CR Building Contractors Limited

Registered number

09257382

Filleted Accounts

31 October 2025

CR Building Contractors Limited
Registered number:		09257382
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		202,811			241,697

Current assets
Work in progress		312,457			428,930
Debtors	4	1,302,156			1,122,310
Cash at bank and in hand		47,398			16
		1,662,011			1,551,256

Creditors: amounts falling due within one year	5	(684,736)			(642,751)

Net current assets			977,275			908,505

Total assets less current liabilities			1,180,086			1,150,202

Creditors: amounts falling due after more than one year	6		(351,749)			(399,991)

Provisions for liabilities			(27,089)			(35,008)


Net assets			801,248			715,203

Capital and reserves
Called up share capital			100			100
Profit and loss account			801,148			715,103

Shareholders' funds			801,248			715,203

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.





C Radescu
Director
Approved by the board on 5 May 2026

CR Building Contractors Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% on reducing balance
	Motor vehicles			25% on reducing balance
	Leasehold property			over the lease term

	Work in progress
	Work in progress is measured at the lower of cost and net realisable value. Cost is determined using the first in first out method. The carrying amount of work in progress is recognised in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					4		4


3	Tangible fixed assets
		Leasehold property		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	9,083		111,032		305,942		426,057
	Additions	-		-		28,285		28,285
	At 31 October 2025	9,083		111,032		334,227		454,342

	Depreciation
	At 1 November 2024	1,410		22,020		160,930		184,360
	Charge for the year	1,573		22,274		43,324		67,171
	At 31 October 2025	2,983		44,294		204,254		251,531

	Net book value
	At 31 October 2025	6,100		66,738		129,973		202,811
	At 31 October 2024	7,673		89,012		145,012		241,697


4	Debtors					2025		2024
£							£

	Amounts owed by related undertakings					510,495		519,768
	Accrued income					748,618		544,165
	Prepayments					38,543		42,589
	Other debtors					4,500		15,788
						1,302,156		1,122,310


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					292,419		291,826
	Obligations under finance lease and hire purchase contracts					58,936		58,649
	Taxation and social security costs					71,103		45,021
	Director's current account					112,220		104,058
	Deferred income and accruals					3,500		3,500
	Net wages payable					20,723		6,150
	Other creditors					125,835		133,547
						684,736		642,751


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					295,396		326,174
	Obligations under finance lease and hire purchase contracts					56,353		73,817
						351,749		399,991


7	Loans					2025		2024
£							£
	Creditors include:

	Secured bank loans					580,855		559,440

	With a fixed and floating charge over all assets.
	Unsecured bank loans					6,960		17,369

	Unsecured bank loan is comprised of loan received under the Government's 'Bounce Back Loan'
	scheme.

8	Related party transactions

	Included within debtors is an amount of £210,675 (2024: £230,796) owed from CR Developments & Constructions Ltd, a related company of which Mr C Radescu is the sole director and shareholder.
	Included within debtors is an amount of £290,338 (2024: £288,611) owed from CR Property Investments Ltd, a related company of which Mr C Radescu is the sole director.
	Included within debtors is an amount of £9,482 owed from CR Joinery Limited, a related company in which Mr C Radescu is a director.


9	Controlling party

	The ultimate controlling party is Mr C Radescu. His control comes by virtue of shareholding, directorship and day to day running of the business.


10	Other information

	CR Building Contractors Limited is a private company limited by shares and incorporated in England. Its registered office is:
	5 Green Close
	London
	NW9 8AT