REGISTERED NUMBER: 13913043 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

CRANBORNE TECHNOLOGY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N Antoniou

Mrs F Antoniou

J Berman

REGISTERED OFFICE:

BHL House

Monks Way

London

NW11 0AF

REGISTERED NUMBER:

13913043 (England and Wales)

ACCOUNTANTS:

Coburn McKenna - Chartered Accountants

81-83a Allerton Road

Liverpool

Merseyside

L18 2DA

FIXED ASSETS

Intangible assets

4

14,812

17,062

Tangible assets

5

46,808

58,510

Investments

6

79

-

61,699

75,572

CURRENT ASSETS

Stocks

38,972

60,000

Debtors

7

435,868

331,887

Cash at bank

85,232

15,274

560,072

407,161

CREDITORS

Amounts falling due within one year

8

478,543

353,031

NET CURRENT ASSETS

81,529

54,130

TOTAL ASSETS LESS CURRENT LIABILITIES

143,228

129,702

CREDITORS

Amounts falling due after more than one year

9

(10,968

)

(30,347

)

PROVISIONS FOR LIABILITIES

(5,590

)

(6,175

)

NET ASSETS

126,670

93,180

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

125,670

92,180

126,670

93,180

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 17 April 2026 and were signed on its behalf by:

N Antoniou - Director

1.	STATUTORY INFORMATION

Cranborne Technology 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

Motor vehicles

-

20% on reducing balance

Office equipment

-

20% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme 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 13 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

22,500

AMORTISATION

At 1 August 2024

5,438

Charge for year

2,250

At 31 July 2025

7,688

NET BOOK VALUE

At 31 July 2025

14,812

At 31 July 2024

17,062

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

77,685

DEPRECIATION

At 1 August 2024

19,175

Charge for year

11,702

At 31 July 2025

30,877

NET BOOK VALUE

At 31 July 2025

46,808

At 31 July 2024

58,510

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

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

30,191

DEPRECIATION

At 1 August 2024

and 31 July 2025

12,479

NET BOOK VALUE

At 31 July 2025

17,712

At 31 July 2024

17,712

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

79

At 31 July 2025

79

NET BOOK VALUE

At 31 July 2025

79

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

291,433

223,870

Other debtors

144,435

108,017

435,868

331,887

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

19,378

17,474

Trade creditors

228,405

108,570

Taxation and social security

66,783

62,413

Other creditors

163,977

164,574

478,543

353,031

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

10,968

30,347

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

30,346

47,821

The loan in respect of hire purchase contracts is secured against the assets to which they relate.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the reporting date, an advance of £22,768 (2024: £Nil) was due from a company director. Interest was charged at an annual rate of 2.25%.