REGISTERED NUMBER: 06225391 (England and Wales)

Financial Statements for the Year Ended 30th April 2025

for

CR & SJ Bearup Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S J Bearup

REGISTERED OFFICE:

47 Landrail Road

Lower Halstow

Sittingbourne

Kent

ME9 7DJ

REGISTERED NUMBER:

06225391 (England and Wales)

ACCOUNTANTS:

Beak Kemmenoe

Chartered Accountants

1-3 Manor Road

Chatham

Kent

ME4 6AE

FIXED ASSETS

Tangible assets

4

513,977

518,233

CURRENT ASSETS

Stocks

4,330

15,044

Debtors

5

17,823

35,043

Cash at bank

40,292

48,846

62,445

98,933

CREDITORS

Amounts falling due within one year

6

309,624

335,258

NET CURRENT LIABILITIES

(247,179

)

(236,325

)

TOTAL ASSETS LESS CURRENT LIABILITIES

266,798

281,908

CREDITORS

Amounts falling due after more than one year

7

(33,872

)

(58,826

)

PROVISIONS FOR LIABILITIES

(128,494

)

(125,729

)

NET ASSETS

104,432

97,353

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

104,431

97,352

SHAREHOLDERS' FUNDS

104,432

97,353

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7th January 2026 and were signed by:

S J Bearup - Director

1.	STATUTORY INFORMATION

CR & SJ Bearup Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accounts have been prepare on a going concern basis on the grounds that the director will continue to provide financial support for the foreseeable future and not recall his loan to the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

10% - 20% on reducing balance and 25% on reducing balance

Included within land and buildings is land which is not depreciated.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable 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 all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

Payments in respect of other post-retirement benefits are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st May 2024

334,939

530,358

865,297

Additions

37,670

1,099

38,769

At 30th April 2025

372,609

531,457

904,066

DEPRECIATION

At 1st May 2024

24,126

322,938

347,064

Charge for year

9,053

33,972

43,025

At 30th April 2025

33,179

356,910

390,089

NET BOOK VALUE

At 30th April 2025

339,430

174,547

513,977

At 30th April 2024

310,813

207,420

518,233

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st May 2024

and 30th April 2025

129,495

DEPRECIATION

At 1st May 2024

38,593

Charge for year

15,454

At 30th April 2025

54,047

NET BOOK VALUE

At 30th April 2025

75,448

At 30th April 2024

90,902

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

12,046

32,803

Other debtors and prepayments

5,777

2,240

17,823

35,043

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,146

10,786

Hire purchase contracts

15,449

19,808

Trade creditors

420

4,439

Taxation and social security

7,241

4,946

Other creditors and accruals

276,368

295,279

309,624

335,258

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,882

12,388

Hire purchase contracts

30,990

46,438

33,872

58,826

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

46,439

66,246

Hire purchase contracts are secured on the assets concerned.

The bank loan is secured on the freehold property included in fixed assets.