REGISTERED NUMBER: 12329976 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

CRB Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D R Gillett

D South

REGISTERED OFFICE:

36 Brunel Way

Fareham

Hampshire

PO15 5SA

REGISTERED NUMBER:

12329976 (England and Wales)

AUDITORS:

Roches

1 Manor Court

6 Barnes Wallis Road

Segensworth

Fareham

Hampshire

PO15 5TH

FIXED ASSETS

Tangible assets

4

4,026,942

2,384,700

Investments

5

800,000

800,000

4,826,942

3,184,700

CURRENT ASSETS

Debtors

6

78,626

1,047,432

Cash at bank

17,921

8,238

96,547

1,055,670

CREDITORS

Amounts falling due within one year

7

3,114,600

3,173,853

NET CURRENT LIABILITIES

(3,018,053

)

(2,118,183

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,808,889

1,066,517

CREDITORS

Amounts falling due after more than one year

8

(828,491

)

(484,314

)

PROVISIONS FOR LIABILITIES

(939,187

)

(579,388

)

NET ASSETS

41,211

2,815

CAPITAL AND RESERVES

Called up share capital

950

950

Capital redemption reserve

50

50

Retained earnings

40,211

1,815

SHAREHOLDERS' FUNDS

41,211

2,815

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 11 September 2026 and were signed on its behalf by:

D South - Director

1.	STATUTORY INFORMATION

CRB Group 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.

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

-

25% on reducing balance and Straight line over 10 years

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans to related parties.

Financial assets & financial liabilities are initially recognised at the transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. However, if the arrangement constitutes a financing transaction then it is measured at the present value of the future receipts discounted at a market rate of interest.

Financial assets & financial liabilities classified as receivable within one year are not amortised.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

2,669,416

Additions

1,980,075

Disposals

(52,990

)

At 31 December 2025

4,596,501

DEPRECIATION

At 1 January 2025

284,716

Charge for year

305,027

Eliminated on disposal

(20,184

)

At 31 December 2025

569,559

NET BOOK VALUE

At 31 December 2025

4,026,942

At 31 December 2024

2,384,700

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

Plant and

machinery

etc

£

COST

At 1 January 2025

868,012

Additions

757,889

Disposals

(52,990

)

Transfer to ownership

(124,995

)

At 31 December 2025

1,447,916

DEPRECIATION

At 1 January 2025

65,272

Charge for year

89,228

Eliminated on disposal

(20,184

)

Transfer to ownership

(44,690

)

At 31 December 2025

89,626

NET BOOK VALUE

At 31 December 2025

1,358,290

At 31 December 2024

802,740

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

800,000

NET BOOK VALUE

At 31 December 2025

800,000

At 31 December 2024

800,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed by group undertakings

27,649

698,116

Other debtors

50,977

349,316

78,626

1,047,432

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

271,352

166,122

Trade creditors

-

132,196

Amounts owed to group undertakings

2,784,792

2,633,009

Other creditors

58,456

242,526

3,114,600

3,173,853

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

828,491

484,314

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts

1,099,843

650,436

The above loans are secured against the related asset.

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Richard Roche (Senior Statutory Auditor)

for and on behalf of Roches

11.	RELATED PARTY DISCLOSURES

CRB Group Limited is a member of a group. The parent of this group is C & C Industrial Group Limited, whose registered address is as follows:

36 Brunel Way

Segensworth East

Fareham

Hampshire

PO15 5SA

12.	POST BALANCE SHEET EVENTS

In March 2026, the company purchase a fin press machine for £687k. Finance of £489k was obtained in relation to its purchase.