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Registered number: 03177821
Crownpark Builders Ltd
Financial Statements
For The Year Ended 5 April 2025
Crownpark Builders Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Crownpark Builders Ltd
Balance Sheet
As At 5 April 2025
Balance Sheet
Registered number: 03177821

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 985,330 |  | 914,472
Investments | 5 |  | - |  | 6,400
|  |  | 985,330 |  | 920,872
CURRENT ASSETS
Stocks | 6 | 1,107,000 |  | 827,000 |
Debtors | 7 | 1,471,499 |  | 1,598,931 |
Cash at bank and in hand |  | 114,839 |  | 206,658 |
|  | 2,693,338 |  | 2,632,589 |
Creditors: Amounts Falling Due Within One Year | 8 | (721,899 ) |  | (497,322 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,971,439 |  | 2,135,267
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,956,769 |  | 3,056,139
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (88,468 ) |  | (33,112 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (246,332 ) |  | (228,617 )
NET ASSETS |  |  | 2,621,969 |  | 2,794,410
CAPITAL AND RESERVES
Called up share capital | 11 |  | 200 |  | 200
Profit and Loss Account |  |  | 2,621,769 |  | 2,794,210
SHAREHOLDERS' FUNDS |  |  | 2,621,969 |  | 2,794,410

Page 1
Page 2
Crownpark Builders Ltd
Balance Sheet (continued)
As At 5 April 2025
For the year ending 5 April 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 Trevor Frankling Director | Mr Justin Gulliver Director
15th December 2025

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Crownpark Builders Ltd
Notes to the Financial Statements
For The Year Ended 5 April 2025
Notes to the Financial Statements
1. General Information
Crownpark Builders Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03177821 . The registered office is 25 Ringwood Road, Alderholt, Dorset, SP6 3DF.
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, excluding discounts, rebates, value added tax and other sales taxes.
Revenue is recognised when ownership of goods is transferred or the services have been performed.
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 | Nil - as regularly maintained
Plant & Machinery | 20% Reducing balance
Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 20% Reducing balance

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 any 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 cash-generating unit to which the asset belongs.
2.4. Leasing and Hire Purchase Contracts
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to lessees. All other leases are classified as operating leases.
Assets held under finance leases are recognised as assets at the low of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to the profit and loss account so as to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight-line basis over the term of the relevant lease except where more systematic basis is more representative of the time pattern in which economics benefits from the lease asset are consumed.
2.5. Stocks and Work in Progress
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.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
Page 3
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Crownpark Builders Ltd
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
2.6. Financial Instruments
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.
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 financial 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.
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 payments 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. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are present as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once the yare no longer at the discretion of the company.
2.7. Taxation
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 differences arises from goodwill or from the initial recognition of 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 settles 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 deferred tax assets and liabilities relate to taxes levied by the same tax authority.
Page 4
Page 5
Crownpark Builders Ltd
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Provisions
Provisions are recognised when the Company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation taking into account the risks and uncertainties surrounding the obligation.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 37 (2024: 38)
37 38
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 6 April 2024 | 100,000 | 1,396,469 | 598,914 | 34,591 | 2,129,974
Additions | - | 205,189 | 114,131 | 3,119 | 322,439
Disposals | - | (39,950 ) | (45,000 ) | - | (84,950 )
As at 5 April 2025 | 100,000 | 1,561,708 | 668,045 | 37,710 | 2,367,463
Depreciation
As at 6 April 2024 | - | 702,039 | 489,190 | 24,273 | 1,215,502
Provided during the period | - | 177,305 | 55,119 | 2,687 | 235,111
Disposals | - | (26,859 ) | (41,621 ) | - | (68,480 )
As at 5 April 2025 | - | 852,485 | 502,688 | 26,960 | 1,382,133
Net Book Value
As at 5 April 2025 | 100,000 | 709,223 | 165,357 | 10,750 | 985,330
As at 6 April 2024 | 100,000 | 694,430 | 109,724 | 10,318 | 914,472

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 6 April 2024 | 6,400
As at 5 April 2025 | 6,400
Provision
As at 6 April 2024 | -
Impairment losses | 6,400
As at 5 April 2025 | 6,400
Net Book Value
As at 5 April 2025 | -
As at 6 April 2024 | 6,400

Page 5
Page 6
Crownpark Builders Ltd
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,107,000 |  | 827,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,452,686 |  | 1,363,987
Prepayments and accrued income | 6,883 |  | 6,824
Other debtors | 11,930 |  | 690
VAT | - |  | 27,430
Amounts owed by group undertakings | - |  | 200,000
| 1,471,499 |  | 1,598,931

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 83,665 |  | 56,511
Trade creditors | 463,883 |  | 330,013
Corporation tax | 16,217 |  | 59,767
Other taxes and social security | 39,798 |  | 38,171
VAT | 102,379 |  | -
Other creditors | 3,889 |  | -
Pension costs | 5,418 |  | 5,133
Directors' loan accounts | 6,650 |  | 7,727
| 721,899 |  | 497,322

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 88,468 |  | 33,112

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 83,665 |  | 56,511
Later than one year and not later than five years | 88,468 |  | 33,112
| 172,133 |  | 89,623
| 172,133 |  | 89,623

Page 6
Page 7
Crownpark Builders Ltd
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
11. Share Capital

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

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