Registration number: 04227034

CRF Storage (Brantingham) Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

CRF Storage (Brantingham) Limited

Company Information

Directors

JA Redhead SS Redhead

Registered office

55 Cave Road Brough East Yorkshire HU15 1HH

CRF Storage (Brantingham) Limited

(Registration number: 04227034)
Balance Sheet as at 28 February 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	32,532	32,175
Current assets
Stocks	5	2,840	3,523
Debtors	6	75,618	87,513
Cash at bank and in hand		329,423	341,505
		407,881	432,541
Creditors: Amounts falling due within one year	7	(158,923)	(151,868)
Net current assets		248,958	280,673
Total assets less current liabilities		281,490	312,848
Provisions for liabilities		(2,727)	(2,539)
Net assets		278,763	310,309
Capital and reserves
Called up share capital		60	60
Retained earnings		278,703	310,249
Shareholders' funds		278,763	310,309

For the financial year ending 28 February 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 October 2025 and signed on its behalf by:
 

......................................... JA Redhead Director

CRF Storage (Brantingham) Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1	General information

The company is a private limited company incorporated in England and Wales and the company registration number is 04227034.

The address of its registered office is:
55 Cave Road
Brough
East Yorkshire
HU15 1HH

These financial statements were authorised for issue by the Board on 22 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of storage services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

CRF Storage (Brantingham) Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% on cost
Computer equipment	20% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for cost of goods sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price less provision for irrecoverable debts. A provision for the irrecoverable debts is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

CRF Storage (Brantingham) Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 6 (2024 - 6).

CRF Storage (Brantingham) Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 March 2024	274,057	281,332	555,389
Additions	-	5,278	5,278
Disposals	-	(78,573)	(78,573)
At 28 February 2025	274,057	208,037	482,094
Depreciation
At 1 March 2024	256,777	266,437	523,214
Charge for the year	360	4,561	4,921
Eliminated on disposal	-	(78,573)	(78,573)
At 28 February 2025	257,137	192,425	449,562
Carrying amount
At 28 February 2025	16,920	15,612	32,532
At 29 February 2024	17,280	14,895	32,175

5

Stocks

	2025 £	2024 £
Other inventories	2,840	3,523

6

Debtors

	2025 £	2024 £
Trade debtors	32,404	44,977
Prepayments	15,540	14,702
Other debtors	27,674	27,834
	75,618	87,513

CRF Storage (Brantingham) Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	107,096	89,176
Trade creditors		15,274	19,604
Taxation and social security		16,377	20,106
Accruals and deferred income		3,628	3,532
Other creditors		16,548	19,450
		158,923	151,868

8	Loans and borrowings

	2025 £	2024 £
Current loans and borrowings
Other borrowings	107,096	89,176

Other borrowings relate to unsecured Director loans.

9	Related party transactions

Transactions with Directors

2025	At 1 March 2024 £	Advances to Director £	Repayments by Director £	At 28 February 2025 £
JA Redhead
Unsecured, interest free and repayable on demand	26,794	27,840	(28,000)	26,634

Other transactions with Directors

At the year end the amounts owed to and by the directors were as follows:

J Redhead owed the company £26,634 (2024: £26,794)
S Redhead was owed £107,095 (2024: £89,175)

Transactions with directors are unsecured, interest free and repayable on demand.