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Registered number: SC317952
Crane Maintain Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Paul Blaney
Chartered Accountant
18 Talbot Crescent
Coatbridge
ML5 5GB
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—5
Page 1
Balance Sheet
Registered number: SC317952
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 200,365 191,522
200,365 191,522
CURRENT ASSETS
Debtors 5 585,386 612,943
Cash at bank and in hand 441,385 490,274
1,026,771 1,103,217
Creditors: Amounts Falling Due Within One Year 6 (414,116 ) (491,839 )
NET CURRENT ASSETS (LIABILITIES) 612,655 611,378
TOTAL ASSETS LESS CURRENT LIABILITIES 813,020 802,900
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (46,471 ) (43,895 )
NET ASSETS 766,549 759,005
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 766,449 758,905
SHAREHOLDERS' FUNDS 766,549 759,005
For the year ending 31 August 2024 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 Derek Patterson
Director
Mr Hugh Stark
Director
08/05/2025
The notes on pages 2 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Crane Maintain Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC317952 . The registered office is Unit 53, Hagmill Road, East Shawhead Industrial Estate, Coatbridge, ML5 4XD.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Leasehold 10% Straight Line
Plant & Machinery 20% Straight Line
Motor Vehicles 25% Reducing Balance
Computer Equipment 20% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme. 
2.7. 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:
2024 2023
Office and administration 5 5
Manufacturing 13 13
18 18
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2023 14,535 76,188 344,164 36,542 471,429
Additions - 14,972 76,467 1,026 92,465
Disposals - (850 ) (47,748 ) - (48,598 )
As at 31 August 2024 14,535 90,310 372,883 37,568 515,296
Depreciation
As at 1 September 2023 11,868 60,738 176,955 30,346 279,907
Provided during the period 667 9,164 59,526 2,439 71,796
Disposals - (850 ) (35,922 ) - (36,772 )
As at 31 August 2024 12,535 69,052 200,559 32,785 314,931
Net Book Value
As at 31 August 2024 2,000 21,258 172,324 4,783 200,365
As at 1 September 2023 2,667 15,450 167,209 6,196 191,522
Included above are assets held under finance leases on hire purchase contracts with a net book value as follows: 
2024 2023
£ £
Motor Vehicles - 56,878
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 582,550 610,107
Prepayments and accrued income 2,836 2,836
585,386 612,943
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 53,551
Trade creditors 95,018 87,524
Corporation tax 106,777 119,854
Other taxes and social security 21,005 25,766
VAT 141,885 155,523
Accruals and deferred income 49,431 49,621
414,116 491,839
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 46,471 43,895
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 September 2023 43,895 43,895
Deferred taxation 2,576 2,576
Balance at 31 August 2024 46,471 46,471
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Other Commitments
At the end of the period the company had annual commitments under non-cancellable operating leases as follows: 
2024 2023
£ £
Later than one year and not later than five years - 29,491
- 29,491
11. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mr Derek Patterson 77,500 84,500
Mr Hugh Stark 77,500 84,500
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12. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 310,000 338,000
13. Ultimate Controlling Party
The company is controlled by the directors, Derek Patterson and Hugh Stark, who both have a beneficial interest of 50% of the issued share capital of the company. 
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