Company registration number SC303865 (Scotland)
CRANSTON ENGINEERING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
CRANSTON ENGINEERING LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet and notes to the financial statements
2 - 3
CRANSTON ENGINEERING LIMITED
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED FINANCIAL STATEMENTS OF CRANSTON ENGINEERING LIMITED
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cranston Engineering Limited for the year ended 5 April 2025 set out on pages 2 to 3 from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the board of directors of Cranston Engineering Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Cranston Engineering Limited and state those matters that we have agreed to state to the board of directors of Cranston Engineering Limited, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cranston Engineering Limited and its board of directors as a body, for our work or for this report.

It is your duty to ensure that Cranston Engineering Limited has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that Cranston Engineering Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cranston Engineering Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

MMG Chartered Accountants
182 High Street
Montrose
ANGUS
DD10 8PH
Scotland
22 September 2025
CRANSTON ENGINEERING LIMITED
BALANCE SHEET
AS AT
5 APRIL 2025
05 April 2025
- 2 -
2025
2024
£
£
£
£
Fixed assets
147,794
142,329
Current assets
23,059
49,930
Prepayments and accrued income
1,047
3,458
Creditors: amounts falling due within one year
(7,758)
(14,497)
Net current assets
16,348
38,891
Total assets less current liabilities
164,142
181,220
Net assets
164,142
181,220
Capital and reserves
164,142
181,220
Notes to the financial statements
1
Employees

The average number of persons, including directors, employed by the company during the year wa s as follows:

2025
2024
Number
Number
Employees
3
2

Cranston Engineering Limited is a private company limited by shares incorporated in Scotland. The registered office is Glencroft House, Dalginross, Comrie, Perthshire, Scotland, PH6 2HB.

For the year ended 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

CRANSTON ENGINEERING LIMITED
BALANCE SHEET (CONTINUED)
AS AT
5 APRIL 2025
05 April 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 22 September 2025 and are signed on its behalf by:
P Cranston
Mrs G Cranston
Director
Director
Company registration number SC303865 (Scotland)
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