Cruzan Trading & Developments Limited


Directors	M M Pickles
	S J Pickles


Company Secretary	PICKLES, Stanley John Beresford


Registered Address	St Denys House
	22 East Hill
	St Austell
	PL25 4TR


Place of Business	Pol Minor
	West Polberro
	St Agnes
	TR5 0SS


Registered Number	06818599 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		638,748		900,188
			638,748		900,188
Current assets
Debtors	4	2,262		6,505
Cash at bank and on hand		82,727		24,792
		84,989		31,297
Creditors amounts falling due within one year	5	(580,401)		(583,101)
Net current assets (liabilities)			(495,412)		(551,804)
Total assets less current liabilities			143,336		348,384
Net assets			143,336		348,384
Capital and reserves
Called up share capital			100		100
Profit and loss account			143,236		348,284
Shareholders' funds			143,336		348,384

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 October 2026, and are signed on its behalf by:

S J Pickles
Director
Registered Company No. 06818599

Cruzan Trading & Developments Limited

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Vehicles	25

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Total
	£	£	£	£
Cost or valuation
At 01 April 25	857,086	4,135	43,070	904,291
Additions	-	1,556	41,595	43,151
Disposals	(251,456)	(1,944)	(42,339)	(295,739)
At 31 March 26	605,630	3,747	42,326	651,703
Depreciation and impairment
At 01 April 25	-	2,966	1,137	4,103
Charge for year	-	560	10,459	11,019
On disposals	-	(1,461)	(706)	(2,167)
At 31 March 26	-	2,065	10,890	12,955
Net book value
At 31 March 26	605,630	1,682	31,436	638,748
At 31 March 25	857,086	1,169	41,933	900,188

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	1,835	5,548
Prepayments and accrued income	427	957
Total	2,262	6,505

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	6,875	5,729
Taxation and social security	3,934	396
Other creditors	567,386	574,767
Accrued liabilities and deferred income	2,206	2,209
Total	580,401	583,101