Crane Catering Services Limited

Registered number

04838992

Filleted Accounts

31 July 2025

Crane Catering Services Limited
Registered number:		04838992
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		80,208			90,092

Current assets
Stocks		55,000			35,000
Debtors	5	143,402			151,278
Cash at bank and in hand		500,397			413,949
		698,799			600,227

Creditors: amounts falling due within one year	6	(156,605)			(196,364)

Net current assets			542,194			403,863

Net assets			622,402			493,955

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			621,402			492,955

Shareholder's funds			622,402			493,955

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 member has 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.




Neil J. Denton
Director
Approved by the board on 28 July 2026

Crane Catering Services Limited
Notes to the Accounts
for the year ended 31 July 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Computer Equipment			15% reducing balance basis
	Plant and machinery			15% reducing balance basis
	Fixtures, fittings, tools and equipment			15% reducing balance basis

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense 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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					6		6


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 August 2024							150,000
	At 31 July 2025							150,000

	Amortisation
	At 1 August 2024							150,000
	At 31 July 2025							150,000

	Net book value
	At 31 July 2025							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Computer Equipment		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 August 2024	9,798		13,238		183,126		206,162
	Additions	4,270		-		-		4,270
	At 31 July 2025	14,068		13,238		183,126		210,432

	Depreciation
	At 1 August 2024	8,036		11,082		96,952		116,070
	Charge for the year	905		323		12,926		14,154
	At 31 July 2025	8,941		11,405		109,878		130,224

	Net book value
	At 31 July 2025	5,127		1,833		73,248		80,208
	At 31 July 2024	1,762		2,156		86,174		90,092


5	Debtors					2025		2024
£							£

	Trade debtors					143,172		148,160
	Other debtors					230		3,118
						143,402		151,278


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

	Trade creditors					40,673		36,957
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					2,933		-
	Taxation and social security costs					110,198		89,037
	Other creditors					2,801		70,370
						156,605		196,364


7	Controlling party

	The company is fully owned by the sole director.


8	Other information

	Crane Catering Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	6 The Crescent
	Woldingham
	Surrey
	CR3 7DB