REGISTERED NUMBER: 08825381 (England and Wales)

S P CRANSTONE LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Director:

S P Cranstone

Registered office:

2 Tower House

Hoddesdon

Hertfordshire

EN11 8UR

Registered number:

08825381 (England and Wales)

Accountants:

Roberts & Co

Chartered Accountants

2 Tower House

Hoddesdon

Hertfordshire

EN11 8UR

Fixed assets

Tangible assets

4

130,695

53,195

Current assets

Debtors

5

-

275,873

Cash at bank

649,627

367,870

649,627

643,743

Creditors

Amounts falling due within one year

6

328,190

396,127

Net current assets

321,437

247,616

Total assets less current liabilities

452,132

300,811

Creditors

Amounts falling due after more than one year

7

92,440

41,418

Net assets

359,692

259,393

Capital and reserves

Called up share capital

8

100

100

Retained earnings

359,592

259,293

Shareholders' funds

359,692

259,393

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

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

The director acknowledges his 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 director and authorised for issue on 28 June 2026 and were signed by:

S P Cranstone - Director

1.	Statutory information

S P Cranstone 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 4 (2024 - 3 ) .

4.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 January 2025

102,139

Additions

147,470

Disposals

(46,938

)

At 31 December 2025

202,671

Depreciation

At 1 January 2025

48,944

Charge for year

43,565

Eliminated on disposal

(20,533

)

At 31 December 2025

71,976

Net book value

At 31 December 2025

130,695

At 31 December 2024

53,195

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

-

275,873

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

8,774

10,289

Hire purchase contracts

12,222

5,092

Trade creditors

12,215

14,695

Taxation and social security

108,004

137,472

Other creditors

186,975

228,579

328,190

396,127

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

-

8,773

Hire purchase contracts

92,440

32,645

92,440

41,418

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	Ultimate controlling party

The controlling party is S P Cranstone.