Company registration number 08466659 (England and Wales)
CRANFORD A. D. LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
CRANFORD A. D. LIMITED
COMPANY INFORMATION
Directors
Sir J J M L Robinson
Mr A F Robinson
Secretary
Lady K G E Robinson
Company number
08466659
Registered office
Cranford Hall
Cranford
Kettering
Northamptonshire
United Kingdom
NN14 4AL
Accountants
Ellacotts LLP
Vantage House
2700 Kettering Parkway
Kettering Venture Park
Kettering
Northamptonshire
NN15 6XR
CRANFORD A. D. LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
CRANFORD A. D. LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CRANFORD A. D. LIMITED FOR THE YEAR ENDED 31 MARCH 2025
- 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 Cranford A. D. Limited for the year ended 31 March 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Cranford A. D. Limited, as a body, in accordance with the terms of our engagement letter dated 17 August 2021. Our work has been undertaken solely to prepare for your approval the financial statements of Cranford A. D. Limited and state those matters that we have agreed to state to the b oard of d irectors of Cranford A. D. Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cranford A. D. Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Cranford A. D. Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cranford A. D. Limited. You consider that Cranford A. D. 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 Cranford A. D. 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.

Ellacotts LLP
Chartered Accountants
Vantage House
2700 Kettering Parkway
Kettering Venture Park
Kettering
Northamptonshire
NN15 6XR
Date:
28 November 2025
CRANFORD A. D. LIMITED
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
751,607
732,237
Current assets
Stocks
230,500
102,947
Debtors
4
489,947
446,836
Investments
5
40,000
30,000
Cash at bank and in hand
185,322
319,419
945,769
899,202
Creditors: amounts falling due within one year
6
(1,444,253)
(1,385,925)
Net current liabilities
(498,484)
(486,723)
Total assets less current liabilities
253,123
245,514
Creditors: amounts falling due after more than one year
7
(19,234)
(46,222)
Net assets
233,889
199,292
Capital and reserves
Called up share capital
5
5
Share premium account
599,997
599,997
Profit and loss reserves
(366,113)
(400,710)
Total equity
233,889
199,292
CRANFORD A. D. LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
31 March 2025
- 3 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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.

These financial statements have been prepared and 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

The financial statements were approved by the board of directors and authorised for issue on 28 November 2025 and are signed on its behalf by:
Sir J J M L Robinson
Director
Company registration number 08466659 (England and Wales)
CRANFORD A. D. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information

Cranford A. D. Limited is a private company limited by shares incorporated in England and Wales. The registered office is Cranford Hall, Cranford, Kettering, Northamptonshire, United Kingdom, NN14 4AL.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
10% Straight line
Plant and equipment
20% Reducing balance
Motor vehicles
20% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

CRANFORD A. D. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

CRANFORD A. D. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 6 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

CRANFORD A. D. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 7 -
1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2024
1,551,158
953,963
14,995
2,520,116
Additions
21,879
236,888
-
0
258,767
Disposals
-
0
(24,550)
-
0
(24,550)
At 31 March 2025
1,573,037
1,166,301
14,995
2,754,333
Depreciation and impairment
At 1 April 2024
1,311,927
472,953
2,999
1,787,879
Depreciation charged in the year
80,843
140,443
2,399
223,685
Eliminated in respect of disposals
-
0
(8,838)
-
0
(8,838)
At 31 March 2025
1,392,770
604,558
5,398
2,002,726
Carrying amount
At 31 March 2025
180,267
561,743
9,597
751,607
At 31 March 2024
239,231
481,010
11,996
732,237
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
149,485
124,735
Other debtors
340,462
319,605
489,947
444,340
CRANFORD A. D. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
4
Debtors
(Continued)
- 8 -
2025
2024
Amounts falling due after more than one year:
£
£
Deferred tax asset
-
0
2,496
Total debtors
489,947
446,836
5
Current asset investments
2025
2024
£
£
Other investments
40,000
30,000
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
25,000
25,000
Trade creditors
129,737
44,846
Other creditors
1,289,516
1,316,079
1,444,253
1,385,925
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
19,234
46,222
8
Directors' transactions

As at the balance sheet date there was a creditor balance of £370,912 (2024 - £383,295), owed to directors of the Company. There has been no interest charged on the balance and there are no formal terms of repayment.

9
Related parties

As at 31 March 2025 the Company owed a balance of £910,239 (2024 - £925,239) to a company under common control.

All amounts are unsecured and there are no formal terms of repayment.

2025-03-31 2024-04-01 false false false 28 November 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Sir J J M L Robinson Mr A F Robinson Lady K G E Robinson 08466659 2024-04-01 2025-03-31 08466659 bus:Director1 2024-04-01 2025-03-31 08466659 bus:Director2 2024-04-01 2025-03-31 08466659 bus:CompanySecretary1 2024-04-01 2025-03-31 08466659 bus:RegisteredOffice 2024-04-01 2025-03-31 08466659 2025-03-31 08466659 2024-03-31 08466659 core:LandBuildings core:OwnedOrFreeholdAssets 2025-03-31 08466659 core:PlantMachinery 2025-03-31 08466659 core:MotorVehicles 2025-03-31 08466659 core:LandBuildings core:OwnedOrFreeholdAssets 2024-03-31 08466659 core:PlantMachinery 2024-03-31 08466659 core:MotorVehicles 2024-03-31 08466659 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 08466659 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 08466659 core:WithinOneYear 2025-03-31 08466659 core:WithinOneYear 2024-03-31 08466659 core:AfterOneYear 2025-03-31 08466659 core:AfterOneYear 2024-03-31 08466659 core:CurrentFinancialInstruments 2025-03-31 08466659 core:CurrentFinancialInstruments 2024-03-31 08466659 core:ShareCapital 2025-03-31 08466659 core:ShareCapital 2024-03-31 08466659 core:SharePremium 2025-03-31 08466659 core:SharePremium 2024-03-31 08466659 core:RetainedEarningsAccumulatedLosses 2025-03-31 08466659 core:RetainedEarningsAccumulatedLosses 2024-03-31 08466659 core:LandBuildings core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08466659 core:PlantMachinery 2024-04-01 2025-03-31 08466659 core:MotorVehicles 2024-04-01 2025-03-31 08466659 2023-04-01 2024-03-31 08466659 core:LandBuildings core:OwnedOrFreeholdAssets 2024-03-31 08466659 core:PlantMachinery 2024-03-31 08466659 core:MotorVehicles 2024-03-31 08466659 2024-03-31 08466659 core:Non-currentFinancialInstruments 2025-03-31 08466659 core:Non-currentFinancialInstruments 2024-03-31 08466659 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08466659 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08466659 bus:FRS102 2024-04-01 2025-03-31 08466659 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 08466659 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP