REGISTERED NUMBER: SC049520 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CRAWFORD HENDERSON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A C Henderson

I Henderson

REGISTERED OFFICE:

St Cuthbert's

Kirkland Street

Maybole

Ayrshire

KA19 7HD

REGISTERED NUMBER:

SC049520 (Scotland)

ACCOUNTANTS:

Robert J Hart & Company

Chartered Accountants

Arran House

15D Skye Road

Prestwick

Ayrshire

KA9 2TA

FIXED ASSETS

Tangible assets

4

689,895

51,037

CURRENT ASSETS

Stocks

172,328

157,567

Debtors

5

102,901

161,486

Cash at bank and in hand

119,281

291,909

394,510

610,962

CREDITORS

Amounts falling due within one year

6

180,227

152,443

NET CURRENT ASSETS

214,283

458,519

TOTAL ASSETS LESS CURRENT LIABILITIES

904,178

509,556

CREDITORS

Amounts falling due after more than one year

7

(305,679

)

(10,819

)

PROVISIONS FOR LIABILITIES

10

(82,920

)

(11,619

)

ACCRUALS AND DEFERRED INCOME

(18,667

)

-

NET ASSETS

496,912

487,118

CAPITAL AND RESERVES

Called up share capital

5,002

5,002

Capital redemption reserve

1

1

Retained earnings

491,909

482,115

496,912

487,118

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 1 June 2026 and were signed on its behalf by:

I Henderson - Director

1.	STATUTORY INFORMATION

Crawford Henderson Limited is a private company, limited by shares , registered in Scotland. 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.

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.

Land and buildings

-

2% on cost

Plant and machinery etc

-

Straight line over 3 to 5 years

Government grants

Grants of a capital nature are credited to a deferral account and released over the life of the related asset. Grants of a revenue nature are credited to profit and loss to match the related expenditure.

Stocks

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

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.

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.

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 14 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Cost

At 1 January 2025

6,254

316,614

322,868

Additions

328,320

363,820

692,140

At 31 December 2025

334,574

680,434

1,015,008

Depreciation

At 1 January 2025

1,694

270,137

271,831

Charge for year

6,691

46,591

53,282

At 31 December 2025

8,385

316,728

325,113

Net book value

At 31 December 2025

326,189

363,706

689,895

At 31 December 2024

4,560

46,477

51,037

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

Cost

Additions

221,459

At 31 December 2025

221,459

Depreciation

Charge for year

24,552

At 31 December 2025

24,552

Net book value

At 31 December 2025

196,907

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

67,433

127,208

Other debtors

35,468

34,278

102,901

161,486

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

13,055

11,111

Hire purchase contracts (see note 8)

42,743

-

Trade creditors

14,672

4,948

Taxation and social security

34,685

119,762

Other creditors

75,072

16,622

180,227

152,443

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

165,018

5,556

Hire purchase contracts (see note 8)

140,661

-

Other creditors

-

5,263

305,679

10,819

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

125,018

-

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.12.25

31.12.24

£

£

Net obligations repayable:

Within one year

42,743

-

Between one and five years

140,661

-

183,404

-

Non-cancellable

operating leases

31.12.25

31.12.24

£

£

Within one year

5,530

5,530

Between one and five years

922

6,452

6,452

11,982

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts

183,404

-

Bank loan

172,518

-

355,922

-

The bank loan is secured by a fixed charge over the company's property, together with a bond and floating charge over the company's other assets.

Hire purchase creditors are secured over the specific assets financed.

10.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

82,920

11,619

Deferred

tax

£

Balance at 1 January 2025

11,619

Charge to Income Statement during year

71,301

Balance at 31 December 2025

82,920

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

I Henderson

Balance outstanding at start of year

-

-

Amounts advanced

6,000

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

6,000

-

The advance is interest free and is repayable on demand..