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Registration number: SC568865

Cracka Longi Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Cracka Longi Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 4

Cracka Longi Limited

Company Information

Directors | Mr Neil Craigie Gray Mr Peter Tierney

Registered office | Ridgeways Back Road Stromness Orkney Scotland KW16 3DS

Accountants | Gray Associates Ridgeways Back Road Stromness Orkney KW16 3DS

Cracka Longi Limited

(Registration number: SC568865)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Cash at bank and in hand |  | 75 | 77
Creditors: Amounts falling due within one year | 4 | - | (1)
Total assets less current liabilities |  | 75 | 76
Creditors: Amounts falling due after more than one year | 4 | (1,499) | (1,399)
Net liabilities |  | (1,424) | (1,323)
Capital and reserves |  |  |
Called up share capital | 5 | 1 | 1
Retained earnings |  | (1,425) | (1,324)
Shareholders' deficit |  | (1,424) | (1,323)

For the financial year ending 31 December 2025 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.

Approved and authorised by the Board on 21 August 2026 and signed on its behalf by:

......................................... Mr Neil Craigie Gray Director

Cracka Longi Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

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

The address of its registered office is:
Ridgeways
Back Road
Stromness
Orkney
KW16 3DS
Scotland

These financial statements were authorised for issue by the Board on 21 August 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.

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.

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Cracka Longi Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Creditors

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Other financial liabilities | 1,499 | 1,399

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 1 | 1 | 1 | 1

6 | Parent and ultimate parent undertaking

The company's immediate parent is Hammars Hill Energy Limited, incorporated in Scotland.