Cranden Diamond Products Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 1879330

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,195,946		1,226,239

			1,195,946		1,226,239
CURRENT ASSETS
Stocks	5	79,165		76,402
Debtors	6	466,496		464,022
Cash at bank and in hand		1,135		1,121

		546,796		541,545
Creditors: Amounts Falling Due Within One Year	7	(549,401 )		(447,359 )

NET CURRENT ASSETS (LIABILITIES)			(2,605 )		94,186

TOTAL ASSETS LESS CURRENT LIABILITIES			1,193,341		1,320,425

Creditors: Amounts Falling Due After More Than One Year	8		(132,701 )		(80,632 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(91,000 )		(97,000 )

NET ASSETS			969,640		1,142,793

CAPITAL AND RESERVES
Called up share capital	10		40,000		40,000
Profit and Loss Account			929,640		1,102,793

SHAREHOLDERS' FUNDS			969,640		1,142,793

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Cranden Diamond Products Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Charles Cranshaw

Director

22/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Cranden Diamond Products Limited Registered number 1879330 is a limited by shares company incorporated in England & Wales. The Registered Office is Mounts Hill, Benenden, Cranbrook, Kent, TN17 4ET.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0% of cost
Plant & Machinery	10% of cost
Motor Vehicles	25% reducing balance
Fixtures & Fittings	33% of cost
Computer Equipment	33% of cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 38 (2024: 39)

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Cranden Diamond Products Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	1,063,599	1,593,766	10,849	38,798	2,707,012
Additions	4,800	63,000	-	4,905	72,705

As at 31 December 2025	1,068,399	1,656,766	10,849	43,703	2,779,717

Depreciation
As at 1 January 2025	293,493	1,152,372	-	34,908	1,480,773
Provided during the period	-	92,777	2,712	7,509	102,998

As at 31 December 2025	293,493	1,245,149	2,712	42,417	1,583,771

Net Book Value
As at 31 December 2025	774,906	411,617	8,137	1,286	1,195,946

As at 1 January 2025	770,106	441,394	10,849	3,890	1,226,239

5. Stocks

	2025	2024
	£	£
Stock and work in progress	79,165	76,402

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	427,296	447,158
Prepayments and accrued income	39,200	16,864

	466,496	464,022

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	73,306	27,347
Trade creditors	161,065	135,445
Bank loans and overdrafts	210,566	180,531
PAYE and NIC	46,776	34,128
VAT	17,897	2,778
Accruals	18,517	19,166
Director's loan account	21,274	47,964

	549,401	447,359

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Cranden Diamond Products Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	132,701	68,259
Bank loans	-	12,373

	132,701	80,632

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	73,306	27,347
Later than one year and not later than five years	132,701	68,259

	206,007	95,606

	206,007	95,606

10. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
40,000 Ordinary Shares of £ 1.00 each	40,000	40,000

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