REGISTERED NUMBER: 07077221 (England and Wales)

CRAG INVESTMENTS LIMITED

Unaudited Financial Statements

for the Year Ended 30 November 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs R L Cordingley

J B Cordingley

Mrs J A Cordingley

REGISTERED OFFICE:

Ewood

Langbar Road

Ilkley

West Yorkshire

LS29 0AR

REGISTERED NUMBER:

07077221 (England and Wales)

FIXED ASSETS

Tangible assets

4

2,167

2,708

Investments

5

50

-

Investment property

6

2,644,658

2,644,658

2,646,875

2,647,366

CURRENT ASSETS

Debtors

7

239,599

254,091

Cash at bank

1,953

1,946

241,552

256,037

CREDITORS

Amounts falling due within one year

8

55,881

202,951

NET CURRENT ASSETS

185,671

53,086

TOTAL ASSETS LESS CURRENT LIABILITIES

2,832,546

2,700,452

CREDITORS

Amounts falling due after more than one year

9

2,806,544

2,677,890

NET ASSETS

26,002

22,562

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

25,999

22,559

26,002

22,562

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 13 August 2026 and were signed on its behalf by:

J B Cordingley - Director

1.	STATUTORY INFORMATION

CRAG INVESTMENTS 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Investments in subsidiaries

Investments in subsidiary 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 December 2024

and 30 November 2025

32,778

5,016

37,794

DEPRECIATION

At 1 December 2024

30,372

4,714

35,086

Charge for year

481

60

541

At 30 November 2025

30,853

4,774

35,627

NET BOOK VALUE

At 30 November 2025

1,925

242

2,167

At 30 November 2024

2,406

302

2,708

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

50

At 30 November 2025

50

NET BOOK VALUE

At 30 November 2025

50

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

2,644,658

NET BOOK VALUE

At 30 November 2025

2,644,658

At 30 November 2024

2,644,658

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

236,710

245,310

Other debtors

2,889

8,781

239,599

254,091

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

39,665

198,325

Trade creditors

3,757

2,901

Amounts owed to group undertakings

10,000

-

Taxation

934

200

Other creditors

1,525

1,525

55,881

202,951

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

138,828

-

Other creditors

2,667,716

2,677,890

2,806,544

2,677,890

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

£

Bank loans

178,493

198,325

Bank borrowings are secured by fixed charges against the specific properties to which they relate.