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REGISTERED NUMBER: 01644461 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

CRUPRON CONSTRUCTION LIMITED

CRUPRON CONSTRUCTION LIMITED (REGISTERED NUMBER: 01644461)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

CRUPRON CONSTRUCTION LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | L L Hughes

| P E Hughes

| L C Hughes

| SECRETARY: | L L Hughes

| REGISTERED OFFICE: | Orchard House

| Michaelston-le-Pit

| Dinas Powys

| Vale of Glamorgan

| CF64 4HE

| REGISTERED NUMBER: | 01644461 (England and Wales)

| ACCOUNTANTS: | Xeinadin South Wales and West Limited

| Court House

| Court Road

| Bridgend

| CF31 1BE

CRUPRON CONSTRUCTION LIMITED (REGISTERED NUMBER: 01644461)

BALANCE SHEET

31 MAY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 20,059 |  | 38,314 |  |

Investment property | 5 | 800,000 |  | 750,000 |  |

820,059 |  | 788,314 |  |

CURRENT ASSETS

Stocks | 100 |  | 200 |  |

Debtors | 6 | 1,958 |  | 12,022 |  |

Cash at bank | 19,786 |  | 57,189 |  |

21,844 |  | 69,411 |  |

CREDITORS

Amounts falling due within one year | 7 | 141,291 |  | 152,203 |  |

NET CURRENT LIABILITIES | (119,447 | ) | (82,792 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 700,612 |  | 705,522 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (16,768 | ) | (28,413 | ) |

PROVISIONS FOR LIABILITIES | (78,687 | ) | (77,279 | ) |

NET ASSETS | 605,157 |  | 599,830 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 9 | 542,020 |  | 521,770 |  |

Retained earnings | 63,037 |  | 77,960 |  |

SHAREHOLDERS' FUNDS | 605,157 |  | 599,830 |  |

CRUPRON CONSTRUCTION LIMITED (REGISTERED NUMBER: 01644461)

BALANCE SHEET - continued

31 MAY 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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 approved by the Board of Directors and authorised for issue on 15 September 2025 and were signed on its behalf by:

L L Hughes - Director

CRUPRON CONSTRUCTION LIMITED (REGISTERED NUMBER: 01644461)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Crupron Construction 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 as modified by the revaluation of certain assets.

| The company has net current liabilities and relies on the going support of the directors. The directors have confirmed that they will be continuing to provide this support as required for the 12 months from the date of approval of these accounts. Accordingly the accounts are prepared on a going concern basis.

| Turnover

| Turnover represents net invoiced sales of goods and services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 50% on cost, 25% on cost and 20% on cost

| Motor vehicles | - | 20% on cost

| Investment property

| Investment property is included at fair value and any fair value adjustments are recognised in the income statement. Deferred taxation is provided on any gains at the rate expected to apply when the property is sold.

| Stocks

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

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

CRUPRON CONSTRUCTION LIMITED (REGISTERED NUMBER: 01644461)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024

| and 31 May 2025 | 16,146 |  | 77,200 |  | 93,346 |  |

| DEPRECIATION

| At 1 June 2024 | 15,538 |  | 39,494 |  | 55,032 |  |

| Charge for year | 497 |  | 17,758 |  | 18,255 |  |

| At 31 May 2025 | 16,035 |  | 57,252 |  | 73,287 |  |

| NET BOOK VALUE

| At 31 May 2025 | 111 |  | 19,948 |  | 20,059 |  |

| At 31 May 2024 | 608 |  | 37,706 |  | 38,314 |  |

CRUPRON CONSTRUCTION LIMITED (REGISTERED NUMBER: 01644461)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 71,033 |  |

| DEPRECIATION

| At 1 June 2024 | 33,327 |  |

| Charge for year | 17,758 |  |

| At 31 May 2025 | 51,085 |  |

| NET BOOK VALUE

| At 31 May 2025 | 19,948 |  |

| At 31 May 2024 | 37,706 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 June 2024 | 750,000 |  |

| Additions | 25,000 |  |

| Revaluations | 25,000 |  |

| At 31 May 2025 | 800,000 |  |

| NET BOOK VALUE

| At 31 May 2025 | 800,000 |  |

| At 31 May 2024 | 750,000 |  |

CRUPRON CONSTRUCTION LIMITED (REGISTERED NUMBER: 01644461)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

5. | INVESTMENT PROPERTY - continued

| Fair value at 31 May 2025 is represented by:

£ |

| Valuation in 2009 | 438,621 |  |

| Valuation in 2013 | (50,000 | ) |

| Valuation in 2014 | (100,000 | ) |

| Valuation in 2015 | (50,000 | ) |

| Valuation in 2016 | 50,000 |  |

| Valuation in 2017 | 25,000 |  |

| Valuation in 2021 | 75,000 |  |

| Valuation in 2022 | 50,000 |  |

| Valuation in 2024 | 150,000 |  |

| Valuation in 2025 | 25,000 |  |

| Cost | 186,379 |  |

800,000 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 186,379 |  | 161,379 |  |

| Investment property was valued on an open market basis on 31 May 2025 by L L Hughes, a director of the company .

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 1,476 |  | 11,152 |  |

| Other debtors | 482 |  | 870 |  |

1,958 |  | 12,022 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 11,646 |  | 11,437 |  |

| Trade creditors | 6,247 |  | 5,405 |  |

| Taxation and social security | 2,909 |  | 8,916 |  |

| Other creditors | 120,489 |  | 126,445 |  |

141,291 |  | 152,203 |  |

CRUPRON CONSTRUCTION LIMITED (REGISTERED NUMBER: 01644461)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 16,768 |  | 28,413 |  |

9. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 June 2024 | 521,770 |  |

| Property revaluation | 25,000 |  |

| Deferred Tax movement | (4,750 | ) |

| At 31 May 2025 | 542,020 |  |

10. | RELATED PARTY DISCLOSURES

| At the end of the year the company owed the directors £104,790 (2024: £123,910). No interest was charged during the year (2024: Nil).