Company Registration No. 08236556 (England and Wales)
Crossmann Builders and Contractors Ltd
Unaudited accounts
for the year ended 31 December 2025
Crossmann Builders and Contractors Ltd
Unaudited accounts
Contents
Crossmann Builders and Contractors Ltd
Company Information
for the year ended 31 December 2025
Company Number
08236556 (England and Wales)
Registered Office
53 Vulcan Road
Dewsbury
West Yorkshire
WF13 2NA
Accountants
Small Business Accountancy
18 Stoney Hill
Rastrick
Brighouse
West Yorkshire
HD6 3BP
Crossmann Builders and Contractors Ltd
Statement of financial position
as at 31 December 2025
Tangible assets
80,360
56,618
Cash at bank and in hand
75,544
43,326
Creditors: amounts falling due within one year
(96,541)
(211,266)
Net current assets
44,891
67,865
Total assets less current liabilities
125,251
124,483
Creditors: amounts falling due after more than one year
(15,577)
(8,049)
Provisions for liabilities
Deferred tax
(14,796)
(7,572)
Called up share capital
100
100
Profit and loss account
94,778
108,762
Shareholders' funds
94,878
108,862
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 September 2026 and were signed on its behalf by
David Crossland
Director
Company Registration No. 08236556
Crossmann Builders and Contractors Ltd
Notes to the Accounts
for the year ended 31 December 2025
Crossmann Builders and Contractors Ltd is a private company, limited by shares, registered in England and Wales, registration number 08236556. The registered office is 53 Vulcan Road, Dewsbury, West Yorkshire, WF13 2NA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance basis
Motor vehicles
20% reducing balance basis
Fixtures & fittings
10% reducing balance basis
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Government grants are accounted for under the performance model, are credited to the profit and loss account when the grant proceeds are received and are presented within other operating income.
Crossmann Builders and Contractors Ltd
Notes to the Accounts
for the year ended 31 December 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
19,741
86,594
6,087
112,422
Additions
3,621
39,844
-
43,465
At 31 December 2025
23,362
126,438
6,087
155,887
At 1 January 2025
13,868
38,761
3,175
55,804
Charge for the year
1,897
17,535
291
19,723
At 31 December 2025
15,765
56,296
3,466
75,527
At 31 December 2025
7,597
70,142
2,621
80,360
At 31 December 2024
5,873
47,833
2,912
56,618
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
56,515
19,920
Amounts falling due within one year
Trade debtors
58,775
229,424
Accrued income and prepayments
1,180
3,581
Crossmann Builders and Contractors Ltd
Notes to the Accounts
for the year ended 31 December 2025
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Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
9,056
6,538
Trade creditors
59,465
104,134
Taxes and social security
5,711
41,599
Other creditors
3,904
1,314
Loans from directors
341
88
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
15,577
8,049
8
Deferred taxation
2025
2024
Accelerated capital allowances
14,796
7,572
Provision at start of year
7,572
6,881
Charged to the profit and loss account
7,224
691
Provision at end of year
14,796
7,572
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
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Transactions with related parties
The company is in receipt of a loan amounting to £341.00 from a member of key management personnel. The loan is payable on demand and the rate of interest charged is 0%. At the balance sheet date, the loan was still outstanding and is presented within creditors: amounts falling due within one year.
During the year, total dividends of £16,500 (2024: £14,600) were paid to the director.
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Average number of employees
During the year the average number of employees was 7 (2024: 7).