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Registered number:
For the Period Ended
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Crockard ASC Limited
Company Information
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Crockard ASC Limited
Contents
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Crockard ASC Limited
Group Strategic Report
For the Period Ended 31 December 2025
The directors present their strategic report and financial statements for the 15 month period ended 31 December 2025.
The principal activity for the Group continues to be the performance of engineering and renewables work.
The directors are satisfied with the increased profitability during the period, and the sustained growth in operations even taking into account the extended accounting period. The directors are satisfied with the result for the period despite the challenging market conditions and they continue to monitor trading conditions. Operating costs continue to come under inflationary pressure and increased energy costs. These costs continued to be monitored on a regular basis, and are included in the group's pricing model where possible.
The directors consider the key risk and uncertainty affecting the business to be that of foreign exchange as they deal with customers and suppliers in USD, EUR, New Taiwan Dollar (TWD) and South Korean Won (KRW). The Group mitigates these risks through the use of foreign currency accounts and monitors fluctuations on a regular basis.
The Group operates primarily in the construction and renewables sector. Demand for these services is influenced by levels of investment in construction, infrastructure and renewable energy projects. Economic downturns, reduced capital expenditure, higher interest rates or delays to investment decisions may adversely impact project opportunities and revenue growth. The Group mitigates this through maintaining a diversified client base and through active business development. The construction and renewable energy sectors continue to experience shortages of skilled workers. Failure to attract, develop and retain suitably qualified personnel could constrain growth and impact service delivery. The Group mitigates this through competitive remuneration, employee engagement initiatives and succession planning.
The directors consider turnover and gross profit to be the main measures of financial performance. During the period, turnover amounted to £13,184,468 (12 months to 30 September 2024 - £9,976,488), gross profit amounted to £2,938,633 (12 months to 30 September 2024 - £2,218,018). The Group continues to monitor these indicators on a monthly and annual basis.
There are no other key performance indicators utilised by the Group.
This report was approved by the board on 5 October 2026 and signed on its behalf.
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Crockard ASC Limited
Directors' Report
For the Period Ended 31 December 2025
The directors present their report and the financial statements for the 15 month period from 1 October 2024 to 31 December 2025.
The profit for the period, after taxation, amounted to £895,187 (2024 - £676,427).
An interim dividend for the year was paid in the amount of £258,353 (2024 - £200,000). A final dividend of £50,000 has been declared but remains unpaid. The directors do not recommend any further dividends.
The directors who served during the period were:
There have been no significant events affecting the Group since the period end.
The auditors, Sumer Auditco NI Limited, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
This report was approved by the board on
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Crockard ASC Limited
Directors' Responsibilities Statement
For the Period Ended 31 December 2025
The directors are responsible for preparing the Group Strategic Report, the Directors' Report and the consolidated financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and the Group and of the profit or loss of the Group for that period.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the Group's financial statements and then apply them consistently;
∙make judgments and accounting estimates that are reasonable and prudent;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and the Group and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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Crockard ASC Limited
Independent Auditors' Report to the Members of Crockard ASC Limited
We have audited the financial statements of Crockard ASC Limited (the 'Parent Company') and its subsidiaries (the 'Group') for the period ended 31 December 2025, which comprise the Consolidated Statement of Comprehensive Income, the Consolidated Analysis of Net Debt, the Consolidated Balance Sheet, the Company Balance Sheet, the Consolidated Statement of Cash Flows, the Consolidated Statement of Changes in Equity, the Company Statement of Changes in Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
Our audit opinion on the prior period financial statements was qualified because we were unable to obtain sufficient appropriate audit evidence regarding the existence of inventory at 30 September 2024. As opening inventory affects the determination of the current period results, we were unable to determine whether any adjustment was necessary to the profit for the period and opening retained earnings.
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the Parent Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
However, because not all future events or conditions can be predicted, this statement is not a guarantee as to the group's ability to continue as a going concern.
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Crockard ASC Limited
Independent Auditors' Report to the Members of Crockard ASC Limited (continued)
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Group Strategic Report and the Directors' Report for the financial period for which the financial statements are prepared is consistent with the financial statements; and
∙the Group Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Group and the Parent Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Directors' Report.
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Crockard ASC Limited
Independent Auditors' Report to the Members of Crockard ASC Limited (continued)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We obtained an understanding of the legal and regulatory framework applicable to the Company and the industry in which it operates. We considered the risk of acts by the Company that were contrary to applicable laws and regulations, including fraud, and identified the principal risks as those relating to the posting of unusual journals, management override of controls, complex transactions and revenue recognition.
Our procedures in response to these risks included enquiries of management regarding known or suspected instances of non-compliance with laws and regulations and fraud; review of board minutes and correspondence with regulatory authorities; testing of journal entries, including those identified as unusual or high risk; assessment of accounting estimates and judgements for indicators of management bias; and substantive testing of revenue transactions, including consideration of the application of appropriate cut-off procedures at the period end. Owing to the inherent limitations of an audit, there is an unavoidable risk that material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with ISAs (UK). The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve deliberate concealment through collusion, forgery, intentional omissions, misrepresentations or the override of internal controls. The primary responsibility for the prevention and detection of fraud rests with both those charged with governance and management. As with any audit, our procedures were not designed to detect all irregularities and cannot provide assurance that all instances of non-compliance with laws and regulations or fraud, whether material or otherwise, will be identified.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
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Crockard ASC Limited
Independent Auditors' Report to the Members of Crockard ASC Limited (continued)
for and on behalf of
6 Murray Street
BT1 6DN
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Crockard ASC Limited
Consolidated Statement of Comprehensive Income
For the Period Ended 31 December 2025
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Crockard ASC Limited
Registered number: NI633870
Consolidated Balance Sheet
As at
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 October 2026.
The notes on pages 15 to 35 form part of these financial statements.
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Crockard ASC Limited
Registered number: NI633870
Company Balance Sheet
As at
The financial statements were approved and authorised for issue by the board and were signed on its behalf on
The notes on pages 15 to 35 form part of these financial statements.
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Crockard ASC Limited
Consolidated Statement of Changes in Equity
For the Period Ended 31 December 2025
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Crockard ASC Limited
Company Statement of Changes in Equity
For the Period Ended 31 December 2025
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Crockard ASC Limited
Consolidated Statement of Cash Flows
For the Period Ended 31 December 2025
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Crockard ASC Limited
Consolidated Statement of Cash Flows (continued)
For the Period Ended 31 December 2025
Consolidated Analysis of Net Debt
For the Period Ended 31 December 2025
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Crockard ASC Limited
Notes to the Financial Statements
For the Period Ended 31 December 2025
Crockard ASC Limited is a private company limited by shares, incorporated in Northern Ireland The Company's registered office is located at CASC 12 Altona Road East, Blaris Industrial Estate, Lisburn, Northern Ireland, BT27 5QB.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires Group management to exercise judgment in applying the Group's accounting policies (see note 3).
The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Comprehensive Income in these financial statements.
Parent company disclosure exemptions
In preparing the separate financial statements of the parent company, advantage has been taken of the following disclosure exemptions available to qualifying entities: - No cash flow statement or net debt reconciliation has been presented for the parent company; - Disclosures in respect of the parent company’s income, expense, net gains and net losses on financial instruments measured at amortised cost have not been presented as equivalent disclosures have been provided in respect of the group as a whole; and - No disclosure has been given for the aggregate remuneration of the key management personnel of the parent company as their remuneration is included in the totals for the group as a whole.
The following principal accounting policies have been applied:
The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.
The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Balance Sheet, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated Statement of Comprehensive Income from the date on which control is obtained. They are deconsolidated from the date control ceases.
The financial statements have been prepared on the basis that the directors, after making enquiries,
have a reasonable expectation that the company has adequate resources to enable it to continue operating for the foreseeable future. For this reason, the going concern basis continues to be adopted in preparing the financial statements.
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Crockard ASC Limited
Notes to the Financial Statements
For the Period Ended 31 December 2025
2.Accounting policies (continued)
Functional and presentation currency
Transactions and balances
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Crockard ASC Limited
Notes to the Financial Statements
For the Period Ended 31 December 2025
2.Accounting policies (continued)
Grants of a revenue nature are recognised in the Consolidated Statement of Comprehensive Income in the same period as the related expenditure.
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Crockard ASC Limited
Notes to the Financial Statements
For the Period Ended 31 December 2025
2.Accounting policies (continued)
Goodwill
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Comprehensive Income over its useful economic life of 10 years.
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Crockard ASC Limited
Notes to the Financial Statements
For the Period Ended 31 December 2025
2.Accounting policies (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
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Crockard ASC Limited
Notes to the Financial Statements
For the Period Ended 31 December 2025
2.Accounting policies (continued)
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
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Crockard ASC Limited
Notes to the Financial Statements
For the Period Ended 31 December 2025
2.Accounting policies (continued)
Financial instruments are recognised in the Group's Balance Sheet when the Group becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Discounting is omitted where the effect of discounting is immaterial. The Group's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
Other financial assets
Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.
Impairment of financial assets
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.
Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.
If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.
Basic financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Group after the deduction of all its liabilities.
Basic financial liabilities, which include trade and other creditors, bank loans, other loans and loans due to fellow group companies are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently
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Crockard ASC Limited
Notes to the Financial Statements
For the Period Ended 31 December 2025
2.Accounting policies (continued)
measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.
Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.
Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
Derecognition of financial instruments
Derecognition of financial assets
Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Group transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Group will continue to recognise the value of the portion of the risks and rewards retained.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Group's contractual obligations expire or are discharged or cancelled.
The whole of the turnover is attributable to engineering and renewables work undertaken by the entity. Turnover by geographical market has not been disclosed, as the directors consider this information to be seriously prejudicial to the Company’s interests. The exemption under FRS 102 has been applied.
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Crockard ASC Limited
Notes to the Financial Statements
For the Period Ended 31 December 2025
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Crockard ASC Limited
Notes to the Financial Statements
For the Period Ended 31 December 2025
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Crockard ASC Limited
Notes to the Financial Statements
For the Period Ended 31 December 2025
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Crockard ASC Limited
Notes to the Financial Statements
For the Period Ended 31 December 2025
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Crockard ASC Limited
Notes to the Financial Statements
For the Period Ended 31 December 2025
12.Taxation (continued)
There were no factors that may affect future tax charges.
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Crockard ASC Limited
Notes to the Financial Statements
For the Period Ended 31 December 2025
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Crockard ASC Limited
Notes to the Financial Statements
For the Period Ended 31 December 2025
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Crockard ASC Limited
Notes to the Financial Statements
For the Period Ended 31 December 2025
15.Tangible fixed assets (continued)
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Crockard ASC Limited
Notes to the Financial Statements
For the Period Ended 31 December 2025
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Crockard ASC Limited
Notes to the Financial Statements
For the Period Ended 31 December 2025
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Crockard ASC Limited
Notes to the Financial Statements
For the Period Ended 31 December 2025
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Crockard ASC Limited
Notes to the Financial Statements
For the Period Ended 31 December 2025
24.Deferred taxation (continued)
Profit and loss account
adjustments.
The company operates a defined contribution pension scheme. The assets of the defined contribution
plan are held separately from those of the company in an independent trustee administered fund. The company's contributions are charged to the profit and loss account in the period in which contributions are payable. During the period £59,036 (year to 30 September 2024 - £39,428) was charged to the profit and loss account.
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Crockard ASC Limited
Notes to the Financial Statements
For the Period Ended 31 December 2025
The ultimate controlling parties are Karl William Crockard and Christina Crockard, who exercise control by virtue of their shareholdings in Bernagh Holdings Ltd, the immediate parent undertaking of Crockard ASC Limited.
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