Registration number: 09000931

Craven Surface Treatments Ltd

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 9

Craven Surface Treatments Ltd

Company Information

Directors

Mr A T Heaton Mrs C Heaton

Registered office

Unit 1 Engine Shed Lane Skipton North Yorkshire BD23 1UP

Accountants

Hargreaves, Brown & Benson Chartered Accountants 1 Bond Street Colne Lancashire BB8 9DG

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Craven Surface Treatments Ltd
for the Period Ended 30 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Craven Surface Treatments Ltd for the period ended 30 October 2025 as set out on pages 3 to 9 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
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Craven Surface Treatments Ltd, as a body. Our work has been undertaken solely to prepare for your approval the accounts of Craven Surface Treatments Ltd and state those matters that we have agreed to state to the Board of Directors of Craven Surface Treatments Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Craven Surface Treatments Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Craven Surface Treatments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Craven Surface Treatments Ltd. You consider that Craven Surface Treatments Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Craven Surface Treatments Ltd. 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 accounts.

......................................

Hargreaves, Brown & Benson
Chartered Accountants
1 Bond Street
Colne
Lancashire
BB8 9DG

17 July 2026

Craven Surface Treatments Ltd

(Registration number: 09000931)
Balance Sheet as at 30 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	44,209	9,444
Current assets
Debtors	5	162,200	62,449
Cash at bank and in hand		443,089	60,727
		605,289	123,176
Creditors: Amounts falling due within one year	6	(348,342)	(23,020)
Net current assets		256,947	100,156
Total assets less current liabilities		301,156	109,600
Creditors: Amounts falling due after more than one year	6	-	(11,735)
Provisions for liabilities		(3,031)	-
Net assets		298,125	97,865
Capital and reserves
Called up share capital		100	100
Retained earnings		298,025	97,765
Shareholders' funds		298,125	97,865

For the financial period ending 30 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 period 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 17 July 2026 and signed on its behalf by:
 

......................................... Mr A T Heaton Director

Craven Surface Treatments Ltd

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 30 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:
Unit 1
Engine Shed Lane
Skipton
North Yorkshire
BD23 1UP

These financial statements were authorised for issue by the Board on 17 July 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 using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% Reducing balance
Furniture, fittings, tools and equipment	20% Straight line

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.

Craven Surface Treatments Ltd

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 30 October 2025

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.

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.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Craven Surface Treatments Ltd

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 30 October 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period was 5 (2024 - 5).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 May 2024	24,333	2,703	-	27,036
Additions	12,601	-	30,812	43,413
At 30 October 2025	36,934	2,703	30,812	70,449
Depreciation
At 1 May 2024	15,083	2,509	-	17,592
Charge for the period	8,574	74	-	8,648
At 30 October 2025	23,657	2,583	-	26,240
Carrying amount
At 30 October 2025	13,277	120	30,812	44,209
At 30 April 2024	9,250	194	-	9,444

Craven Surface Treatments Ltd

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 30 October 2025

5

Debtors

	2025 £	2024 £
Trade debtors	75,053	47,764
Prepayments	7,721	-
Other debtors	79,426	14,685
	162,200	62,449

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	6,736	10,000
Trade creditors		85,971	6,084
Taxation and social security		72,583	4,999
Accruals and deferred income		83,780	1,080
Other creditors		99,272	857
		348,342	23,020

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	-	11,735

Craven Surface Treatments Ltd

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 30 October 2025

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	11,735

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	6,736	10,000

8	Financial commitments, guarantees and contingencies

A fixed and floating charge is secured against the company's assets by nature of a cross guarantee for a loan facility entered into by ATH (NDT) Ltd.

Craven Surface Treatments Ltd

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 30 October 2025

9	Related party transactions

Transactions with directors

2025	At 1 May 2024 £	Advances to director £	At 30 October 2025 £
Mr A T Heaton
Repayable on demand; interest charged at the official rate	(449)	38,600	38,151
Mrs C Heaton
Repayable on demand; interest charged at the official rate	(468)	38,600	38,132

2024	At 1 May 2023 £	Repayments by director £	At 30 April 2024 £
Mr A T Heaton
Repayable on demand; interest charged at the official rate	1,441	(1,890)	(449)
Mrs C Heaton
Repayable on demand; interest charged at the official rate	1,422	(1,890)	(468)

Summary of transactions with associates

The directors, Mr A Heaton & Mrs C Heaton, are the controlling party of both Craven NDT Services Limited and ATH (NDT) Ltd.
 
Craven NDT Services Limited were advanced loan facilities by ATH (NDT) Ltd during the year. This resulted in a balance owed by Craven NDT Services Limited of £99,271 (2024 - owed to Craven NDT Services Limited £8,415).