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Company Registration No. 05245761 (England and Wales)
Cramer (UK) Limited Unaudited accounts for the year ended 31 October 2025
Cramer (UK) Limited Unaudited accounts Contents
Page
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Cramer (UK) Limited Company Information for the year ended 31 October 2025
Directors
David S Ewens Mary J Ewens Sarah Kraeter Sophie Trafford Emma Callanan William Ewens
Company Number
05245761 (England and Wales)
Registered Office
UNIT 24 LODGE HILL BUSINESS PARK STATION ROAD, WESTBURY SUB MENDIP, SOMERSET BA5 1EY
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Cramer (UK) Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
982 
1,965 
Current assets
Inventories
239,448 
210,533 
Debtors
173,559 
118,314 
Cash at bank and in hand
793,794 
1,041,482 
1,206,801 
1,370,329 
Creditors: amounts falling due within one year
(143,601)
(156,697)
Net current assets
1,063,200 
1,213,632 
Net assets
1,064,182 
1,215,597 
Capital and reserves
Called up share capital
5 
5 
Profit and loss account
1,064,177 
1,215,592 
Shareholders' funds
1,064,182 
1,215,597 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by
David S Ewens Director Company Registration No. 05245761
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Cramer (UK) Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Cramer (UK) Limited is a private company, limited by shares, registered in England and Wales, registration number 05245761. The registered office is UNIT 24, LODGE HILL BUSINESS PARK, STATION ROAD,, WESTBURY SUB MENDIP, SOMERSET, BA5 1EY.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The directors have, at the time of approving the financial statements, a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to operate the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Stocks
Stocks is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Foreign currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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%
Computer equipment
33%
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Cramer (UK) Limited Notes to the Accounts for the year ended 31 October 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 November 2024
20,000 
At 31 October 2025
20,000 
Amortisation
At 1 November 2024
20,000 
At 31 October 2025
20,000 
Net book value
At 31 October 2025
- 
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2024
3,928 
784 
4,712 
At 31 October 2025
3,928 
784 
4,712 
Depreciation
At 1 November 2024
1,964 
783 
2,747 
Charge for the year
982 
1 
983 
At 31 October 2025
2,946 
784 
3,730 
Net book value
At 31 October 2025
982 
- 
982 
At 31 October 2024
1,964 
1 
1,965 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
168,572 
113,495 
Accrued income and prepayments
4,983 
4,815 
Other debtors
4 
4 
173,559 
118,314 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
42,475 
2,558 
Taxes and social security
100,432 
152,220 
Other creditors
694 
1,919 
143,601 
156,697 
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Cramer (UK) Limited Notes to the Accounts for the year ended 31 October 2025
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
4 B Ordinary shares of £1 each
4 
4 
5 
5 
9
Operating lease commitments
2025 
2024 
£ 
£ 
At 31 October 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
- 
12,375 
10
Average number of employees
During the year the average number of employees was 6 (2024: 6).
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