CRS Civil Engineering Ltd 09686843 false 2024-11-01 2025-10-31 2025-10-31 The principal activity of the company is Engineering Contractors Digita Accounts Production Advanced 6.30.9574.0 true 09686843 2024-11-01 2025-10-31 09686843 2025-10-31 09686843 core:CurrentFinancialInstruments 2025-10-31 09686843 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 09686843 core:AllSubsidiaries 2025-10-31 09686843 core:ParentEntities 2025-10-31 09686843 bus:SmallEntities 2024-11-01 2025-10-31 09686843 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 09686843 bus:FilletedAccounts 2024-11-01 2025-10-31 09686843 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09686843 bus:RegisteredOffice 2024-11-01 2025-10-31 09686843 bus:Director1 2024-11-01 2025-10-31 09686843 bus:Director2 2024-11-01 2025-10-31 09686843 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09686843 core:AllSubsidiaries 2024-11-01 2025-10-31 09686843 core:ParentEntities 2024-11-01 2025-10-31 09686843 countries:EnglandWales 2024-11-01 2025-10-31 09686843 2024-10-31 09686843 core:AllSubsidiaries 2024-10-31 09686843 core:ParentEntities 2024-10-31 09686843 2023-11-01 2024-10-31 09686843 2024-10-31 09686843 core:CurrentFinancialInstruments 2024-10-31 09686843 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 09686843 core:AllSubsidiaries 2024-10-31 09686843 core:ParentEntities 2024-10-31 09686843 core:AllSubsidiaries 2023-11-01 2024-10-31 09686843 core:ParentEntities 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registration number: 09686843

CRS Civil Engineering Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

CRS Civil Engineering Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 6

CRS Civil Engineering Ltd

(Registration number: 09686843)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Stocks |  | 76,852 | 34,778
Debtors | 4 | 1,280,480 | 1,372,001
Cash at bank and in hand |  | 15,052 | 67
|  | 1,372,384 | 1,406,846
Creditors: Amounts falling due within one year | 5 | (788,157) | (998,404)
Net assets |  | 584,227 | 408,442
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 584,226 | 408,441
Shareholders' funds |  | 584,227 | 408,442

For the financial year ending 31 October 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 May 2026 and signed on its behalf by:

......................................... Mr P J Senior Director
......................................... Mr S L Eyre Director

CRS Civil Engineering Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
c/o Thurstons Accountancy Ltd
Suite 207, Business First Centre
Empire Way
Burnley
Lancashire
BB12 6HH
England

These financial statements were authorised for issue by the Board on 28 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared in sterling (£) using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Government grants in relation to tangible fixed assets are credited to the profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to the profit and loss.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

CRS Civil Engineering Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

CRS Civil Engineering Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 137,709 | 235,898
Amounts owed by related parties | 7 | 437,544 | 1,033,355
Prepayments |  | 623 | 592
Other debtors |  | 704,604 | 102,156
|  | 1,280,480 | 1,372,001

CRS Civil Engineering Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 6 | - | 95,222
Trade creditors |  | 491,192 | 85,131
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 7 | 192,574 | 556,325
Taxation and social security |  | - | 95,630
Accruals and deferred income |  | 18,123 | 8,627
Other creditors |  | 86,268 | 157,469
|  | 788,157 | 998,404

6 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | - | 95,222

CRS Civil Engineering Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

7 | Related party transactions

Loans to related parties

2025 | Parent £ | Total £
At start of period | 1,033,355 | 1,033,355
Repaid | 595,811 | 595,811
At end of period | 1,629,166 | 1,629,166

2024 | Parent £ | Total £
Advanced | 1,033,355 | 1,033,355
At end of period | 1,033,355 | 1,033,355

Loans from related parties

2025 | Subsidiary £ | Total £
At start of period | 556,325 | 556,325
Repaid | 363,750 | 363,750
At end of period | 920,075 | 920,075

2024 | Subsidiary £ | Total £
Advanced | 556,325 | 556,325
At end of period | 556,325 | 556,325

Terms of loans from related parties

Loans are interest free and repayable on demand.