Company No: 00630753 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

JM Pratt

REGISTERED OFFICE	Unit 1a Ringway Trading Estate
	Shadow Moss Road
	Manchester
	M22 5LH
	United Kingdom

COMPANY NUMBER

00630753 (England and Wales)

ACCOUNTANT	S&W Partners (Manchester) Limited
	Pall Mall
	1 Pollen Square
	59 King Street
	Manchester
	M2 4PD

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	4	1,809		1,388
Tangible assets	5	221,944		234,501
Investments	6	7,900		7,900
		231,653		243,789
Current assets
Stocks		408,045		382,089
Debtors
- due within one year	7	475,095		462,185
- due after more than one year	7	5,559		5,559
Cash at bank and in hand		165,161		278,367
		1,053,860		1,128,200
Creditors: amounts falling due within one year	8	( 540,316)		( 541,454)
Net current assets		513,544		586,746
Total assets less current liabilities		745,197		830,535
Net assets		745,197		830,535
Capital and reserves
Called-up share capital	9	1,197		1,197
Profit and loss account		744,000		829,338
Total shareholders' funds		745,197		830,535

For the financial year ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Crecy Publishing Limited (registered number: 00630753) were approved and authorised for issue by the Director on 22 October 2026. They were signed on its behalf by:

JM Pratt Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Crecy Publishing Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 1a Ringway Trading Estate, Shadow Moss Road, Manchester, M22 5LH, United Kingdom.

The financial statements have been prepared under the historical cost convention, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Crecy Publishing Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise on monetary items.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Revenue arising from the provision of services is recognised by reference to the stage of completion as follows:
[include details of the specific recognition and measurement policies for each significant type of service provided]
When the stage of completion cannot be measured reliably revenue is recognised up to the extent of recoverable expenses and accordingly no profit is recognised.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	5 years straight line
Vehicles	25 % reducing balance
Fixtures and fittings	10 % reducing balance
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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 Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Investments
Investments in subsidiary company is held at cost less accumulated impairment losses.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

Significant judgements and estimates

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable in the circumstances.

The company makes estimates and assumptions concerning the future. The resulting estimates will, by definition, seldom equal the related actual results. The estimates that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next financial year are as follows:

a) impairment of debtors

The company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment management considers factors including the current credit rating of the debtor, the aging profile and current and historical experience.

Pension costs and other post-retirement benefits

The company operate a defined contribution pension scheme. Contributions payable to the company's pension scheme are changed to the profit and loss account in the period to which they relate.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	3		3

3. Dividends on equity shares

	2025		2024
	£		£
Amounts recognised as distributions to equity holders in the financial year:
Ordinary share of £1 each Interim	12,632		12,000

4. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 November 2024	60,463		60,463
Additions	960		960
At 31 October 2025	61,423		61,423
Accumulated amortisation
At 01 November 2024	59,075		59,075
Charge for the financial year	539		539
At 31 October 2025	59,614		59,614
Net book value
At 31 October 2025	1,809		1,809
At 31 October 2024	1,388		1,388

5. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 November 2024	1,674,629		45,430		4,724		62,937		1,787,720
Additions	91,084		0		3,153		2,113		96,350
At 31 October 2025	1,765,713		45,430		7,877		65,050		1,884,070
Accumulated depreciation
At 01 November 2024	1,451,685		35,908		3,770		61,856		1,553,219
Charge for the financial year	105,592		1,463		421		1,431		108,907
At 31 October 2025	1,557,277		37,371		4,191		63,287		1,662,126
Net book value
At 31 October 2025	208,436		8,059		3,686		1,763		221,944
At 31 October 2024	222,944		9,522		954		1,081		234,501

6. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 November 2024	7,900		7,900
At 31 October 2025	7,900		7,900
Carrying value at 31 October 2025	7,900		7,900
Carrying value at 31 October 2024	7,900		7,900

7. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Trade debtors	82,689		144,906
Amounts owed by Group undertakings	283,966		258,025
Other debtors	108,440		59,254
	475,095		462,185
Debtors: amounts falling due after more than one year
Deferred tax asset	5,559		5,559

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank overdrafts (secured)	38,623		32,829
Trade creditors	295,818		266,747
Amounts owed to Group undertakings	13,660		13,660
Other taxation and social security	( 16,891)		0
Other creditors	209,106		228,218
	540,316		541,454

A mortgage debentures is held by National Westminster Bank Plc over all liabilities of the company, present and future.

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1,197 Ordinary shares of £ 1.00 each	1,197		1,197

10. Related party transactions

The company has taken advantage of not disclosing transactions with entities that are considered to be under normal market conditions.