Crane Bank Garages Limited - Filleted accounts

Registered number

04425178

Crane Bank Garages Limited

Filleted Accounts

31 August 2025

Crane Bank Garages Limited
Registered number:		04425178
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		3,499			7,299
Tangible assets	4		201,273			214,497
			204,772			221,796

Current assets
Stocks		26,198			26,198
Debtors	5	27,289			75,786
Cash at bank and in hand		1,406,855			1,293,230
		1,460,342			1,395,214

Creditors: amounts falling due within one year	6	(731,759)			(456,793)

Net current assets			728,583			938,421

Total assets less current liabilities			933,355			1,160,217


Provisions for liabilities			(10,173)			(12,832)


Net assets			923,182			1,147,385

Capital and reserves
Called up share capital			1,100			1,100
Profit and loss account			922,082			1,146,285

Shareholders' funds			923,182			1,147,385

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



J Brookes
Director
Approved by the board on 30 April 2026

Crane Bank Garages Limited
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% reducing balance
	Motor vehicles			25% reducing balance
	Leasehold property improvements			10% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					45		43


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 September 2024							112,499
	At 31 August 2025							112,499

	Amortisation
	At 1 September 2024							105,200
	Provided during the year							3,800
	At 31 August 2025							109,000

	Net book value
	At 31 August 2025							3,499
	At 31 August 2024							7,299



4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 September 2024	185,045		369,679		74,509		629,233
	Disposals	-		-		(1,750)		(1,750)
	At 31 August 2025	185,045		369,679		72,759		627,483

	Depreciation
	At 1 September 2024	49,456		312,162		53,118		414,736
	Charge for the year	136		9,187		3,783		13,106
	On disposals	-		-		(1,632)		(1,632)
	At 31 August 2025	49,592		321,349		55,269		426,210

	Net book value
	At 31 August 2025	135,453		48,330		17,490		201,273
	At 31 August 2024	135,589		57,517		21,391		214,497


5	Debtors					2025		2024
£							£

	Trade debtors					26,289		22,456
	Other debtors					1,000		53,330
						27,289		75,786


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					79,957		112,478
	Taxation and social security costs					257,322		245,812
	Other creditors					394,480		98,503
						731,759		456,793


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	J Brookes
	Repayable on demand with no charge to interest	26,165		-		177,734		(151,569)

	W G Brookes
	Repayable on demand with no charge to interest	26,165		-		177,734		(151,569)

		52,330		-		355,468		(303,138)


8	Controlling party

	The company's ultimate parent company is Crane Bank Limited. It's registered office is: Chesil, Queens Park Road, Chester, CH4 7AD


9	Other information

	Crane Bank Garages Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Chesil
	Queens Park Road
	Chester
	CH4 7AD