REGISTERED NUMBER: 12274459 (England and Wales)

NEW-TONNE CRANE & ENGINEERING LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Lindley

D R Sargeant

REGISTERED OFFICE:

Unit 1/1A

Sankey Valley Industrial Estate

Newton Le Willows

Merseyside

WA12 8DN

REGISTERED NUMBER:

12274459 (England and Wales)

ACCOUNTANTS:

Clarke Nicklin LLP

Chartered Accountants

Clarke Nicklin House

Brooks Drive

Cheadle Royal Business Park

Cheadle

Cheshire

SK8 3TD

FIXED ASSETS

Intangible assets

4

181,250

206,750

Tangible assets

5

185,983

205,222

367,233

411,972

CURRENT ASSETS

Stocks

8,520

31,027

Debtors

6

204,059

211,002

Cash at bank and in hand

300,900

129,590

513,479

371,619

CREDITORS

Amounts falling due within one year

7

404,017

344,271

NET CURRENT ASSETS

109,462

27,348

TOTAL ASSETS LESS CURRENT LIABILITIES

476,695

439,320

CREDITORS

Amounts falling due after more than one year

8

(73,257

)

(126,212

)

PROVISIONS FOR LIABILITIES

10

(43,368

)

(32,817

)

NET ASSETS

360,070

280,291

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

359,970

280,191

SHAREHOLDERS' FUNDS

360,070

280,291

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

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

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by:

G Lindley - Director

1.	STATUTORY INFORMATION

New-Tonne Crane & Engineering Ltd 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.

Goodwill

Goodwill, is partly amount paid in connection with the acquisition of a business in 2020, which is being amortised evenly over its estimated useful life of 10 years and partly amount paid in connection with the acquisition of a business in 2023, which is being amortised evenly over its estimated useful life of 10 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 10 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

255,000

AMORTISATION

At 1 November 2024

48,250

Charge for year

25,500

At 31 October 2025

73,750

NET BOOK VALUE

At 31 October 2025

181,250

At 31 October 2024

206,750

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

32,000

240,876

17,302

290,178

Additions

13,000

-

-

13,000

At 31 October 2025

45,000

240,876

17,302

303,178

DEPRECIATION

At 1 November 2024

17,801

59,530

7,625

84,956

Charge for year

2,618

27,202

2,419

32,239

At 31 October 2025

20,419

86,732

10,044

117,195

NET BOOK VALUE

At 31 October 2025

24,581

154,144

7,258

185,983

At 31 October 2024

14,199

181,346

9,677

205,222

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 November 2024

228,876

Transfer to ownership

(20,007

)

At 31 October 2025

208,869

DEPRECIATION

At 1 November 2024

50,757

Charge for year

25,912

Transfer to ownership

(14,427

)

At 31 October 2025

62,242

NET BOOK VALUE

At 31 October 2025

146,627

At 31 October 2024

178,119

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

182,197

196,127

Amounts owed by group undertakings

5,536

-

Other debtors

14,875

14,875

Prepayments

1,451

-

204,059

211,002

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,073

-

Hire purchase contracts

31,703

62,627

Trade creditors

72,747

50,563

Amounts owed to group undertakings

-

25,114

Corporation tax

75,639

-

Social security and other taxes

6,946

6,361

VAT

31,488

38,404

Other creditors

122,399

156,450

Directors' current accounts

49,378

1,245

Accrued expenses

6,644

3,507

404,017

344,271

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

16,511

Hire purchase contracts

73,257

109,701

73,257

126,212

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Invoice finance

71,866

61,705

The invoice finance balance is included within other creditors.

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

43,368

32,817

Deferred

tax

£

Balance at 1 November 2024

32,817

Charge to Statement of Income and Retained Earnings during year

10,551

Balance at 31 October 2025

43,368

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

12.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.