Cranston Investments Ltd - Filleted accounts

Registered number

SC791477

Cranston Investments Ltd

Filleted Accounts

31 December 2025

Cranston Investments Ltd
Registered number:		SC791477
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		7,901			-

Current assets
Debtors	4	389,610			355,876
Cash at bank and in hand		26,647			22,779
		416,257			378,655

Creditors: amounts falling due within one year	5	(267,902)			(283,518)

Net current assets			148,355			95,137

Net assets			154,281			95,137

Capital and reserves
Called up share capital			1			1
Profit and loss account			154,280			95,136

Shareholders' funds			154,281			95,137

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.




Mr M N Afaq
Director
Approved by the board on 16 June 2026

Cranston Investments Ltd
Notes to the Accounts
for the year ended 31 December 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:

	Fixtures, fittings, tools and equipment	25% Straight line

	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		3		2


3	Tangible fixed assets
					Fixtures & Fittings
£
	Cost
	Additions				8,826
	At 31 December 2025				8,826

	Depreciation
	Charge for the year				925
	At 31 December 2025				925

	Net book value
	At 31 December 2025				7,901


4	Debtors		2025		2024
£				£

	Other debtors		389,610		355,876


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

	Accrued expenses		304		67,982
	Deferred Income		100,355		62,355
	Trade creditors		-		36
	Taxation and social security costs		51,398		64,717
	Other creditors		115,845		88,428
			267,902		283,518


6	Controlling party

	The director, Mr M N Afaq, holds a 100% beneficial interest in the share capital of the company.


7	Other information

	Cranston Investments Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
	48 West George Street
	2nd Floor
	Glasgow
	G2 1BP