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Company Registration No. 08637309 (England and Wales)
CRANES DRINK LTD Unaudited accounts for the year ended 31 August 2025
CRANES DRINK LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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CRANES DRINK LTD Company Information for the year ended 31 August 2025
Directors
Benjamin Ritsema Daryl Moss Daniel Ritsema
Company Number
08637309 (England and Wales)
Registered Office
TOP FARM LOWER ROAD CROYDON ROYSTON SG8 0EQ ENGLAND
Accountants
Taxez 5 South Charlotte Street Edinburgh EH2 4AN
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CRANES DRINK LTD Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
71,508
71,307
Current assets
Inventories
120,822
92,160
Debtors
5
81,176
86,820
Cash at bank and in hand
102,699
140,909
304,697
319,889
Creditors: amounts falling due within one year
6
(196,032)
(193,927)
Net current assets
108,665
125,962
Total assets less current liabilities
180,173
197,269
Creditors: amounts falling due after more than one year
7
(75,349)
(132,433)
Net assets
104,824
64,836
Capital and reserves
Called up share capital
672,134
672,134
Profit and loss account
(567,310)
(607,298)
Shareholders' funds
104,824
64,836
For the year ending 31 August 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by
Benjamin Ritsema Director Company Registration No. 08637309
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CRANES DRINK LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
CRANES DRINK LTD is a private company, limited by shares, registered in England and Wales, registration number 08637309. The registered office is TOP FARM LOWER ROAD, CROYDON, ROYSTON, SG8 0EQ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% Straight Line
Motor vehicles
10% Straight Line
Computer equipment
10% Straight Line
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CRANES DRINK LTD Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
113,365
16,581
5,520
135,466
Additions
4,734
-
1,200
5,934
At 31 August 2025
118,099
16,581
6,720
141,400
Depreciation
At 1 September 2024
51,142
8,529
4,488
64,159
Charge for the year
4,838
605
290
5,733
At 31 August 2025
55,980
9,134
4,778
69,892
Net book value
At 31 August 2025
62,119
7,447
1,942
71,508
At 31 August 2024
62,223
8,052
1,032
71,307
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
81,176
86,820
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
64,395
58,595
Taxes and social security
16,437
20,816
Other creditors
288
431
Accruals
114,912
114,085
196,032
193,927
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
9,988
19,552
Other creditors
65,361
112,881
75,349
132,433
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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