REGISTERED NUMBER: 01644461 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

CRUPRON CONSTRUCTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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

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

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.

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

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

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

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).