REGISTERED NUMBER: 10130024 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

CRUCIAL ENGINEERING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Paul Michael Van Heeswyk

REGISTERED OFFICE:

Unit 7 Dudley Hill Business Park

Rook Lane

Bradford

BD4 9BQ

REGISTERED NUMBER:

10130024 (England and Wales)

ACCOUNTANTS:

Syers McGill

9 Kerry Street

Horsforth

Leeds

West Yorkshire

LS18 4AW

FIXED ASSETS

Tangible assets

4

388,266

548,778

CURRENT ASSETS

Stocks

505,593

193,719

Debtors

5

1,033,644

967,161

Cash at bank and in hand

51,459

365,609

1,590,696

1,526,489

CREDITORS

Amounts falling due within one year

6

1,046,122

760,024

NET CURRENT ASSETS

544,574

766,465

TOTAL ASSETS LESS CURRENT LIABILITIES

932,840

1,315,243

CREDITORS

Amounts falling due after more than one year

7

225,796

203,741

NET ASSETS

707,044

1,111,502

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

706,944

1,111,402

SHAREHOLDERS' FUNDS

707,044

1,111,502

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 5 September 2025 and were signed by:

Mr Paul Michael Van Heeswyk - Director

1.	STATUTORY INFORMATION

Crucial Engineering Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on reducing balance, 25% on reducing balance and 20% on reducing balance

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.

Hire purchase and leasing commitments

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2024 - 35 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

757,739

Additions

5,385

Disposals

(71,210

)

At 30 April 2025

691,914

DEPRECIATION

At 1 May 2024

208,961

Charge for year

113,776

Eliminated on disposal

(19,089

)

At 30 April 2025

303,648

NET BOOK VALUE

At 30 April 2025

388,266

At 30 April 2024

548,778

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

594,676

785,844

Other debtors

76,028

61,316

VAT

22,578

-

Prepayments and accrued income

340,362

120,001

1,033,644

967,161

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

134,117

64,765

Hire purchase contracts

44,876

40,345

Trade creditors

606,915

385,880

Tax

(50,313

)

(34,486

)

Social security and other taxes

59,019

36,192

VAT

-

93,835

Other creditors

77,614

878

Amounts due to related party

56,000

36,000

Accrued expenses

117,894

136,615

1,046,122

760,024

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

178,487

77,917

Hire purchase contracts

47,309

125,824

225,796

203,741

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 May 2024

1,111,402

Deficit for the year

(356,458

)

Dividends

(48,000

)

At 30 April 2025

706,944

10.	RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary of Crucial Holdings Limited (CRN: 13555390).

Included in creditors at 30 April 2025 are amount due to Crucial Holdings Limited of £56,000 (2024: £36,000).

Mr Paul Michael Van Heeswyk is also the director of Crucial Holdings Limited.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr Paul Michael Van Heeswyk.