Able Crane Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03333569

Able Crane Services Limited

Unaudited financial statements

30 April 2026

Able Crane Services Limited

Statement of financial position

30 April 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5		170,334		206,556

Current assets

Stocks		48,269	43,740
Debtors	6	306,813	385,534
Cash at bank and in hand		292,475	288,593
		---------	---------
		647,557	717,867

Creditors: amounts falling due within one year	7	( 103,131)		( 86,895)
		---------		---------
Net current assets			544,426		630,972
			---------		---------
Total assets less current liabilities			714,760		837,528

Provisions

Taxation including deferred tax	( 30,994)	( 49,723)
	---------	---------
Net assets	683,766	787,805
	---------	---------

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	682,766	786,805
	---------	---------
Shareholders funds	683,766	787,805
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Able Crane Services Limited

Statement of financial position (continued)

30 April 2026

These financial statements were approved by the board of directors and authorised for issue on 7 September 2026 , and are signed on behalf of the board by:

I E Gallop
Director

Company registration number: 03333569

Able Crane Services Limited

Notes to the financial statements

Year ended 30 April 2026

1. General information

The company is a private company limited by shares, registered in England and Wales, registration number 03333569 . The address of the registered office is First Floor Suite, 2 Hillside Business Park, Bury St Edmunds, IP32 7EA. The trading address is 22 Roman Way, Thetford, Norfolk, IP24 1XB.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Work in progress

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

Judgements and key sources of estimation uncertainty

Estimates and judgements used in preparing the financial statements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The resulting accounting estimates will, by definition seldom equal the related actual results. Any subsequent changes are accounted for with an effect on income at the time such updated information is available. The estimates and assumptions that have a significant effect on the carrying amounts of assets and liabilities are discussed below: - Useful economic lives of fixed assets (if depreciation is material) - Depreciation is calculated using estimates of the useful economic lives and residual values of assets, which are reviewed annually. These estimates reflect the director's assessment of expected asset usage and wear and tear. - Stock provisions - The carrying value of stock is subject to estimate in determining the appropriate level of provision for slow moving or obsolete stock. The directors assess the value of stock at the reporting date by reference to their age, condition and estimated net realisable value. Provisions are recognised where the expected saleable value of stock is lower than its cost.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of services is recognised when the service has been satisfactorily provided, the amount can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and Machinery	-	15% reducing balance
Motor Vehicles	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Pension costs

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of employees during the year was 15 (2025: 14 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 May 2025	8,448	379,297	387,745
Additions	1,547	47,175	48,722
Disposals	–	( 14,800)	( 14,800)
	------	---------	---------
At 30 April 2026	9,995	411,672	421,667
	------	---------	---------
Depreciation
At 1 May 2025	3,651	177,538	181,189
Charge for the year	830	84,114	84,944
Disposals	–	( 14,800)	( 14,800)
	------	---------	---------
At 30 April 2026	4,481	246,852	251,333
	------	---------	---------
Carrying amount
At 30 April 2026	5,514	164,820	170,334
	------	---------	---------
At 30 April 2025	4,797	201,759	206,556
	------	---------	---------

6. Debtors

	2026	2025
	£	£
Trade debtors	259,301	323,466
Other debtors	47,512	62,068
	---------	---------
	306,813	385,534
	---------	---------

The debtors above include the following amounts falling due after more than one year:

	2026	2025
	£	£
Other debtors	13,000	18,436
	-------	-------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	43,563	33,996
Social security and other taxes	50,414	47,229
Other creditors	9,154	5,670
	---------	-------
	103,131	86,895
	---------	-------

8. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2026	2025
	£	£
Not later than 1 year	29,401	20,349
Later than 1 year and not later than 5 years	117,604	–
Later than 5 years	29,401	–
	---------	-------
	176,406	20,349
	---------	-------

9. Pension commitments

The company operates a defined contribution pension scheme for the benefit of the director and employees. The assets of the scheme are administered by trustees in a fund independent from those of the company. The amount paid by the company during the year amounted to £18,983 (2025: £18,723).

10. Directors' advances, credits and guarantees

At the balance sheet date £nil (2025: £16,108) was owed to the company by the directors.