CR2 M&E Solutions Ltd - Filleted accounts

Registered number

08643908

CR2 M&E Solutions Ltd

Filleted Accounts

31 August 2025

CR2 M&E Solutions Ltd
Registered number:		08643908
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		4,000			4,500
Tangible assets	4		19,495			28,600
			23,495			33,100

Current assets
Stocks		43,193			23,000
Debtors	5	13,900			18,087
Cash at bank and in hand		5,905			8,574
		62,998			49,661

Creditors: amounts falling due within one year	6	(62,897)			(38,497)

Net current assets			101			11,164

Total assets less current liabilities			23,596			44,264

Creditors: amounts falling due after more than one year	7		(69,951)			(84,671)

Provisions for liabilities			(3,704)			(5,048)


Net liabilities			(50,059)			(45,455)

Capital and reserves
Called up share capital			2			2
Profit and loss account			(50,061)			(45,457)

Shareholders' funds			(50,059)			(45,455)

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.


Mr R. Jenkins
Director
Approved by the board on 28 May 2026

CR2 M&E Solutions Ltd
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:

	Commercial vehicles			over 4 years
	Fixtures, fittings, tools and equipment			over 4 years

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		4


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 September 2024							10,000
	At 31 August 2025							10,000

	Amortisation
	At 1 September 2024							5,500
	Provided during the year							500
	At 31 August 2025							6,000

	Net book value
	At 31 August 2025							4,000
	At 31 August 2024							4,500

	Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.


4	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 September 2024			46,149		64,819		110,968
	Additions			253		-		253
	Disposals			-		(34,520)		(34,520)
	At 31 August 2025			46,402		30,299		76,701

	Depreciation
	At 1 September 2024			40,273		42,095		82,368
	Charge for the year			1,783		7,575		9,358
	On disposals			-		(34,520)		(34,520)
	At 31 August 2025			42,056		15,150		57,206

	Net book value
	At 31 August 2025			4,346		15,149		19,495
	At 31 August 2024			5,876		22,724		28,600


5	Debtors					2025		2024
£							£

	Trade debtors					13,900		18,087


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

	Obligations under finance lease and hire purchase contracts					3,609		3,609
	Trade creditors					12,239		7,576
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					16,861		9,929
	Taxation and social security costs					16,116		6,324
	Directors loans					1,367		2,113
	Other creditors					12,705		8,946
						62,897		38,497


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					52,778		63,889
	Obligations under finance lease and hire purchase contracts					17,173		20,782
						69,951		84,671


8	Loans from directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr C. Hipwell
	Current account	1,469		34,246		(35,307)		408

	Mr R. Jenkins
	Current account	644		34,372		(34,057)		959

		2,113		68,618		(69,364)		1,367


9	Controlling party

	The ultimate controlling party throughout the period was Mr C Hipwell, a director and Mr R Jenkins, a director, who equally own 100% of the issued share capital.


10	Other information

	CR2 M&E Solutions Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	3 Holmer Terrace
	Holmer
	Hereford
	HR4 9RH