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REGISTERED NUMBER: 00345364 (England and Wales)

















Unaudited Financial Statements

for the Period 31 March 2023 to 30 June 2024

for

Cross Heights Truck Parts Limited

Cross Heights Truck Parts Limited (Registered number: 00345364)






Contents of the Financial Statements
for the Period 31 March 2023 to 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cross Heights Truck Parts Limited

Company Information
for the Period 31 March 2023 to 30 June 2024







DIRECTORS: Mr R A Deakin
Mrs A Deakin
Mr R L Deakin





SECRETARY: Mrs A Deakin





REGISTERED OFFICE: Queens Square
Honley
Huddersfield
HD9 6QZ





REGISTERED NUMBER: 00345364 (England and Wales)





ACCOUNTANTS: Lishmans LLP
16-18 Station Road
Chapeltown
Sheffield
South Yorkshire
S35 2XH

Cross Heights Truck Parts Limited (Registered number: 00345364)

Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 276,944 236,547
276,944 236,547

CURRENT ASSETS
Stocks 12,500 67,500
Debtors 6 68,273 92,041
Cash at bank 9,056 58,777
89,829 218,318
CREDITORS
Amounts falling due within one year 7 183,213 159,290
NET CURRENT (LIABILITIES)/ASSETS (93,384 ) 59,028
TOTAL ASSETS LESS CURRENT
LIABILITIES

183,560

295,575

CREDITORS
Amounts falling due after more than
one year

8

(111,010

)

(114,042

)

PROVISIONS FOR LIABILITIES 10 (37,170 ) (14,480 )
NET ASSETS 35,380 167,053

Cross Heights Truck Parts Limited (Registered number: 00345364)

Balance Sheet - continued
30 June 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 34,380 166,053
SHAREHOLDERS' FUNDS 35,380 167,053

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2024 and were signed on its behalf by:





Mr R L Deakin - Director


Cross Heights Truck Parts Limited (Registered number: 00345364)

Notes to the Financial Statements
for the Period 31 March 2023 to 30 June 2024

1. STATUTORY INFORMATION

Cross Heights Truck Parts Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 3% on cost
Plant and machinery - 15% on cost
Motor vehicles - 20% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Cross Heights Truck Parts Limited (Registered number: 00345364)

Notes to the Financial Statements - continued
for the Period 31 March 2023 to 30 June 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 31 March 2023
and 30 June 2024 137,001
AMORTISATION
At 31 March 2023
and 30 June 2024 137,001
NET BOOK VALUE
At 30 June 2024 -
At 30 March 2023 -

Cross Heights Truck Parts Limited (Registered number: 00345364)

Notes to the Financial Statements - continued
for the Period 31 March 2023 to 30 June 2024

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 31 March 2023 229,676 259,544 489,220
Additions - 205,002 205,002
Disposals - (32,500 ) (32,500 )
Reclassification/transfer (67,244 ) - (67,244 )
At 30 June 2024 162,432 432,046 594,478
DEPRECIATION
At 31 March 2023 83,839 168,834 252,673
Charge for period 4,803 77,558 82,361
Eliminated on disposal - (17,500 ) (17,500 )
At 30 June 2024 88,642 228,892 317,534
NET BOOK VALUE
At 30 June 2024 73,790 203,154 276,944
At 30 March 2023 145,837 90,710 236,547

Included in cost of land and buildings is freehold land of £ 26,550 (2023 - £ 26,550 ) which is not depreciated.

Cross Heights Truck Parts Limited (Registered number: 00345364)

Notes to the Financial Statements - continued
for the Period 31 March 2023 to 30 June 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 31 March 2023 99,659
Additions 51,000
Reclassification/transfer (29,659 )
At 30 June 2024 121,000
DEPRECIATION
At 31 March 2023 54,728
Charge for period 33,181
Reclassification/transfer (29,659 )
At 30 June 2024 58,250
NET BOOK VALUE
At 30 June 2024 62,750
At 30 March 2023 44,931

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 37,327 37,280
Other debtors 30,946 54,761
68,273 92,041

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 61,261 58,888
Hire purchase contracts 21,878 13,167
Trade creditors 72,234 29,443
Taxation and social security 5,352 47,733
Other creditors 22,488 10,059
183,213 159,290

Cross Heights Truck Parts Limited (Registered number: 00345364)

Notes to the Financial Statements - continued
for the Period 31 March 2023 to 30 June 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 57,556 90,042
Hire purchase contracts 53,454 24,000
111,010 114,042

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 83,156 115,641

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 37,170 14,480

Deferred
tax
£   
Balance at 31 March 2023 14,480
Charge for the year 22,690
Balance at 30 June 2024 37,170

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 30 June 2024 and the year ended 30 March 2023:

2024 2023
£    £   
Mr R L Deakin
Balance outstanding at start of period 27,828 -
Amounts repaid (27,828 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period - 27,828

Cross Heights Truck Parts Limited (Registered number: 00345364)

Notes to the Financial Statements - continued
for the Period 31 March 2023 to 30 June 2024

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mr R A Deakin and Mrs A Deakin
Balance outstanding at start of period 12,895 -
Amounts repaid (12,895 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period - 12,895