Croft Engineering & Site Services Ltd.

	Page
Company Information	1
Abridged Balance Sheet	2—3
Notes to the Abridged Financial Statements	4—5

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Abridged Balance Sheet

As At 31 March 2026

Abridged Balance Sheet

Registered number: 04657258

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		18,902		23,553

			18,902		23,553
CURRENT ASSETS
Stocks		799		722
Debtors		23,803		29,778
Cash at bank and in hand		3,953		-

		28,555		30,500
Creditors: Amounts Falling Due Within One Year		(8,926 )		(17,362 )

NET CURRENT ASSETS (LIABILITIES)			19,629		13,138

TOTAL ASSETS LESS CURRENT LIABILITIES			38,531		36,691

Creditors: Amounts Falling Due After More Than One Year			(52,633 )		(50,218 )

NET LIABILITIES			(14,102 )		(13,527 )

CAPITAL AND RESERVES
Called up share capital	5		1,000		1,000
Profit and Loss Account			(15,102 )		(14,527 )

SHAREHOLDERS' FUNDS			(14,102)		(13,527)

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Croft Engineering & Site Services Ltd.

Abridged Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr W J Davies

Director

8 May 2026

The notes on pages 4 to 5 form part of these financial statements.

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Croft Engineering & Site Services Ltd.

Notes to the Abridged Financial Statements

For The Year Ended 31 March 2026

Notes to the Abridged Financial Statements

1. General Information

Croft Engineering & Site Services Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 04657258 . The registered office is Unit 8 Forgeside, Cwmbran, Gwent, NP44 3LN.

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. Significant judgements and estimations

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period the revision and future periods where the revisions affects both current and future periods

2.4. 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.

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.

2.5. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It has been amortised over its estimated economic life of 5 years.

2.6. 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:

Plant & Machinery	20% Reducing Balance
Motor Vehicles	20% Reducing Balance
Fixtures & Fittings	25% Reducing Balance

2.7. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 3)

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Croft Engineering & Site Services Ltd.

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2025	92,070
Additions	116

As at 31 March 2026	92,186

Depreciation
As at 1 April 2025	68,517
Provided during the period	4,767

As at 31 March 2026	73,284

Net Book Value
As at 31 March 2026	18,902

As at 1 April 2025	23,553

5. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

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Director	Mr W J Davies

Secretary	Mrs S D Davies

Company Number	04657258

Registered Office	Unit 8 Forgeside
	Cwmbran
	Gwent
	NP44 3LN

Accountants	HSJ Accountants Ltd
	Severn House
	Hazell Drive
	Newport
	NP10 8FY