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Registration number: 13438597

Cromptons Contracts Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 30 June 2025

Cromptons Contracts Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

Cromptons Contracts Ltd

Company Information

Director | Mr R Crompton

Registered office | Unit 4 Broomstick Yard Edelsborough Bedfordshire LU6 2JA

Accountants | Rotherham Taylor Limited 21 Navigation Business Village Navigation Way Ashton-on-Ribble Preston PR2 2YP

Cromptons Contracts Ltd

(Registration number: 13438597)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 3,821 | 4,532
Current assets |  |  |
Stocks | 5 | 49,150 | 35,818
Debtors | 6 | 411,038 | 460,148
Cash at bank and in hand |  | 35,117 | -
|  | 495,305 | 495,966
Creditors: Amounts falling due within one year | 7 | (608,866) | (540,552)
Net current liabilities |  | (113,561) | (44,586)
Total assets less current liabilities |  | (109,740) | (40,054)
Provisions for liabilities |  | (726) | (558)
Net liabilities |  | (110,466) | (40,612)
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | (110,467) | (40,613)
Shareholders' deficit |  | (110,466) | (40,612)

For the financial year ending 30 June 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 his 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 and 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.

Approved and authorised by the director on 10 April 2026

......................................... Mr R Crompton Director |  |

Cromptons Contracts Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

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

The address of its registered office is:
Unit 4
Broomstick Yard
Edelsborough
Bedfordshire
LU6 2JA

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.

Going concern

The financial statements have been prepared on a going concern basis, on the understanding that the director and shareholder will continue to financially support the company during this uncertain period.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of construction services in the ordinary course of the company’s activities. Turnover is shown net of sales/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.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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income 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.

Cromptons Contracts Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

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
Office Equipment | 20% Reducing balance
Plant & Machinery | 25% Reducing balance
Furniture and fittings | 25% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Cromptons Contracts Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss. Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an 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.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2024 - 5).

Cromptons Contracts Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
At 1 July 2024 | 1,675 | 3,477 | 2,819 | 7,971
Additions | - | - | 398 | 398
At 30 June 2025 | 1,675 | 3,477 | 3,217 | 8,369
Depreciation
At 1 July 2024 | 732 | 1,983 | 724 | 3,439
Charge for the year | 236 | 374 | 499 | 1,109
At 30 June 2025 | 968 | 2,357 | 1,223 | 4,548
Carrying amount
At 30 June 2025 | 707 | 1,120 | 1,994 | 3,821
At 30 June 2024 | 943 | 1,494 | 2,095 | 4,532

5 | Stocks

| 2025 £ | 2024 £
Work in progress | 35,947 | 23,834
Finished goods | 13,203 | 11,984
| 49,150 | 35,818

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 224,013 | 237,509
Prepayments | 6,489 | 5,641
Other debtors | 180,536 | 216,998
| 411,038 | 460,148

Cromptons Contracts Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | - | 37,666
Trade creditors |  | 196,353 | 98,865
Taxation and social security |  | 393,398 | 364,026
Accruals and deferred income |  | 6,525 | 3,325
Other creditors |  | 12,590 | 36,670
|  | 608,866 | 540,552

8 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank overdrafts | - | 37,666

Cromptons Contracts Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

9 | Related party transactions

Transactions with the director

2025 | At 1 July 2024 £ | Advances to director £ | Repayments by director £ | At 30 June 2025 £
Mr R Crompton
| 80,571 | 25,773 | (38,330) | 68,014

2024 | At 1 July 2023 £ | Advances to director £ | Repayments by director £ | At 30 June 2024 £
Mr R Crompton
| 78,761 | 21,623 | (19,813) | 80,571

Interest has been charged on the director's overdrawn loan account balances during the period in accordance with HM Revenue and Customs guidelines. Section 455 tax has been charged on the balance outstanding at the year end.
Cromptons Retail Ltd & The Little Blue Catering Company Ltd - companies held under the control of the director Mr R Crompton throughout the current and previous year.
At the balance sheet date the amounrt owed to / (from) Cromptons Retail Ltd was (£85,330) (2024 - (£54,112))
At the balance sheet date the amounrt owed to / (from) The Little Blue Catering Company Ltd was £Nil (2024 - (£55,122))
During the year a decision was made to write off the related company loan between these companies and totalled £55,122 included within these accounts.