Micro-entity Accounts

CRIMEN LTD Registered Number 14559034

Micro-entity Balance Sheet as at 31 December 2025

	2025	2024
	£	£
Current Assets	285	1,971
Prepayments and accrued income	56	4
Creditors: amounts falling due within one year	(10,004)	(9,905)
Net current assets (liabilities)	(9,663)	(7,930)
Total assets less current liabilities	(9,663)	(7,930)
Total net assets (liabilities)	(9,663)	(7,930)
Capital and reserves	(9,663)	(7,930)

For the year ending 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
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 for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 13 October 2026

And signed on their behalf by:
Edward Alan AL-BAZII, Director

CRIMEN LTD Registered Number 14559034

Notes to the Micro-entity Accounts for the period ended 31 December 2025

1Employees

	2025	2024
Average number of employees during the period	1	1

2Accounting Policies

Basis of measurement and preparation of accounts
These financial statements have been prepared in accordance with FRS 105 applicable to the reporting period and the micro-entity provisions of the Companies Act 2006, in sterling. The original charger and tape trade has finished. The company is retained for possible future use, with no plan to resume that trade. The directors have therefore used a non-going-concern basis, measuring assets at supported recoverable amounts and retaining liabilities without assumed forgiveness. Continuing registered-office and domain services are recognised as prepayments where service benefit remains.

The accounts are reconstructed from the original accountant ledger, bank exports, marketplace reports and supplier records. Missing historical records require reasonable estimates. At 31 December 2024 tape stock is estimated at GBP1917.87 from 498 packs at landed cost; at 31 December 2025 it is nil following depletion of UK FBA stock. One German charger is estimated at GBP12.29 at both year ends. No additional recoverable amount is established for untraced older or damaged returned goods. This is a value assessment, not a statement that no goods physically existed outside Amazon. Office renewal and two domain renewals are apportioned over estimated annual service terms, giving total prepayments of GBP56.10 at 31 December 2025 and GBP3.69 at 31 December 2024. Estimates will be corrected if more reliable records become available.

The 2024 comparative is restated. Previously filed current assets of GBP41 and creditors of GBP100 did not reflect the retained director/intercompany loans, marketplace activity, inventory and prepayments. Reconstructed 2024 assets are GBP1974.54; liabilities are GBP9904.85, including unpaid advertising GBP25.50 and estimated residual Corporation Tax GBP0.89; net liabilities are GBP7930.31. The prior opening equity correction recognises stock in transit, marketplace cut-off, the unpaid advertising and estimated current tax.

Current-tax estimates recognise expected ordinary 2024 loss carry-back to corrected 2023 profits and residual 2025 terminal relief, using the best assessed cessation date of 30 June 2025. These claims have not yet been submitted or accepted by HMRC. No cash refund receivable or asset for losses of a future different business is recognised. Director and other funding liabilities remain owing; no waiver or offset is assumed.

Amounts in the balance sheet are presented in whole pounds. Totals are calculated from rounded component figures; full-precision underlying balances and tax workings are retained.