REGISTERED NUMBER: 10211611 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

CRDS Management Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C J Rowlands

D S Summerfield

SECRETARY:

Mrs J K Harrison

REGISTERED OFFICE:

Stanton House

Eastham Village Road

Eastham

WIRRAL

CH62 0DE

REGISTERED NUMBER:

10211611 (England and Wales)

ACCOUNTANTS:

Johnstone Howell & Co

Unit 2

The Oaks

Stanney Mill Lane

Chester

Cheshire

CH2 4HY

FIXED ASSETS

Investments

4

540,047

540,047

CURRENT ASSETS

Cash at bank and in hand

50,560

88,115

CREDITORS

Amounts falling due within one year

5

241,056

208,783

NET CURRENT LIABILITIES

(190,496

)

(120,668

)

TOTAL ASSETS LESS CURRENT LIABILITIES

349,551

419,379

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

349,451

419,279

SHAREHOLDERS' FUNDS

349,551

419,379

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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:

C J Rowlands - Director

D S Summerfield - Director

1.	STATUTORY INFORMATION

CRDS Management 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 NIL (2025 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

540,047

NET BOOK VALUE

At 31 March 2026

540,047

At 31 March 2025

540,047

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

159,465

155,265

Taxation and social security

627

801

Other creditors

80,964

52,717

241,056

208,783

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 March 2026 and the period ended 31 March 2025:

2026

2025

£

£

C J Rowlands

Balance outstanding at start of year

(47,816

)

(15,629

)

Amounts advanced

52,829

76,356

Amounts repaid

(80,270

)

(108,543

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(75,257

)

(47,816

)

D S Summerfield

Balance outstanding at start of year

(3,341

)

3,617

Amounts advanced

11,820

13,157

Amounts repaid

(12,565

)

(20,115

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(4,086

)

(3,341

)

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £211,500 (2025 - £246,600) were paid to the directors .

At the balance sheet date amounts owed by the company to F.B. Site Services Limited (a wholly owned subsidiary) stood at £159,465 (2025 - £155,265).

9.	ULTIMATE CONTROLLING PARTY

The controlling party is C J Rowlands.