Company No: 11300872 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Intangible assets	3	59,628		71,308
Investment property	4	215,000		215,000
		274,628		286,308
Current assets
Debtors	5	100		100
Investments	6	52,342		45,611
Cash at bank and in hand		12,596		17,070
		65,038		62,781
Creditors: amounts falling due within one year	7	( 229,500)		( 229,993)
Net current liabilities		(164,462)		(167,212)
Total assets less current liabilities		110,166		119,096
Creditors: amounts falling due after more than one year	8	( 80,011)		( 81,453)
Provision for liabilities	9	( 15,662)		( 18,582)
Net assets		14,493		19,061
Capital and reserves
Called-up share capital	10	100		100
Other reserves		24,281		24,281
Profit and loss account		( 9,888 )		( 5,320 )
Total shareholders' funds		14,493		19,061

For the financial year ending 31 March 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Crill Holdings Limited (registered number: 11300872) were approved and authorised for issue by the Board of Directors on 29 July 2026. They were signed on its behalf by:

C Bowers Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Crill Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Kestrel House, Howbery Park, Wallingford, OX10 8BA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £1.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement 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.

Intangible assets

Intangible assets, which is cryptocurrency held for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

Other intangible assets

not amortised

Investment property

Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from the changes in fair value is recognised in the profit or loss account.
Investment properties were subject to valuation by the director who is not a professionally qualified valuer, but has experience in the location and class of investment property being revalued.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial assets
Investments are initially measured at cost, which includes the purchase price and any directly attributable transaction costs. Subsequent measurement is based on the type of investment:

Listed investments are measured at fair value, where a reliable market value is available, with changes in fair value recognised in the profit and loss account.

Unlisted investments are measured at cost less impairment, as fair value cannot be reliably measured.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 April 2025	71,308		71,308
Revaluations	( 11,680)		( 11,680)
At 31 March 2026	59,628		59,628
Accumulated amortisation
At 01 April 2025	0		0
At 31 March 2026	0		0
Net book value
At 31 March 2026	59,628		59,628
At 31 March 2025	71,308		71,308

Cost or valuation of Cryptocurrency at 31 March 2025 is represented by:

Valuation in 2021: 27,213
Valuation in 2022: (3,100)
Valuation in 2023: (17,252)
Valuation in 2024: 39,252
Valuation in 2025: 1,760
Valuation in 2026: (11,680)
Cost: 23,435
Total: 59,628

4. Investment property

	Investment property
	£
Valuation
As at 01 April 2025	215,000
As at 31 March 2026	215,000

Fair value at 31 March 2026 is represented by:

Valuation in 2022: 14,976
Valuation in 2023: 15,000
Cost: 185,024
Total: 215,000

5. Debtors

	2026		2025
	£		£
Other debtors	100		100

6. Current asset investments

	2026		2025
	£		£
Investments in financial asset	52,342		45,611

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans (secured)	2,737		3,864
Amounts owed to connected companies	224,028		224,029
Other creditors	2,735		2,100
	229,500		229,993

8. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans (secured)	80,011		81,453

At the year end there was a fixed charge, including a negative pledge over the investment property, in relation to the mortgage on that property.

Amounts repayable after more than 5 years are included in creditors falling due over one year:

	2026		2025
	£		£
Bank loans (secured)	67,301		63,939

9. Provision for liabilities

	2026		2025
	£		£
Deferred tax	15,662		18,582

10. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
80 Ordinary shares of £ 1.00 each	80		80
10 Ordinary A shares of £ 1.00 each	10		10
10 Ordinary B shares of £ 1.00 each	10		10
	100		100