Registration number: 01631936

Austins Cradles (Eastbourne) Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Austins Cradles (Eastbourne) Limited

Company Information

Directors

G R M Austin DMC Austin

Registered office

Hammonds Drive Industrial Estate Eastbourne East Sussex BN23 6PW

Accountants

Chisnall Comer Ismail & Co Chartered AccountantsMaria House 35 Millers Road Brighton BN1 5NP

Austins Cradles (Eastbourne) Limited

(Registration number: 01631936)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	85,463	105,672
Current assets
Debtors	5	290,913	209,866
Cash at bank and in hand		249,844	468,678
		540,757	678,544
Creditors: Amounts falling due within one year	6	(225,604)	(363,368)
Net current assets		315,153	315,176
Total assets less current liabilities		400,616	420,848
Provisions for liabilities		(20,546)	(19,347)
Net assets		380,070	401,501
Capital and reserves
Called up share capital	9	100	100
Retained earnings		379,970	401,401
Shareholders' funds		380,070	401,501

For the financial year ending 31 March 2026 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 year 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 and 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.

Austins Cradles (Eastbourne) Limited

(Registration number: 01631936)
Balance Sheet as at 31 March 2026

Approved and authorised by the Board on 7 August 2026 and signed on its behalf by:



 

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

DMC Austin

Director

Austins Cradles (Eastbourne) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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:
Hammonds Drive Industrial Estate
Eastbourne
East Sussex
BN23 6PW

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Austins Cradles (Eastbourne) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

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
Plant and machinery	10% Reducing balance
Furniture and fittings	10% Reducing balance
Vehicles	25% Reducing balance

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.

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.

Austins Cradles (Eastbourne) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 23 (2025 - 30).

Austins Cradles (Eastbourne) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2025	31,948	215,776	48,638	296,362
Additions	435	10,050	-	10,485
Disposals	-	(36,599)	-	(36,599)
At 31 March 2026	32,383	189,227	48,638	270,248
Depreciation
At 1 April 2025	27,146	115,634	47,910	190,690
Charge for the year	1,875	26,316	73	28,264
Eliminated on disposal	-	(34,169)	-	(34,169)
At 31 March 2026	29,021	107,781	47,983	184,785
Carrying amount
At 31 March 2026	3,362	81,446	655	85,463
At 31 March 2025	4,802	100,142	728	105,672

5

Debtors

Current	Note	2026 £	2025 £
Trade debtors		244,806	180,295
Amounts owed by related parties	8	17,291	-
Prepayments		25,504	29,571
Other debtors		3,312	-
		290,913	209,866

6

Creditors

Creditors: amounts falling due within one year

Austins Cradles (Eastbourne) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

	Note	2026 £	2025 £
Due within one year
Trade creditors		19,624	15,740
Amounts owed to group undertakings and undertakings in which the company has a participating interest	8	-	169,403
Taxation and social security		83,824	142,659
Accruals and deferred income		7,451	7,200
Other creditors		114,705	28,366
		225,604	363,368

7

Dividends

		2026		2025
		£		£
Interim dividend of £2,000.00 (2025 - £3,500.00) per ordinary share		200,000		350,000

8	Related party transactions

Loans from related parties

2026	Parent £	Total £
At start of period	169,403	169,403
At end of period	169,403	169,403

2025	Parent £	Total £
At start of period	289,790	289,790
Repaid	(120,387)	(120,387)
At end of period	169,403	169,403

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary Shares of £1 each	100	100	100	100