REGISTERED NUMBER: 05986222 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Cranbrook DIY Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A Ashby

REGISTERED OFFICE:

Thatcher House

12 Mount Ephraim

Tunbridge Wells

Kent

TN4 8AS

REGISTERED NUMBER:

05986222 (England and Wales)

ACCOUNTANTS:

RAA Ward Mackenzie Ltd

Chartered Accountants

Thatcher House

12 Mount Ephraim

Tunbridge Wells

Kent

TN4 8AS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

22,627

26,200

22,627

26,200

CURRENT ASSETS

Stocks

6

39,632

42,066

Debtors

7

7,633

6,829

Cash at bank

2,670

1,702

49,935

50,597

CREDITORS

Amounts falling due within one year

8

(33,775

)

(30,320

)

NET CURRENT ASSETS

16,160

20,277

TOTAL ASSETS LESS CURRENT LIABILITIES

38,787

46,477

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

9

38,687

46,377

SHAREHOLDERS' FUNDS

38,787

46,477

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 18 May 2026 and were signed by:

A Ashby - Director

1.	STATUTORY INFORMATION

Cranbrook DIY 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The principal activity of the company in the year under review was that of DIY Retailer.

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.

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.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

DEFERRED TAX

Deferred tax is not recognised in respect of all timing differences that have originated but not reversed at the balance sheet date as these are considered immaterial.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

15,000

AMORTISATION

At 1 April 2025

and 31 March 2026

15,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

23,938

6,365

59,468

3,575

93,346

Additions

-

441

-

318

759

At 31 March 2026

23,938

6,806

59,468

3,893

94,105

DEPRECIATION

At 1 April 2025

9,202

5,246

50,212

2,486

67,146

Charge for year

1,533

246

2,314

239

4,332

At 31 March 2026

10,735

5,492

52,526

2,725

71,478

NET BOOK VALUE

At 31 March 2026

13,203

1,314

6,942

1,168

22,627

At 31 March 2025

14,736

1,119

9,256

1,089

26,200

6.

STOCKS

2026

2025

£

£

Stocks

39,632

42,066

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

118

171

Prepayments and accrued income

7,515

6,658

7,633

6,829

The directors consider the carrying value of trade and other receivables approximate to their fair values

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

21,268

17,020

Corporation tax

4,209

5,206

Social security and other tax

2,042

1,485

VAT

4,931

5,390

Accrued expenses

1,325

1,219

33,775

30,320

The directors consider the carrying amounts of current liabilities approximate to their fair values

9.

RESERVES

Retained

earnings

£

At 1 April 2025

46,377

Profit for the year

15,060

Dividends

(22,750

)

At 31 March 2026

38,687

The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is A Ashby.