Croft Engineering Company Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 01924030

		1 October 2025		30 April 2025
	Notes	£	£	£	£
CURRENT ASSETS
Investments	4	-		457
Cash at bank and in hand		622,764		618,704

		622,764		619,161
Creditors: Amounts Falling Due Within One Year	5	(2,108 )		(4,685 )

NET CURRENT ASSETS (LIABILITIES)			620,656		614,476

TOTAL ASSETS LESS CURRENT LIABILITIES			620,656		614,476

NET ASSETS			620,656		614,476

CAPITAL AND RESERVES
Called up share capital	6		10,000		10,000
Profit and Loss Account			610,656		604,476

SHAREHOLDERS' FUNDS			620,656		614,476

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Croft Engineering Company Limited

Balance Sheet (continued)

As At 1 October 2025

For the period ending 1 October 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 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 Julian Brookbank Director	Mrs Bridget Brookbank Director
07/10/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Croft Engineering Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01924030 . The registered office is 172 Stockhill Road, Chilcompton, Bath, BA3 4JQ.

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. Going Concern Disclosure

On 1 October 2025, the company ceased trading and the directors have initiated a solvent liquidation process. As a result, the financial statements have not been prepared on a going concern basis.

The directors consider that, following the cessation of all trading activities and the decision to wind up the company, there is no realistic alternative but to liquidate the company. Accordingly, the assets and liabilities have been measured on a basis other than going concern, reflecting the company’s intention to realise assets and settle liabilities in the course of liquidation.

The company remains solvent and the directors are satisfied that all known liabilities can be met in full.

Comparative figures have not been restated, as the company was a going concern in the prior period.

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:

Freehold

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

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 years 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.

...CONTINUED

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Croft Engineering Company Limited

Notes to the Financial Statements (continued)

For the Period 1 May 2025 to 1 October 2025

2.5. Taxation - continued

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 assets reflect 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 and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was:

	1 October 2025	30 April 2025
Office and administration	2	2

	2	2

4. Current Asset Investments

	1 October 2025	30 April 2025
	£	£
Shares in subsidiaries	-	457

5. Creditors: Amounts Falling Due Within One Year

	1 October 2025	30 April 2025
	£	£
Trade creditors	-	(1 )
Corporation tax	1,388	3,966
Accruals and deferred income	720	720

	2,108	4,685

6. Share Capital

	1 October 2025	30 April 2025
	£	£
Allotted, Called up and fully paid	10,000	10,000

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