Cranleigh Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 4510309

Cranleigh Services Limited

Filleted Unaudited Financial Statements

30 September 2025

Cranleigh Services Limited

Officers and Professional Advisers

The board of directors	Mrs N L Wroe
	Mr T Wroe

Company secretary	Mr T Wroe

Registered office	Unit 4
	Courtyard 31
	Pontefract Road
	Normanton
	WF6 1JU

Accountants	Birdsall & Bennett LLP
	Chartered accountants
	12A-16 North Street
	Wetherby
	LS22 6NN

Bankers	National Westminster
	25 Market Square
	Dover
	Kent
	CT16 1XY

Cranleigh Services Limited

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Cranleigh Services Limited

Year ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cranleigh Services Limited for the year ended 30 September 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Cranleigh Services Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Cranleigh Services Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cranleigh Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cranleigh Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cranleigh Services Limited. You consider that Cranleigh Services Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Cranleigh Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Birdsall & Bennett LLP Chartered accountants

12A-16 North Street Wetherby LS22 6NN

18 May 2026

Cranleigh Services Limited

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	6		51,779		67,800

Current assets

Stocks		36,426	–
Debtors	7	470,070	405,465
Cash at bank and in hand		83,877	120,407
		---------	---------
		590,373	525,872

Creditors: amounts falling due within one year	8	278,832		240,195
		---------		---------
Net current assets			311,541		285,677
			---------		---------
Total assets less current liabilities			363,320		353,477

Creditors: amounts falling due after more than one year	9	14,317	32,283
		---------	---------
Net assets		349,003	321,194
		---------	---------

Capital and reserves

Called up share capital	11	1,000	1,000
Profit and loss account		348,003	320,194
		---------	---------
Shareholders funds		349,003	321,194
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Cranleigh Services Limited

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 18 May 2026 , and are signed on behalf of the board by:

Mrs N L Wroe	Mr T Wroe
Director	Director

Company registration number: 4510309

Cranleigh Services Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 4, Courtyard 31, Pontefract Road, Normanton, WF6 1JU.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

Full provision is made for deferred tax assets and liabilities arising from timing differences between recognition of gains and losses in the accounts and their recognition in a tax computation. Assets and liabilities are calculated at the tax rates which are expected to apply in the periods when the timing differences will reverse, and discounted to reflect the time value of money using rates based on post-tax yields to maturity that could be obtained at the balance sheet date on government bonds with similar maturity dates.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	15% reducing balance
Motor vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 8 (2024: 6 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 October 2024 and 30 September 2025	30,800
	--------
Amortisation
At 1 October 2024 and 30 September 2025	30,800
	--------
Carrying amount
At 30 September 2025	–
	--------
At 30 September 2024	–
	--------

6. Tangible assets

	Fixtures and fittings	Motor vehicles	Total
	£	£	£
Cost
At 1 October 2024	81,281	71,374	152,655
Additions	–	1,161	1,161
Disposals	–	( 27,950)	( 27,950)
	--------	--------	---------
At 30 September 2025	81,281	44,585	125,866
	--------	--------	---------
Depreciation
At 1 October 2024	59,704	25,151	84,855
Charge for the year	3,237	11,146	14,383
Disposals	–	( 25,151)	( 25,151)
	--------	--------	---------
At 30 September 2025	62,941	11,146	74,087
	--------	--------	---------
Carrying amount
At 30 September 2025	18,340	33,439	51,779
	--------	--------	---------
At 30 September 2024	21,577	46,223	67,800
	--------	--------	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	463,857	401,317
Other debtors	6,213	4,148
	---------	---------
	470,070	405,465
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	145,931	132,924
Corporation tax	62,504	46,393
Social security and other taxes	28,683	26,803
Other creditors	41,714	34,075
	---------	---------
	278,832	240,195
	---------	---------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	14,317	32,283
	--------	--------

10. Finance leases and hire purchase contracts

The total future minimum lease payments under finance leases and hire purchase contracts are as follows:

	2025	2024
	£	£
Not later than 1 year	11,141	11,141
Later than 1 year and not later than 5 years	14,317	32,283
	--------	--------
	25,458	43,424
	--------	--------

11. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1,000	1,000	1,000	1,000
	-------	-------	-------	-------

12. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Later than 1 year and not later than 5 years	20,036	20,036
	--------	--------

13. Related party transactions

The company was under the control of both Mr T Wroe and Mrs N L Wroe throughout the current and previous year. Both are directors and shareholders.