Registration number: 07563891

St Thomas Cross Hydraulics Ltd

Profit and Loss Account for the Year Ended 31 March 2025

The company has not traded during the year. During this year, the company received no income and incurred no expenditure and therefore made neither profit nor loss.

St Thomas Cross Hydraulics Ltd

(Registration number: 07563891)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	418	418
Current assets
Stocks	4	17,000	17,000
Debtors	5	382	382
Cash at bank and in hand		3,436	3,436
		20,818	20,818
Creditors: Amounts falling due within one year	7	(21,662)	(21,662)
Net current liabilities		(844)	(844)
Net liabilities		(426)	(426)
Capital and reserves
Called up share capital	8	1	1
Retained earnings		(427)	(427)
Shareholders' deficit		(426)	(426)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

St Thomas Cross Hydraulics Ltd

(Registration number: 07563891)
Balance Sheet as at 31 March 2025 (continued)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 1 December 2025
 

......................................... Mr David Thompson Director

St Thomas Cross Hydraulics Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
St Thomas Cross
Egremont
Cumbria
CA22 2RW

These financial statements were authorised for issue by the director on 1 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures & Fittings	20% RB

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

St Thomas Cross Hydraulics Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

St Thomas Cross Hydraulics Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

3	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 April 2024	1,022	1,022
At 31 March 2025	1,022	1,022
Depreciation
At 1 April 2024	604	604
At 31 March 2025	604	604
Carrying amount
At 31 March 2025	418	418
At 31 March 2024	418	418

4

Stocks

	2025 £	2024 £
Other inventories	17,000	17,000

5

Debtors

Current	2025 £	2024 £
Trade debtors	247	247
Other debtors	135	135
	382	382

6	Cash and cash equivalents

	2025 £	2024 £
Cash on hand	146	146
Cash at bank	3,290	3,290
	3,436	3,436

St Thomas Cross Hydraulics Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

7

Creditors

	Note	2025 £	2024 £
Due within one year
Amounts due to related parties		14,090	14,090
Other payables		6,772	6,772
Accruals		800	800
		21,662	21,662

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	1	1	1	1