REGISTERED NUMBER: 00345364 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Cross Heights Truck Parts Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R A Deakin

Mrs A Deakin

Mr R L 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

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

229,230

276,944

229,230

276,944

CURRENT ASSETS

Stocks

10,500

12,500

Debtors

6

44,033

68,273

Cash at bank

8,589

9,056

63,122

89,829

CREDITORS

Amounts falling due within one year

7

146,056

183,213

NET CURRENT LIABILITIES

(82,934

)

(93,384

)

TOTAL ASSETS LESS CURRENT LIABILITIES

146,296

183,560

CREDITORS

Amounts falling due after more than one year

8

(66,615

)

(111,010

)

PROVISIONS FOR LIABILITIES

10

(28,644

)

(37,170

)

NET ASSETS

51,037

35,380

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

50,037

34,380

SHAREHOLDERS' FUNDS

51,037

35,380

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 22 September 2025 and were signed on its behalf by:

Mr R L Deakin - Director

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.

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.

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.

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 year was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

137,001

AMORTISATION

At 1 July 2024

and 30 June 2025

137,001

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 July 2024

162,432

432,046

594,478

Additions

-

30,097

30,097

At 30 June 2025

162,432

462,143

624,575

DEPRECIATION

At 1 July 2024

88,642

228,892

317,534

Charge for year

2,497

75,314

77,811

At 30 June 2025

91,139

304,206

395,345

NET BOOK VALUE

At 30 June 2025

71,293

157,937

229,230

At 30 June 2024

73,790

203,154

276,944

Included in cost of land and buildings is freehold land of £ 26,550 (2024 - £ 26,550 ) which is not depreciated.

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

Plant and

machinery

etc

£

COST

At 1 July 2024

and 30 June 2025

121,000

DEPRECIATION

At 1 July 2024

58,250

Charge for year

26,750

At 30 June 2025

85,000

NET BOOK VALUE

At 30 June 2025

36,000

At 30 June 2024

62,750

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

34,888

37,327

Other debtors

9,145

30,946

44,033

68,273

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

54,024

61,261

Hire purchase contracts

21,878

21,878

Trade creditors

13,337

72,234

Taxation and social security

25,455

5,352

Other creditors

31,362

22,488

146,056

183,213

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

35,034

57,556

Hire purchase contracts

31,581

53,454

66,615

111,010

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

58,600

83,156

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

28,644

37,170

Deferred

tax

£

Balance at 1 July 2024

37,170

Credit to Income Statement during year

(8,526

)

Charge for the year

Balance at 30 June 2025

28,644

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 30 June 2025 and the period ended 30 June 2024:

2025

2024

£

£

Mr R L Deakin

Balance outstanding at start of year

-

27,828

Amounts repaid

-

(27,828

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

Mr R A Deakin and Mrs A Deakin

Balance outstanding at start of year

-

12,895

Amounts repaid

-

(12,895

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-