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Registered number: 07937355
Cru Events Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Cru Events Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Cru Events Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 07937355

| 2026 | 2025 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 24,154 |  | 28,981
|  |  | 24,154 |  | 28,981
CURRENT ASSETS
Debtors | 5 | 98,804 |  | 42,667 |
Cash at bank and in hand |  | 75,421 |  | 2,875 |
|  | 174,225 |  | 45,542 |
Creditors: Amounts Falling Due Within One Year | 6 | (260,596 ) |  | (137,454 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (86,371 ) |  | (91,912 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (62,217 ) |  | (62,931 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (3,347 ) |  | (42,166 )
NET LIABILITIES |  |  | (65,564 ) |  | (105,097 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | (65,565 ) |  | (105,098 )
SHAREHOLDERS' FUNDS |  |  | (65,564) |  | (105,097)

Page 1
Page 2
Cru Events Limited
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Ian Alexander Director
6 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Cru Events Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Cru Events Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07937355 . The registered office is 8a Fore Street, Totnes, TQ9 5DX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | Over 5 years
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance

Page 3
Page 4
Cru Events Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 March 2025 | 15,213 | 5,950 | 12,995 | 65,730 | 99,888
Additions | - | 2,570 | - | - | 2,570
As at 28 February 2026 | 15,213 | 8,520 | 12,995 | 65,730 | 102,458
Depreciation
As at 1 March 2025 | 15,213 | 4,068 | 8,883 | 42,743 | 70,907
Provided during the period | - | 622 | 1,028 | 5,747 | 7,397
As at 28 February 2026 | 15,213 | 4,690 | 9,911 | 48,490 | 78,304
Net Book Value
As at 28 February 2026 | - | 3,830 | 3,084 | 17,240 | 24,154
As at 1 March 2025 | - | 1,882 | 4,112 | 22,987 | 28,981

Page 4
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Cru Events Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
5. Debtors

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 22,719 |  | -
Amounts owed by participating interests | 64,488 |  | 37,376
Other debtors | 11,597 |  | 5,291
| 98,804 |  | 42,667

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,595 |  | -
Amounts owed to participating interests | 37,082 |  | 40,275
Other creditors | 9,307 |  | 714
Taxation and social security | 207,612 |  | 96,465
| 260,596 |  | 137,454

7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 31,832
Other loans | 3,347 |  | 10,334
| 3,347 |  | 42,166

8. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years | - |  | 31,832

Page 5
Page 6
Cru Events Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
9. Share Capital

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 March 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Ian Alexander | 1,791 | 10,045 | 2,731 | - | 9,105

The above loan is unsecured, interest free and repayable on demand.
Page 6