Company registration number 10758616 (England and Wales)
CROSSMAN BUILD LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
CROSSMAN BUILD LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
CROSSMAN BUILD LTD
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
4,727
5,093
Current assets
Debtors
4
594,162
301,411
Cash at bank and in hand
139,744
14,726
733,906
316,137
Creditors: amounts falling due within one year
5
(605,103)
(202,325)
Net current assets
128,803
113,812
Total assets less current liabilities
133,530
118,905
Creditors: amounts falling due after more than one year
6
(18,182)
(18,182)
Provisions for liabilities
(1,182)
(1,108)
Net assets
114,166
99,615
Capital and reserves
Called up share capital
160
160
Share premium account
16,470
16,470
Profit and loss reserves
97,536
82,985
Total equity
114,166
99,615
CROSSMAN BUILD LTD
BALANCE SHEET (CONTINUED)
AS AT
31 MAY 2025
31 May 2025
- 2 -

For the financial year ended 31 May 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 3 December 2025 and are signed on its behalf by:
Mr B S Hughes
Director
Company registration number 10758616 (England and Wales)
CROSSMAN BUILD LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
1
Accounting policies
Company information

Crossman Build Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 1B Mile End, London Road, Bath, UK, BA1 6PT.

1.1
Accounting convention

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. 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.

Where the outcome of a construction contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract activity at the reporting end date. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measured reliably and its receipt is considered probable.

When it is probable that total contract costs will exceed total contract turnover, the expected loss is recognised as an expense immediately.

Where the outcome of a construction contract cannot be estimated reliably, contract revenue is recognised to the extent of contract costs incurred where it is probable that they will be recoverable. Contract costs are recognised as expenses in the period in which they are incurred. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs if the contract is obtained in a subsequent period.

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:

Plant and equipment
33% on cost
Computers
At variable rates on cost
Motor vehicles
At variable rates on reducing balance
CROSSMAN BUILD LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 4 -

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
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.

1.5
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.

1.6
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.

1.7
Retirement benefits

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

CROSSMAN BUILD LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 5 -
2
Employees

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

2025
2024
Number
Number
Total
4
5
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 June 2024
20,922
Additions
4,827
Disposals
(8,236)
At 31 May 2025
17,513
Depreciation and impairment
At 1 June 2024
15,829
Depreciation charged in the year
3,301
Eliminated in respect of disposals
(6,344)
At 31 May 2025
12,786
Carrying amount
At 31 May 2025
4,727
At 31 May 2024
5,093
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
459,484
235,482
Amounts owed by group undertakings
12,064
38,573
Other debtors
122,614
27,356
594,162
301,411
CROSSMAN BUILD LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 6 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
-
0
18,182
Trade creditors
431,537
129,663
Amounts owed to group undertakings
4,844
769
Corporation tax
-
0
954
Other taxation and social security
2,999
2,220
Other creditors
165,723
50,537
605,103
202,325
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
18,182
18,182
2025-05-31 2024-06-01 false false false CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr B Hughes Mr M Halstead 10758616 2024-06-01 2025-05-31 10758616 2025-05-31 10758616 2024-05-31 10758616 core:OtherPropertyPlantEquipment 2025-05-31 10758616 core:OtherPropertyPlantEquipment 2024-05-31 10758616 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 10758616 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 10758616 core:WithinOneYear 2025-05-31 10758616 core:WithinOneYear 2024-05-31 10758616 core:AfterOneYear 2025-05-31 10758616 core:AfterOneYear 2024-05-31 10758616 core:CurrentFinancialInstruments 2025-05-31 10758616 core:CurrentFinancialInstruments 2024-05-31 10758616 core:ShareCapital 2025-05-31 10758616 core:ShareCapital 2024-05-31 10758616 core:SharePremium 2025-05-31 10758616 core:SharePremium 2024-05-31 10758616 core:RetainedEarningsAccumulatedLosses 2025-05-31 10758616 core:RetainedEarningsAccumulatedLosses 2024-05-31 10758616 bus:Director1 2024-06-01 2025-05-31 10758616 core:PlantMachinery 2024-06-01 2025-05-31 10758616 core:ComputerEquipment 2024-06-01 2025-05-31 10758616 core:MotorVehicles 2024-06-01 2025-05-31 10758616 2023-06-01 2024-05-31 10758616 core:OtherPropertyPlantEquipment 2024-05-31 10758616 core:OtherPropertyPlantEquipment 2024-06-01 2025-05-31 10758616 core:Non-currentFinancialInstruments 2025-05-31 10758616 core:Non-currentFinancialInstruments 2024-05-31 10758616 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10758616 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 10758616 bus:FRS102 2024-06-01 2025-05-31 10758616 bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 10758616 bus:Director2 2024-06-01 2025-05-31 10758616 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP