REGISTERED NUMBER: SC548437 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CROSSHILL ENTERPRISES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

R M van Dort

Mrs D van Dort

SECRETARY:

R M van Dort

REGISTERED OFFICE:

Crosshill Steading

Ellon

AB41 8DR

REGISTERED NUMBER:

SC548437 (Scotland)

ACCOUNTANTS:

Bain Henry Reid

28 Broad Street

Peterhead

Aberdeenshire

AB42 1BY

FIXED ASSETS

Tangible assets

4

55,624

61,561

Investment property

5

283,742

283,742

339,366

345,303

CURRENT ASSETS

Debtors

6

5,435

5,938

Cash at bank

9,820

19,966

15,255

25,904

CREDITORS

Amounts falling due within one year

7

13,192

19,164

NET CURRENT ASSETS

2,063

6,740

TOTAL ASSETS LESS CURRENT LIABILITIES

341,429

352,043

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

341,329

351,943

SHAREHOLDERS' FUNDS

341,429

352,043

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 30 December 2025 and were signed on its behalf by:

R M van Dort - Director

1.	STATUTORY INFORMATION

Crosshill Enterprises Limited is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% straight line

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Heritable

Plant and

Office

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 April 2024

81,444

26,287

7,158

114,889

Additions

80

84

438

602

At 31 March 2025

81,524

26,371

7,596

115,491

DEPRECIATION

At 1 April 2024

23,749

24,844

4,735

53,328

Charge for year

4,913

761

865

6,539

At 31 March 2025

28,662

25,605

5,600

59,867

NET BOOK VALUE

At 31 March 2025

52,862

766

1,996

55,624

At 31 March 2024

57,695

1,443

2,423

61,561

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

283,742

NET BOOK VALUE

At 31 March 2025

283,742

At 31 March 2024

283,742

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' loan accounts

-

412

VAT

5,435

5,526

5,435

5,938

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

7,513

Other creditors

-

290

Directors' loan accounts

5,189

-

Accruals

8,003

11,361

13,192

19,164

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 April 2024

351,943

Deficit for the year

(9,114

)

Dividends

(1,500

)

At 31 March 2025

341,329