REGISTERED NUMBER: 00327397 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Craven (Builders) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs H J Craven

Mrs R M Morrison

REGISTERED OFFICE:

Misterton Hall

Lutterworth

Leicestershire

LE17 4JP

REGISTERED NUMBER:

00327397 (England and Wales)

ACCOUNTANTS:

Brockhurst Davies Limited

11 The Office Village

North Road

Loughborough

Leicestershire

LE11 1QJ

FIXED ASSETS

Tangible assets

4

9,988

11,553

Investments

5

180,676

152,239

Investment property

6

7,390,401

7,390,401

7,581,065

7,554,193

CURRENT ASSETS

Debtors

7

638,429

629,527

Cash at bank

601,949

548,977

1,240,378

1,178,504

CREDITORS

Amounts falling due within one year

8

60,142

50,769

NET CURRENT ASSETS

1,180,236

1,127,735

TOTAL ASSETS LESS CURRENT LIABILITIES

8,761,301

8,681,928

PROVISIONS FOR LIABILITIES

504,045

496,170

NET ASSETS

8,257,256

8,185,758

CAPITAL AND RESERVES

Called up share capital

14,000

14,000

Revaluation reserve

9

2,612,711

2,612,711

Retained earnings

5,630,545

5,559,047

8,257,256

8,185,758

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by:

Mrs H J Craven - Director

1.	STATUTORY INFORMATION

Craven (Builders) 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 (£).

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 as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant, fixtures and fittings

-

10% on cost

Investment property

Investment property is included at fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Listed investments

Listed investments are included at fair value.

Turnover

Rents receivable on freehold investment properties are included on an accruals basis.

Income from the sale of properties previously purchased and developed is taken at the point of completion.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant,

fixtures

and

fittings

£

COST

At 1 September 2024

and 31 August 2025

60,144

DEPRECIATION

At 1 September 2024

48,591

Charge for year

1,565

At 31 August 2025

50,156

NET BOOK VALUE

At 31 August 2025

9,988

At 31 August 2024

11,553

5.	FIXED ASSET INVESTMENTS

2025

2024

£

£

Other investments not loans

180,676

152,239

Additional information is as follows:

Other

investments

£

COST OR VALUATION

At 1 September 2024

57,343

Revaluations

28,437

At 31 August 2025

85,780

NET BOOK VALUE

At 31 August 2025

85,780

At 31 August 2024

57,343

Cost or valuation at 31 August 2025 is represented by:

Other

investments

£

Valuation in 2016

116,869

Valuation in 2017

38,224

Valuation in 2018

(6,372

)

Valuation in 2019

(31,173

)

Valuation in 2020

(13,016

)

Valuation in 2021

24,947

Valuation in 2022

(50,822

)

Valuation in 2023

5,521

Valuation in 2024

(26,835

)

Valuation in 2025

28,437

85,780

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

Listed Investments

94,896

94,896

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

and 31 August 2025

7,390,401

NET BOOK VALUE

At 31 August 2025

7,390,401

At 31 August 2024

7,390,401

The freehold and long leasehold land and buildings portfolio were valued at £7,390,400 on an open market basis in August 2025. All properties were valued by a director and a Chartered Surveyor and the directors considered that this valuation would have been the market value of the property portfolio at 31 August 2025.

7.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

47,136

23,982

Other debtors

146,293

150,545

193,429

174,527

2025

2024

£

£

Amounts falling due after more than one year:

Other debtors

445,000

455,000

Aggregate amounts

638,429

629,527

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other taxation

42,334

30,740

Other creditors

17,808

20,029

60,142

50,769

9.

RESERVES

Revaluation

reserve

£

At 1 September 2024

and 31 August 2025

2,612,711