Crewe Saddlery Limited 01392223 false 2024-09-01 2025-08-31 2025-08-31 The principal activity of the company is Retailers of Riding Equipment, Clothing Digita Accounts Production Advanced 6.30.9574.0 true 01392223 2024-09-01 2025-08-31 01392223 2025-08-31 01392223 core:RetainedEarningsAccumulatedLosses 2025-08-31 01392223 core:ShareCapital 2025-08-31 01392223 core:CurrentFinancialInstruments 2025-08-31 01392223 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 01392223 core:Non-currentFinancialInstruments core:AfterOneYear 2025-08-31 01392223 core:FurnitureFittingsToolsEquipment 2025-08-31 01392223 core:LandBuildings 2025-08-31 01392223 core:MotorVehicles 2025-08-31 01392223 core:OtherPropertyPlantEquipment 2025-08-31 01392223 bus:SmallEntities 2024-09-01 2025-08-31 01392223 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 01392223 bus:FilletedAccounts 2024-09-01 2025-08-31 01392223 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 01392223 bus:RegisteredOffice 2024-09-01 2025-08-31 01392223 bus:Director3 2024-09-01 2025-08-31 01392223 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 01392223 core:ComputerEquipment 2024-09-01 2025-08-31 01392223 core:FurnitureFittings 2024-09-01 2025-08-31 01392223 core:FurnitureFittingsToolsEquipment 2024-09-01 2025-08-31 01392223 core:LandBuildings 2024-09-01 2025-08-31 01392223 core:MotorVehicles 2024-09-01 2025-08-31 01392223 core:OtherPropertyPlantEquipment 2024-09-01 2025-08-31 01392223 core:PlantMachinery 2024-09-01 2025-08-31 01392223 countries:EnglandWales 2024-09-01 2025-08-31 01392223 2024-08-31 01392223 core:FurnitureFittingsToolsEquipment 2024-08-31 01392223 core:LandBuildings 2024-08-31 01392223 core:MotorVehicles 2024-08-31 01392223 core:OtherPropertyPlantEquipment 2024-08-31 01392223 2023-09-01 2024-08-31 01392223 2024-08-31 01392223 core:RetainedEarningsAccumulatedLosses 2024-08-31 01392223 core:ShareCapital 2024-08-31 01392223 core:CurrentFinancialInstruments 2024-08-31 01392223 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 01392223 core:Non-currentFinancialInstruments core:AfterOneYear 2024-08-31 01392223 core:FurnitureFittingsToolsEquipment 2024-08-31 01392223 core:LandBuildings 2024-08-31 01392223 core:MotorVehicles 2024-08-31 01392223 core:OtherPropertyPlantEquipment 2024-08-31 iso4217:GBP xbrli:pure

Registration number: 01392223

Crewe Saddlery Limited
Unaudited Financial Statements
for the Year Ended 31 August 2025

Crewe Saddlery Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

Crewe Saddlery Limited

(Registration number: 01392223)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 30,526 | 36,198
Current assets |  |  |
Stocks | 5 | 213,226 | 195,837
Debtors | 6 | 9,499 | 15,340
Cash at bank and in hand |  | 2,969 | 12,614
|  | 225,694 | 223,791
Creditors: Amounts falling due within one year | 7 | (116,983) | (116,267)
Net current assets |  | 108,711 | 107,524
Total assets less current liabilities |  | 139,237 | 143,722
Creditors: Amounts falling due after more than one year | 7 | (21,642) | (40,750)
Provisions for liabilities |  | (7,631) | (9,049)
Net assets |  | 109,964 | 93,923
Capital and reserves |  |  |
Called up share capital |  | 28,306 | 28,306
Retained earnings |  | 81,658 | 65,617
Shareholders' funds |  | 109,964 | 93,923

Crewe Saddlery Limited

(Registration number: 01392223)
Balance Sheet as at 31 August 2025

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

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account or Director report.

Approved and authorised by the director on 5 February 2026

......................................... Miss Beatrice Amina Blakeman Director

Crewe Saddlery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Crewe Saddlery Ltd Unit 11 Cockshades Farm
Stock Lane
Wybunbury
Cheshire
CW5 7HA

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Crewe Saddlery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Tax

The tax expense for the period comprises current and deferred tax.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land and buildings | 20% on cost
Plant and machinery - Other tangible assets | 15% on reducing balance
Fixtures and fittings - Furniture, fittings and equipment | 25% on reducing balance
Computer equipment - Furniture, fittings and equipment | 33% on reducing balance
Motor Vehicles | 15% on reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods comprises direct materials and, where applicable, direct labour costs.

Crewe Saddlery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

Contributions payable by the company to the employee's pension scheme are charged to the profit and loss account in the period to which they relate. The assets of those schemes are held separately from the business in independently administered funds.
Any amounts owing to these pension schemes are included in other creditors.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2024 - 4).

Crewe Saddlery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 September 2024 | 1,770 | 6,216 | 50,593 | 34,281 | 92,860
Additions | - | 50 | - | - | 50
At 31 August 2025 | 1,770 | 6,266 | 50,593 | 34,281 | 92,910
Depreciation
At 1 September 2024 | 1,770 | 4,525 | 16,324 | 34,043 | 56,662
Charge for the year | - | 546 | 5,140 | 36 | 5,722
At 31 August 2025 | 1,770 | 5,071 | 21,464 | 34,079 | 62,384
Carrying amount
At 31 August 2025 | - | 1,195 | 29,129 | 202 | 30,526
At 31 August 2024 | - | 1,691 | 34,269 | 238 | 36,198

Crewe Saddlery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 213,226 | 195,837

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 3,142 | 8,415
Prepayments | 6,357 | 6,546
Other debtors | - | 379
| 9,499 | 15,340

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 39,616 | 38,091
Trade creditors |  | 40,194 | 50,632
Taxation and social security |  | 27,091 | 19,178
Accruals and deferred income |  | 395 | 476
Other creditors |  | 9,687 | 7,890
|  | 116,983 | 116,267

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 21,642 | 40,750

8 | Loans and borrowings

The bank facilities, included within loans and borrowings, have been secured by way of a fixed and floating charge against the assets of the company. Hire purchase liabilities, included within loans and borrowings, are secured upon the assets they relate to.