2024-04-012025-03-312025-03-31false06818599Cruzan Trading & Developments 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Cruzan Trading & Developments Limited

Registered Number
06818599
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Cruzan Trading & Developments Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

M M Pickles
S J Pickles

Company Secretary

PICKLES, Stanley John Beresford

Registered Address

St Denys House
22 East Hill
St Austell
PL25 4TR

Place of Business

Pol Minor

West Polberro

St Agnes

TR5 0SS


Registered Number

06818599 (England and Wales)
Cruzan Trading & Developments Limited
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3900,188879,320
900,188879,320
Current assets
Debtors46,5054,779
Cash at bank and on hand24,79244,762
31,29749,541
Creditors amounts falling due within one year5(583,101)(602,473)
Net current assets (liabilities)(551,804)(552,932)
Total assets less current liabilities348,384326,388
Net assets348,384326,388
Capital and reserves
Called up share capital100100
Profit and loss account348,284326,288
Shareholders' funds348,384326,388
The financial statements were approved and authorised for issue by the Board of Directors on 9 July 2025, and are signed on its behalf by:
S J Pickles
Director
Registered Company No. 06818599
Cruzan Trading & Developments Limited
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Revenue from rendering of services
Revenue 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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20252024
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Total

££££
Cost or valuation
At 01 April 24857,0863,80641,021901,913
Additions-32942,33942,668
Disposals--(40,290)(40,290)
At 31 March 25857,0864,13543,070904,291
Depreciation and impairment
At 01 April 24-2,57620,01722,593
Charge for year-3907801,170
On disposals--(19,660)(19,660)
At 31 March 25-2,9661,1374,103
Net book value
At 31 March 25857,0861,16941,933900,188
At 31 March 24857,0861,23021,004879,320
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables5,5482,944
Other debtors-1,578
Prepayments and accrued income957257
Total6,5054,779
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables5,7296,875
Taxation and social security3966,405
Other creditors574,767586,935
Accrued liabilities and deferred income2,2092,258
Total583,101602,473