CREST MAJOR LIMITED

Company Registration Number:
15657309 (England and Wales)

Unaudited statutory accounts for the year ended 31 July 2026

Period of accounts

Start date: 1 May 2025

End date: 31 July 2026

CREST MAJOR LIMITED

Contents of the Financial Statements

for the Period Ended 31 July 2026

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

CREST MAJOR LIMITED

Directors' report period ended 31 July 2026

The directors present their report with the financial statements of the company for the period ended 31 July 2026

Principal activities of the company

The principal activity of the Company during the period was the carrying on of its commercial and trading activities, specifically the provision of IT solutions

Additional information

The Directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.Company law requires the Directors to prepare financial statements for each financial period. Under that law, the Directors have elected to prepare the financial statements in accordance with the applicable accounting framework.The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company.The Directors are also responsible for safeguarding the assets of the Company and for taking reasonable steps to prevent and detect fraud and other irregularities.The Directors are responsible for maintaining appropriate internal controls and for ensuring that the financial statements are prepared on a basis that provides a true and fair representation of the Company's financial position and performance, subject to the applicable accounting requirements. Statement of Directors' Responsibilities in Respect of the Financial StatementsThe Directors confirm that, so far as they are aware:there is no relevant audit information of which the Company's auditor is unaware, where an auditor has been appointed;they have taken all reasonable steps to make themselves aware of any relevant audit information and to establish that any such information has been communicated to the Company's auditor, where applicable;the financial statements have been prepared using appropriate accounting policies consistently applied, subject to any changes disclosed in the notes to the financial statements; andthe financial statements have been prepared on the going concern basis, having regard to the Company's financial position and expected future trading activities. Internal Control and Accounting RecordsThe Directors acknowledge their responsibility for maintaining adequate accounting records and an appropriate system of internal control.The Company's accounting records are intended to:record all transactions accurately and on a timely basis;enable the Directors to monitor the Company's financial position;support the preparation of financial statements;assist in the identification and management of financial risks;provide appropriate information for management decision-making; andprotect the Company's assets.As the Company's trading activities have increased substantially, the Directors recognise the importance of continuously reviewing and strengthening internal controls. EmployeesThe Directors recognise the importance of the Company's employees to the continued development and success of the business.At the end of the reporting period, the Company employed 10 people. The Directors consider that maintaining an appropriately skilled and motivated workforce is important to supporting the Company's continued growth and operational performance.The Company seeks to maintain appropriate employment practices, provide employees with the necessary information and support to perform their duties effectively, and promote a professional and productive working environment.As the Company's activities continue to develop, the Directors will review staffing requirements and organisational resources to ensure that the Company has sufficient personnel and appropriate expertise to support its operational and strategic objectives. Environmental MattersThe Directors recognise the importance of responsible business practices and seek to operate the Company in a manner that is appropriate to the nature and scale of its activities.Where relevant to the Company's operations, the Directors will seek to manage the use of resources efficiently and comply with applicable environmental requirements.The Directors do not consider that the Company has material environmental risks requiring separate disclosure beyond those arising in the ordinary course of its business, based on the information currently available. Political Donations and ExpenditureThe Company did not make any political donations or incur any political expenditure during the period. Charitable DonationsThe Company did not make any material charitable donations during the period. Subsequent EventsThe Directors have considered events occurring between the period end and the date on which these financial statements are approved.Except as disclosed in the financial statements, the Directors are not aware of any material events occurring after the period end that would require adjustment to, or additional disclosure in, the financial statements. Independent AuditorThe financial statements are stated to be unaudited.Accordingly, no auditor's report is included with these financial statements unless an auditor has subsequently been appointed.Where the Company qualifies for audit exemption under applicable UK legislation and elects not to have an audit, the appropriate statutory audit-exemption statement should be included in the financial statements.The Directors should confirm the Company's audit status and applicable filing requirements before final approval. Statement of Going Concern and Financial ResourcesThe Directors have reviewed the Company's cash-flow position and available financial resources.The Company had approximately £520,630 of cash and £230,500 of investments at the period end. Against this, creditors falling due within one year amounted to approximately £130,500.The Company therefore had significant liquid resources relative to its short-term obligations.The Directors consider that the Company's current financial position provides sufficient flexibility to meet its foreseeable obligations and support its continuing trading activities.The Directors will nevertheless continue to monitor cash flow, debtor collection, creditor balances, taxation liabilities and future working capital requirements. Capital StructureAt the period end, the Company's issued share capital comprised: 1 ordinary share of £1.00.The Company's total shareholders' funds were approximately £932,301, based on the financial information supplied.Other reserves amounted to approximately £562,710, while retained earnings were approximately £369,590.The Directors will continue to monitor the Company's capital requirements in light of its growth and future investment plans. ReservesThe Company had total net assets of approximately £932,301 at the period end.The Directors consider that the Company's reserves provide a sound financial base for continuing operations.The Directors intend to retain sufficient reserves within the Company to support future trading, working capital requirements and potential investment opportunities, subject to the Company's future financial performance and applicable legal requirements. TaxationThe Company incurred a tax charge of approximately £119,945 for the period based on the financial information provided.The Directors recognise the importance of maintaining appropriate tax records and meeting the Company's obligations to HM Revenue & Customs.The Company will continue to monitor its corporation tax, VAT, payroll and other applicable taxation obligations.



Directors

The directors shown below have held office during the period of
20 May 2026 to 31 July 2026

Aleksandrs Sincovs
 Dmitris Zagolas

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
10 August 2026

And signed on behalf of the board by:
Name: Aleksandrs Sincovs
Status: Director

CREST MAJOR LIMITED

Profit And Loss Account

for the Period Ended 31 July 2026

15 months to 31 July 2026 2025


£
£
Turnover: 1,586,360 89,896
Cost of sales: ( 1,034,307 ) ( 75,966 )
Gross profit(or loss): 552,053 13,930
Distribution costs: 0 0
Administrative expenses: ( 72,272 ) ( 1,888 )
Other operating income: 0 0
Operating profit(or loss): 479,781 12,042
Interest receivable and similar income: 0 0
Interest payable and similar charges: 0 0
Profit(or loss) before tax: 479,781 12,042
Tax: ( 119,945 ) ( 2,288 )
Profit(or loss) for the financial year: 359,836 9,754

CREST MAJOR LIMITED

Balance sheet

As at 31 July 2026

Notes 15 months to 31 July 2026 2025


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets: 3 36,310 47,367
Tangible assets: 4 44,744 58,369
Investments:   0 0
Total fixed assets: 81,054 105,736
Current assets
Stocks:   0 0
Debtors: 5 232,690 251,943
Cash at bank and in hand: 520,630 42,379
Investments: 6 230,500 101,684
Total current assets: 983,820 396,006
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 7 ( 130,500 ) ( 12,588 )
Net current assets (liabilities): 853,320 383,418
Total assets less current liabilities: 934,374 489,154
Creditors: amounts falling due after more than one year: 8 ( 1,123 ) 0
Provision for liabilities: 0 0
Accruals and deferred income: ( 950 ) 0
Total net assets (liabilities): 932,301 489,154
Capital and reserves
Called up share capital: 1 1
Share premium account: 0 0
Other reserves: 562,710 479,399
Profit and loss account: 369,590 9,754
Total Shareholders' funds: 932,301 489,154

The notes form part of these financial statements

CREST MAJOR LIMITED

Balance sheet statements

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 10 August 2026
and signed on behalf of the board by:

Name: Aleksandrs Sincovs
Status: Director

The notes form part of these financial statements

CREST MAJOR LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2026

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover represents the amount receivable for goods and services supplied in the ordinary course of the Company's activities, excluding VAT and trade discounts. Revenue is recognised when the Company has satisfied its performance obligations and the amount of revenue can be measured reliably.

    Tangible fixed assets depreciation policy

    Tangible Fixed AssetsTangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses.Depreciation is charged systematically over the estimated useful economic lives of the assets. Depreciation charged during the period amounted to approximately £24,681.At the period end, tangible fixed assets had a carrying value of £44,744. The comparative carrying value was £58,369.4.5 DepreciationDepreciation is provided to write off the cost of tangible fixed assets over their estimated useful economic lives.The depreciation charge included in administrative expenses for the period was approximately £24,681.The Directors review the useful economic lives and carrying values of fixed assets regularly.

    Intangible fixed assets amortisation policy

    Intangible Fixed AssetsIntangible fixed assets are stated at cost less accumulated amortisation and any accumulated impairment losses.Where applicable, amortisation is charged systematically over the estimated useful economic life of the asset.At the period end, intangible assets had a carrying value of £36,310. The comparative carrying value was £47,367.

    Valuation information and policy

    Basis of PreparationThese financial statements have been prepared on the historical cost basis, except where otherwise stated in the accounting policies.The financial statements have been prepared from the accounting records maintained by the Company and in accordance with the accounting framework applicable to the Company.The financial statements have been prepared on a going concern basis.All amounts are presented in pounds sterling and have been rounded to the nearest pound unless otherwise indicated.

    Other accounting policies

    Cost of SalesCost of sales represents the direct costs attributable to the Company's revenue-generating activities. Cost of sales for the period amounted to £1,034,307. The resulting gross profit was £552,053. InvestmentsInvestments are recognised and measured in accordance with the accounting framework applicable to the Company. At the period end, the Company held investments with a carrying value of £230,500. The comparative investment balance was £101,684. The increase in investments during the period amounted to £128,816. Trade and Other DebtorsTrade and other debtors are initially recognised at transaction price and subsequently measured in accordance with the applicable financial reporting framework. At the period end, debtors amounted to £232,690. The comparative balance was £251,943. The Directors consider the carrying value of debtors to be recoverable, subject to normal credit risk. Cash and Cash EquivalentsCash and cash equivalents comprise cash at bank and in hand and other highly liquid resources where applicable. At the period end, cash at bank and in hand amounted to £520,630. The comparative balance was £42,379. The increase in cash during the period was approximately £478,251. Trade and Other CreditorsTrade and other creditors are recognised initially at transaction price and subsequently measured in accordance with the applicable accounting framework. Creditors falling due within one year amounted to £130,500 at the period end. The comparative balance was £12,588. Foreign CurrencyTransactions denominated in foreign currencies, if any, are translated into pounds sterling at the exchange rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the reporting date exchange rate. Any resulting exchange differences are recognised in the profit and loss account. No material foreign exchange differences have been separately identified in the information provided. TaxationTaxation represents the aggregate amount of current and deferred tax recognised in respect of the financial period. Current tax is based on taxable profit for the period and is recognised as an expense in the profit and loss account. The tax charge for the period amounted to approximately £119,945. The comparative tax charge was £2,288. Deferred TaxDeferred tax is recognised in respect of temporary differences arising between the carrying amounts of assets and liabilities for financial reporting purposes and the corresponding tax bases, where applicable under the relevant accounting framework. No deferred tax liability or asset has been separately identified in the information supplied. Any material deferred tax position should be reviewed before the final financial statements are approved. Employee BenefitsThe Company recognises employee costs and related liabilities in the period in which the services are provided. At the end of the reporting period, the Company employed 10 people. The Company recognises appropriate liabilities for wages, salaries, social security contributions, pension contributions and other employee-related obligations as they arise. ProvisionsProvisions are recognised when the Company has a present obligation arising from a past event, it is probable that an outflow of resources will be required to settle the obligation and the amount can be estimated reliably. No material provision for liabilities was reported at the period end. LeasesWhere applicable, lease payments are recognised in accordance with the Company's applicable accounting framework and the terms of the relevant lease arrangements. No material lease liability has been separately identified in the financial information provided.

CREST MAJOR LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2026

  • 2. Employees

    15 months to 31 July 2026 2025
    Average number of employees during the period 10 0

CREST MAJOR LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2026

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 May 2025 0 47,367 47,367
Additions 0 0 0
Disposals 0 0 0
Revaluations 0 0 0
Transfers 0 0 0
At 31 July 2026 0 47,367 47,367
Amortisation
At 1 May 2025 0 0 0
Charge for year 0 11,057 11,057
On disposals
Other adjustments
At 31 July 2026 0 11,057 11,057
Net book value
At 31 July 2026 0 36,310 36,310
At 30 April 2025 0 47,367 47,367

CREST MAJOR LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2026

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 May 2025 0 0 0 58,369 0 58,369
Additions 0 0 0 11,056 0 11,056
Disposals 0 0 0 0 0 0
Revaluations 0 0 0 0 0 0
Transfers 0 0 0 0 0 0
At 31 July 2026 0 0 0 69,425 0 69,425
Depreciation
At 1 May 2025 0 0 0 0 0 0
Charge for year 0 0 0 24,681 0 24,681
On disposals 0 0 0 0 0 0
Other adjustments 0 0 0 0 0 0
At 31 July 2026 0 0 0 24,681 0 24,681
Net book value
At 31 July 2026 0 0 0 44,744 0 44,744
At 30 April 2025 0 0 0 58,369 0 58,369

CREST MAJOR LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2026

5. Debtors

15 months to 31 July 2026 2025
£ £
Trade debtors 232,690 251,943
Prepayments and accrued income 0 0
Other debtors 0 0
Total 232,690 251,943
Debtors due after more than one year: 0 0

CREST MAJOR LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2026

6. Current assets investments note

Investments are recognised and measured in accordance with the accounting framework applicable to the Company. At the period end, the Company held investments with a carrying value of £230,500. The comparative investment balance was £101,684. The increase in investments during the period amounted to £128,816. The Directors consider the Company's investment holdings as part of its overall liquidity and capital management strategy.

CREST MAJOR LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2026

7. Creditors: amounts falling due within one year note

15 months to 31 July 2026 2025
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 10,555 10,300
Taxation and social security 119,945 2,288
Accruals and deferred income 0 0
Other creditors 0 0
Total 130,500 12,588

CREST MAJOR LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2026

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

15 months to 31 July 2026 2025
£ £
Bank loans and overdrafts 1,123 0
Amounts due under finance leases and hire purchase contracts 0 0
Other creditors 0 0
Total 1,123 0

CREST MAJOR LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2026

9. Financial Commitments

The Directors intend to retain sufficient reserves within the Company to support future trading, working capital requirements and potential investment opportunities, subject to the Company's future financial performance and applicable legal requirements.