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Company Registration No. 5990209 (England and Wales)
CRU Construction Limited Unaudited accounts for the year ended 31 March 2025
CRU Construction Limited Unaudited accounts Contents
Page
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CRU Construction Limited Company Information for the year ended 31 March 2025
Director
C R Upton
Company Number
5990209 (England and Wales)
Registered Office
6 Vincent Close Lancing West Sussex BN15 9LL
Accountants
Maxwell-Gumbleton & Co. 1 West Street Lewes East Sussex BN7 2NZ
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CRU Construction Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,465 
4,619 
Current assets
Debtors
6,959 
61 
Cash at bank and in hand
16,954 
19,775 
23,913 
19,836 
Creditors: amounts falling due within one year
(7,979)
(8,084)
Net current assets
15,934 
11,752 
Total assets less current liabilities
19,399 
16,371 
Provisions for liabilities
Deferred tax
(659)
(878)
Net assets
18,740 
15,493 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
18,739 
15,492 
Shareholders' funds
18,740 
15,493 
For the year ending 31 March 2025 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 May 2025 and were signed on its behalf by
C R Upton Director Company Registration No. 5990209
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CRU Construction Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
CRU Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 5990209. The registered office is 6 Vincent Close, Lancing, West Sussex, BN15 9LL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and rebates. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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CRU Construction Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
5,144 
9,200 
14,344 
At 31 March 2025
5,144 
9,200 
14,344 
Depreciation
At 1 April 2024
4,576 
5,149 
9,725 
Charge for the year
142 
1,012 
1,154 
At 31 March 2025
4,718 
6,161 
10,879 
Net book value
At 31 March 2025
426 
3,039 
3,465 
At 31 March 2024
568 
4,051 
4,619 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,158 
- 
Accrued income and prepayments
1,675 
- 
Other debtors
1,126 
61 
6,959 
61 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
996 
2,027 
Taxes and social security
3,263 
1,591 
Other creditors
- 
970 
Loans from directors
2,215 
2,187 
Accruals
1,505 
1,309 
7,979 
8,084 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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