Company registration number: 08264025
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
CRA Consulting Limited
Pages for filing with the Registrar
CRA Consulting Limited
Chartered Accountants’ Report to the Board of Directors for the preparation of the unaudited financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CRA Consulting Limited for the year ended 31 December 2025 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company’s accounting records and from information and explanations you have given us.
As a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW’s regulations and guidance at https://www.icaew.com/regulation.
This report is made solely to the Board of Directors of CRA Consulting Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of CRA Consulting Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CRA Consulting Limited and its Board of Directors, as a body, for our work, or for this report.
It is your duty to ensure that CRA Consulting Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CRA Consulting Limited. You consider that CRA Consulting Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of CRA Consulting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Cobble Accountants Limited
Commerce House
Carlton Boulevard
Lincoln
Lincolnshire
LN2 4WJ
United Kingdom
Date: 24 August 2026
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Company registration number: 08264025
CRA Consulting Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 59,902 77,022
59,902 77,022
Current assets
Debtors 5 70,774 140,283
Cash at bank and in hand 374,376 240,621
445,150 380,904
Creditors: amounts falling due within one year
6 (199,471) (165,731)
Net current assets 245,679 215,173
Total assets less current liabilities 305,581 292,195
Creditors: Amounts falling due after more than one year
7 (49,167) (67,889)
Provisions for liabilities (3,044) (4,705)
NET ASSETS 253,370 219,601
Capital and reserves
Called up share capital 103 103
Profit and loss account 253,267 219,498
TOTAL EQUITY 253,370 219,601
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 08264025
CRA Consulting Limited
Balance sheet - continued
as at 31 December 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 24 August 2026 and signed on its behalf by:
Mrs C Naylor, Director Mr R Addy, Director
24 August 2026 24 August 2026
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CRA Consulting Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
CRA Consulting Limited is a private company registered in England and Wales. Its registered number is 08264025. The company is limited by shares. Its registered office is 51 Clarkegrove Road, Sheffield, South Yorkshire, S10 2NH.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the 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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Motor vehicles - 25% reducing balance
Computer equipment - 25% reducing balance
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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.
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CRA Consulting Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Deferred taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 10 (2024 - 10).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 97,136
Additions 2,848
At 31 December 2025 99,984
Depreciation
At 1 January 2025 20,114
Charge for year 19,968
At 31 December 2025 40,082
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CRA Consulting Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
4 Tangible fixed assets - continued
Net book value
At 31 December 2025 59,902
At 31 December 2024 77,022
5 Debtors
2025 2024
£ £
Trade debtors 66,190 85,685
Amounts owed by group undertakings - 29,788
Directors' loan accounts 534 22,974
Prepayments and accrued income 4,050 1,836
70,774 140,283
6 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts - 10,260
Hire purchase and finance leases 8,982 8,793
Trade creditors 13,533 12,420
Other creditors 16,412 868
Taxation 96,238 74,634
VAT payable 52,023 53,616
Social security and other tax 9,783 2,830
Accruals and deferred income 2,500 2,310
199,471 165,731
7 Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans - 9,740
Hire purchase and finance leases 49,167 58,149
49,167 67,889
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CRA Consulting Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
8 Share capital
The company’s issued share capital comprises 100 Ordinary Shares of £1 each, 1 Ordinary B Share of £1, 1 Ordinary C Share of £1 and 1 Ordinary D Share of £1, giving a total issued share capital of £103. The Ordinary Shares carry full rights to receive notice of, attend and vote at general meetings of the company, with each Ordinary Share carrying one vote. The Ordinary Shares also carry full rights to dividends and capital distributions, including on a winding up. The Ordinary B, Ordinary C and Ordinary D Shares do not carry voting rights.
9 Controlling party
The company is under the control of the directors.
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