M . R . Crane Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10742884

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		638,883		109,135

			638,883		109,135
CURRENT ASSETS
Debtors	5	81,338		73,297
Cash at bank and in hand		8,829		8,868

		90,167		82,165
Creditors: Amounts Falling Due Within One Year	6	(186,775 )		(91,483 )

NET CURRENT ASSETS (LIABILITIES)			(96,608 )		(9,318 )

TOTAL ASSETS LESS CURRENT LIABILITIES			542,275		99,817

Creditors: Amounts Falling Due After More Than One Year	7		(497,779 )		(81,619 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(121,350 )		-

NET (LIABILITIES)/ASSETS			(76,854 )		18,198

CAPITAL AND RESERVES
Called up share capital	10		200		200
Profit and Loss Account			(77,054 )		17,998

SHAREHOLDERS' FUNDS			(76,854)		18,198

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M . R . Crane Services Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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 Michael Rutley Director	Mrs Jody Rutley Director
29th October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

M . R . Crane Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10742884 . The registered office is 2 Hythe Close, The Ings, Redcar, North Yorkshire, TS10 2QP.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Plant & Machinery	10% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	25% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Corporation Tax

Current tax is recognised at the amount expected to be paid (or recovered) 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 timing differences between the treatment of items for accounting and tax purposes. A deferred tax liability is recognised for all taxable timing differences, and a deferred tax asset is recognised to the extent that it is probable that taxable profits will be available against which the deductible timing differences can be utilised.

Deferred tax is measured at the tax rates expected to apply when the timing differences reverse, based on rates enacted or substantively enacted at the balance sheet date.

Deferred tax is a non-cash item and is classified as a non-current liability (or asset).

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 6)

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M . R . Crane Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	141,089	34,668	1,348	177,105
Additions	579,038	49,490	-	628,528
Disposals	-	(34,668 )	(720 )	(35,388 )

As at 31 March 2025	720,127	49,490	628	770,245

Depreciation
As at 1 April 2024	51,720	15,167	1,083	67,970
Provided during the period	66,841	12,373	66	79,280
Disposals	-	(15,167 )	(721 )	(15,888 )

As at 31 March 2025	118,561	12,373	428	131,362

Net Book Value
As at 31 March 2025	601,566	37,117	200	638,883

As at 1 April 2024	89,369	19,501	265	109,135

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	81,338	73,297

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	120,632	41,797
Trade creditors	4,585	3,760
Bank loans and overdrafts	24,375	4,375
Other creditors	12,606	9,043
Taxation and social security	24,577	32,508

	186,775	91,483

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	411,425	68,858
Bank loans	86,354	12,761

	497,779	81,619

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M . R . Crane Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	120,632	41,797
Later than one year and not later than five years	411,425	68,858

	532,057	110,655

	532,057	110,655

9. Deferred Taxation

The company has recognised a deferred tax liability of £121,350 (2024: £0) in respect of temporary differences between the accounting and tax base of fixed assets. This arises primarily due to the use of the Annual Investment Allowance for tax purposes.

Deferred tax is a non-cash timing difference and will reverse over the life of the assets.

The deferred tax liability does not impact the company’s cash position and does not restrict the payment of dividends from realised profits.

	2025	2024
	£	£
Other timing differences	121,350	-

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

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