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CRATER LIMITED
Company Registration Number
SC257950
(Scotland)
Unaudited Micro-Entity Accounts
For the period 1 November 2024 to 31 October 2025
Prepared in accordance with the micro-entity provisions
of the Companies Act 2006 and FRS 105
CRATER LIMITED
2

Contents

Balance Sheet3
Statement of Compliance4
Notes to the Financial Statements5–7
CRATER LIMITED
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Balance Sheet

As at 31 October 2025

2025
£		 2024
£
Fixed assets 1,305 28,125
Current assets 245,969 299,749
Creditors: amounts falling due within one year (40,329) (47,436)
Net current assets (liabilities) 205,640 252,313
Total assets less current liabilities 206,945 280,438
Creditors: amounts falling due after more than one year (61,002) (176,759)
Provisions for liabilities (2,802) (2,802)
Total net assets (liabilities) 143,141 100,877
Capital and reserves 143,141 100,877
CRATER LIMITED
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Balance Sheet Continued

For the period ended 31 October 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The directors have elected not to deliver a copy of the profit and loss account to the registrar, in accordance with section 444(5A) of the Companies Act 2006.

Directors' responsibilities:

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 31 October 2026.

David Milne
Director
CRATER LIMITED
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Notes to the Financial Statements

For the period 1 November 2024 to 31 October 2025

1. Accounting Policies

Turnover

Turnover is recognised when goods are delivered or services are provided.

Taxation

Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors

Debtors are recognised at the settlement amount due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

CRATER LIMITED
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Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

CRATER LIMITED
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Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the period was: 2 (previous period: 2)