Cru Events Limited

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

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)

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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.

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

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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. 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

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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

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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.

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