Company Registration No. 5990209 (England and Wales)
CRU Construction Limited
Unaudited accounts
for the year ended 31 March 2026
CRU Construction Limited
Unaudited accounts
Contents
CRU Construction Limited
Company Information
for the year ended 31 March 2026
Company Number
5990209 (England and Wales)
Registered Office
6 Vincent Close
Lancing
West Sussex
BN15 9LL
Accountants
Maxwell-Gumbleton & Co.
1 West Street
Lewes
East Sussex
BN7 2NZ
CRU Construction Limited
Statement of financial position
as at 31 March 2026
Tangible assets
13,973
3,465
Cash at bank and in hand
28,229
16,954
Creditors: amounts falling due within one year
(38,224)
(7,979)
Net current assets
3,889
15,934
Total assets less current liabilities
17,862
19,399
Provisions for liabilities
Called up share capital
1
1
Profit and loss account
15,443
18,739
Shareholders' funds
15,444
18,740
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 director acknowledges his 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 and authorised for issue on 18 May 2026 and were signed on its behalf by
C R Upton
Director
Company Registration No. 5990209
CRU Construction Limited
Notes to the Accounts
for the year ended 31 March 2026
CRU Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 5990209. The registered office is 6 Vincent Close, Lancing, West Sussex, BN15 9LL.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and rebates. 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.
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
25% reducing balance
Motor vehicles
25% reducing balance
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.
CRU Construction Limited
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 April 2025
5,144
9,200
14,344
Additions
1,250
13,500
14,750
At 31 March 2026
6,394
22,700
29,094
At 1 April 2025
4,718
6,161
10,879
Charge for the year
107
4,135
4,242
At 31 March 2026
4,825
10,296
15,121
At 31 March 2026
1,569
12,404
13,973
At 31 March 2025
426
3,039
3,465
Amounts falling due within one year
Trade debtors
13,884
4,158
Accrued income and prepayments
-
1,675
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
1,206
3,263
Loans from directors
15,961
2,215
7
Deferred taxation
2026
2025
Accelerated capital allowances
2,418
659
Provision at start of year
659
878
Charged/(credited) to the profit and loss account
1,759
(219)
Provision at end of year
2,418
659
CRU Construction Limited
Notes to the Accounts
for the year ended 31 March 2026
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).