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REGISTERED NUMBER: 02105796 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

FOR

CRANE INVESTMENT ANALYSIS LIMITED

CRANE INVESTMENT ANALYSIS LIMITED (REGISTERED NUMBER: 02105796)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


CRANE INVESTMENT ANALYSIS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTORS: Mr S R P Crane
Mrs P J Crane





SECRETARY: Mrs P J Crane





REGISTERED OFFICE: The Willow Pool
Send Marsh Green
Ripley
Surrey
GU23 6JS





REGISTERED NUMBER: 02105796 (England and Wales)





ACCOUNTANTS: Acuity Professional Partnership LLP
Unit 2.02 High Weald House,
Glovers End
Bexhill
East Sussex
United Kingdom
TN39 5ES

CRANE INVESTMENT ANALYSIS LIMITED (REGISTERED NUMBER: 02105796)

STATEMENT OF FINANCIAL POSITION
31 MAY 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Stocks 79,683 61,914
Debtors 4 548,080 545,718
Cash at bank and in hand 458,858 555,091
1,086,621 1,162,723
CREDITORS
Amounts falling due within one year 5 32,503 17,355
NET CURRENT ASSETS 1,054,118 1,145,368
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,054,118

1,145,368

CAPITAL AND RESERVES
Called up share capital 6 20,000 20,000
Retained earnings 1,034,118 1,125,368
SHAREHOLDERS' FUNDS 1,054,118 1,145,368

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were authorised and approved by the Board of Directors and authorised for issue on 10 February 2025 and were signed on its behalf by:



Mr S R P Crane - Director


CRANE INVESTMENT ANALYSIS LIMITED (REGISTERED NUMBER: 02105796)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1. STATUTORY INFORMATION

Crane Investment Analysis Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

ACCOUNTING CONVENTION
The financial statements are prepared under the historical cost convention.

TURNOVER
Turnover which excludes value added tax and trade discounts, represents the value of services provided , and its derived entirely from the company's principle activities. The key components of turnover are described below:

* Fee income from the provision of business strategy advice
* Fee income from capital introductions.
* Sale and purchase of listed securities

Fee income from the provisions of capital introductions is recognised on an invoiced and received basis over the period to which the advice relates.

Fee income from the provision of business strategic advice is recognised on an invoiced basis.

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

CRANE INVESTMENT ANALYSIS LIMITED (REGISTERED NUMBER: 02105796)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

2. ACCOUNTING POLICIES - continued

FINANCIAL INSTRUMENTS
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company 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 debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of 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 company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans and loans from fellow group companies that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payment discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Accounts payable are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Accounts payable greater than one year are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

FOREIGN CURRENCIES
Monetary assets and liabilities expressed in foreign currencies are translated into sterling at rates of exchange ruling at the end of the financial year. All exchange differences are taken to profit and loss account in the year in which they arise.

EXEMPTION FROM PREPARING A CASH FLOW STATEMENT
The financial statements do not include a Cash flow statement because the company, as a small reporting entity, is exempt from the requirement to prepare such a statement under the Financial Reporting Standard for Smaller Entities (effective January 2015).

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

CRANE INVESTMENT ANALYSIS LIMITED (REGISTERED NUMBER: 02105796)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 487,847 485,207
Other debtors 60,233 60,511
548,080 545,718

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 95 -
Taxation and social security 1,320 1,147
Other creditors 31,088 16,208
32,503 17,355

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
20,000 Ordinary £1 20,000 20,000

7. ULTIMATE PARENT COMPANY AND CONTROLLING PARTY

Trader One Holding Limited, a company registered in England and Wales, is the immediate and ultimate parent company.

The ultimate controlling party of the company is S R P Crane Settlement Trust.