REGISTERED NUMBER: 00702113 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2025

FOR

H.CRABTREE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W S Hall

S R Hall

G A Hall

REGISTERED OFFICE:

Hyde Bank Rd

New Mills

High Peak

SK22 4BP

REGISTERED NUMBER:

00702113 (England and Wales)

ACCOUNTANTS:

Cresswells

12 Market Street

Hebden Bridge

West Yorkshire

HX7 6AD

FIXED ASSETS

Intangible assets

4

450,000

-

Tangible assets

5

2,913,892

1,724,234

Investments

6

155,480

155,480

3,519,372

1,879,714

CURRENT ASSETS

Stocks

93,121

52,428

Debtors

7

2,687,121

2,795,060

Cash at bank and in hand

860,793

831,696

3,641,035

3,679,184

CREDITORS

Amounts falling due within one year

8

3,541,005

2,783,086

NET CURRENT ASSETS

100,030

896,098

TOTAL ASSETS LESS CURRENT LIABILITIES

3,619,402

2,775,812

CREDITORS

Amounts falling due after more than one year

9

800,660

238,493

NET ASSETS

2,818,742

2,537,319

CAPITAL AND RESERVES

Called up share capital

5,000

5,000

Share premium

4,636

4,636

Retained earnings

2,809,106

2,527,683

SHAREHOLDERS' FUNDS

2,818,742

2,537,319

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

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

W S Hall - Director

1.	STATUTORY INFORMATION

H.Crabtree 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about H.Crabtree Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiaries are valued at cost less provision for impairment.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial assets and liabilities are recognised with the company becomes party to the contractual provisions of the financial instrument. The company holds only basic financial instruments, which comprises cash and cash equivalents, trade and other debtors, trade and other creditors, and loans and borrowings. The company has chosen to apply the provisions of Section 11 Basic Financial Instruments in full.

Financial assets - classified as basic financial instruments

Cash and cash equivalents - cash and cash equivalents include cash in hand and deposits held with the banks.

Trade and other debtors - trade and other debtors are initially recognised at the transaction price, including any transaction costs, and are subsequently measured at amortised cost using the effective interest method, less any provisions for impairment. Amounts that are receivable within one year are measured at the undiscounted amount expected to be received, net of any impairment.

Financial liabilities - classified as basic financial instruments

Trade and other creditors - trade and other creditors are initially measured at the transaction price, including any transaction costs, and subsequently measured at amortised cost using the effective interest method. amounts that are payable within one year are measured at the undiscounted amount expected to be payable.

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.

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 53 (2024 - 49 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

500,000

At 30th November 2025

500,000

AMORTISATION

Amortisation for year

50,000

At 30th November 2025

50,000

NET BOOK VALUE

At 30th November 2025

450,000

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1st December 2024

409,122

360,827

4,493,869

5,263,818

Additions

-

106,277

1,865,784

1,972,061

Disposals

-

-

(27,805

)

(27,805

)

At 30th November 2025

409,122

467,104

6,331,848

7,208,074

DEPRECIATION

At 1st December 2024

24,236

319,908

3,195,440

3,539,584

Charge for year

4,247

41,983

723,933

770,163

Eliminated on disposal

-

-

(15,565

)

(15,565

)

At 30th November 2025

28,483

361,891

3,903,808

4,294,182

NET BOOK VALUE

At 30th November 2025

380,639

105,213

2,428,040

2,913,892

At 30th November 2024

384,886

40,919

1,298,429

1,724,234

6.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST

At 1st December 2024

and 30th November 2025

153,230

2,250

155,480

NET BOOK VALUE

At 30th November 2025

153,230

2,250

155,480

At 30th November 2024

153,230

2,250

155,480

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,319,647

1,408,914

Amounts owed by group undertakings

1,086,467

1,086,467

Other debtors

5,527

5,831

Deferred tax asset

Accelerated capital allowances

44,745

55,743

Prepayments and accrued income

230,735

238,105

2,687,121

2,795,060

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

10,055

Hire purchase contracts

785,549

166,788

Trade creditors

569,968

855,085

Amounts owed to group undertakings

1,131,667

1,131,560

Tax

-

16,024

Social security and other taxes

56,904

56,219

VAT

211,845

206,751

Other creditors

410,895

41,099

Accrued expenses

374,177

299,505

3,541,005

2,783,086

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

800,660

238,493

10.	FINANCIAL INSTRUMENTS

2018

2017

£

£

Cash and cash equivalents

214,470

194,229

Financial assets held at amortised cost

1,952,424

862,328

2,166,894

1,056,557

2018

2017

£

£

Financial liabilities held at amortised cost

1,467,272

740,561

1,467,272

740,561

Financial assets held at amortised cost comprise trade debtors and amounts owed by group undertakings.

Financial liabilities held at amortised cost comprise of trade creditors, amounts owed to group undertakings and other creditors.

11.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £50,900 (2024 - £63,290). Contributions totalling £1,071 (2024 - £3,385) were payable to the fund at the balance sheet date and are included in creditors.