CRA (Edinburgh) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC476205

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,008		26

			2,008		26
CURRENT ASSETS
Debtors	5	25,313		20,978
Cash at bank and in hand		65,354		80,433

		90,667		101,411
Creditors: Amounts Falling Due Within One Year	6	(56,065 )		(73,227 )

NET CURRENT ASSETS (LIABILITIES)			34,602		28,184

TOTAL ASSETS LESS CURRENT LIABILITIES			36,610		28,210

Creditors: Amounts Falling Due After More Than One Year	7		-		(1,367 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(381 )		-

NET ASSETS			36,229		26,843

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			36,227		26,841

SHAREHOLDERS' FUNDS			36,229		26,843

Page 1

Page 2

CRA (Edinburgh) Ltd

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 the company was entitled to exemption from audit 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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mark Hendry Director	Mr David Thomson Director
20/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

CRA (Edinburgh) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC476205 . The registered office is Suite 5, Vineyard Business Centre, Pathhead, Midlothian, EH37 5XP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	33% straight line
Computer Equipment	33% straight line

2.4. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 July 2025	21,264	5,354	26,618
Additions	-	2,996	2,996

As at 30 June 2026	21,264	8,350	29,614

Depreciation
As at 1 July 2025	21,264	5,328	26,592
Provided during the period	-	1,014	1,014

As at 30 June 2026	21,264	6,342	27,606

...CONTINUED

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Page 4

CRA (Edinburgh) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

Net Book Value
As at 30 June 2026	-	2,008	2,008

As at 1 July 2025	-	26	26

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	22,815	11,538
Other debtors	2,498	9,440

	25,313	20,978

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	882	10,000
Other creditors	5,385	5,060
Taxation and social security	49,798	58,167

	56,065	73,227

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	1,367

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

9. Related Party Transactions

The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.

10. Ultimate Controlling Party

The company's ultimate controlling parties are Mark Hendry and David Thomson by virtue of their equal ownership of 100% of the issued share capital in the company.