30 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

C&R Legal Limited

trading as Crowdy & Rose Solicitors

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% RB
Furniture and fittings	25% RB
Computer equipment	33% SL
Buildings	10% SL

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

C&R Legal Limited

trading as Crowdy & Rose Solicitors

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

C&R Legal Limited

trading as Crowdy & Rose Solicitors

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 23 (2025 - 27).

C&R Legal Limited

trading as Crowdy & Rose Solicitors

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 February 2025	150,000	150,000
At 31 January 2026	150,000	150,000
Amortisation
At 1 February 2025	150,000	150,000
At 31 January 2026	150,000	150,000
Carrying amount
At 31 January 2026	-	-

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 February 2025	108,442	105,527	213,969
Additions	-	6,991	6,991
At 31 January 2026	108,442	112,518	220,960
Depreciation
At 1 February 2025	38,354	75,565	113,919
Charge for the year	10,844	14,772	25,616
At 31 January 2026	49,198	90,337	139,535
Carrying amount
At 31 January 2026	59,244	22,181	81,425
At 31 January 2025	70,088	29,962	100,050

Included within the net book value of land and buildings above is £59,244 (2025 - £70,088) in respect of freehold land and buildings.
 

C&R Legal Limited

trading as Crowdy & Rose Solicitors

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

6

Stocks

	2026 £	2025 £
Work in progress	89,585	53,601

7

Debtors

	2026 £	2025 £
Trade debtors	42,255	66,191
Other debtors	25,996	28,947
	68,251	95,138

8

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	17,866	28,916
Taxation and social security	138,214	136,660
Accruals and deferred income	11,500	10,240
Other creditors	5,244	4,889
	172,824	180,705

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary A of £1 each	60	60	60	60
Ordinary B of £1 each	-	-	60	60
Ordinary C of £1 each	60	60	60	60
	120	120	180	180

C&R Legal Limited

trading as Crowdy & Rose Solicitors

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

10

Dividends

Final dividends paid

		2026 £		2025 £
Final dividend of £1,283.33 (2025 - £1,291.67) per each Ordinary A Shares		77,000		77,500
Final dividend of £675.00 (2025 - £1,291.67) per each Ordinary B Shares		40,500		77,500
Final dividend of £1,383.33 (2025 - £1,391.67) per each Ordinary C Shares		83,000		83,500
Final dividend of £Nil (2025 - £175.00) per each Ordinary D Shares		-		10,500
		200,500		249,000