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REGISTERED NUMBER: 01561550 (England and Wales)

Crossford Oil & Tool Supplies Ltd

Unaudited Financial Statements for the Year Ended 31 May 2025

| Crossford Oil & Tool Supplies Ltd (Registered number: 01561550) |

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Crossford Oil & Tool Supplies Ltd |

Company Information

for the Year Ended 31 May 2025

| Directors: | Mrs J S Hurford

| Miss G Hurford

| M Hurford

| Registered office: | Unit 95/96, Springvale Industrial Estate

| Cwmbran

| NP44 5BH

| Registered number: | 01561550 (England and Wales)

| Accountants: | Menzies LLP, Statutory Auditors

| 5th Floor Hodge House

| 114-116 St Mary Street

| Cardiff

| CF10 1DY

| Crossford Oil & Tool Supplies Ltd (Registered number: 01561550) |

Statement of Financial Position

31 May 2025

| 2025 |  | 2024

| Notes | £ | £ |

Fixed assets

Property, plant and equipment | 4 | 292,491 |  | 301,307 |  |

Current assets

Inventories | 157,000 |  | 142,000 |  |

Debtors | 5 | 149,607 |  | 208,831 |  |

Cash at bank and in hand | 262,734 |  | 271,772 |  |

569,341 |  | 622,603 |  |

Creditors

Amounts falling due within one year | 6 | (227,074 | ) | (271,908 | ) |

Net current assets | 342,267 |  | 350,695 |  |

Total assets less current liabilities | 634,758 |  | 652,002 |  |

Creditors

Amounts falling due after more than one year | 7 | (44,496 | ) | (66,271 | ) |

Provisions for liabilities | 9 | (1,993 | ) | (2,761 | ) |

Net assets | 588,269 |  | 582,970 |  |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Retained earnings | 588,169 |  | 582,870 |  |

Shareholders' funds | 588,269 |  | 582,970 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

| Crossford Oil & Tool Supplies Ltd (Registered number: 01561550) |

Statement of Financial Position - continued

31 May 2025

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 February 2026 and were signed on its behalf by:

Miss G Hurford - Director

M Hurford - Director

| Crossford Oil & Tool Supplies Ltd (Registered number: 01561550) |

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | Statutory information

| Crossford Oil & Tool Supplies Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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

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

| Property, plant & equipment

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Freehold property - 2% on cost

| Plant & machinery - 25% reducing balance

| Fixtures & fittings - 15% reducing balance

| Computer equipment - 25% reducing balance

| Inventories

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

| Financial instruments

| Financial instruments are classified and accounted for according to the substance of the contractual arrangements as either financial assets, financial liabilities or equity instruments, and are held at amortised cost. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all its liabilities.

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| 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 statement of financial position date.

| Crossford Oil & Tool Supplies Ltd (Registered number: 01561550) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | Accounting policies - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 8 (2024 - 8 ) .

4. | Property, plant and equipment

| Fixtures |

| Freehold |  | Plant and |  | and |  | Computer |

| property |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| Cost

| At 1 June 2024 |

| and 31 May 2025 | 328,618 |  | 42,300 |  | 28,823 |  | 74,391 |  | 474,132 |  |

| Depreciation

| At 1 June 2024 | 45,935 |  | 42,214 |  | 23,860 |  | 60,816 |  | 172,825 |  |

| Charge for year | 6,572 |  | 21 |  | 745 |  | 1,478 |  | 8,816 |  |

| At 31 May 2025 | 52,507 |  | 42,235 |  | 24,605 |  | 62,294 |  | 181,641 |  |

| Net book value

| At 31 May 2025 | 276,111 |  | 65 |  | 4,218 |  | 12,097 |  | 292,491 |  |

| At 31 May 2024 | 282,683 |  | 86 |  | 4,963 |  | 13,575 |  | 301,307 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 137,048 |  | 196,995 |  |

| Prepayments | 12,559 |  | 11,836 |  |

149,607 |  | 208,831 |  |

| Crossford Oil & Tool Supplies Ltd (Registered number: 01561550) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 21,775 |  | 20,842 |  |

| Trade creditors | 123,468 |  | 156,504 |  |

| Tax | 11,897 |  | 20,306 |  |

| Social security and other taxes | 2,810 |  | 3,323 |  |

| VAT | 21,809 |  | 17,263 |  |

| Other creditors | 1,017 |  | 1,283 |  |

| Directors' current accounts | 42,378 |  | 51,080 |  |

| Accrued expenses | 1,920 |  | 1,307 |  |

227,074 |  | 271,908 |  |

7. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 22,749 |  | 21,775 |  |

| Bank loans - 2-5 years | 21,747 |  | 44,496 |  |

44,496 |  | 66,271 |  |

8. | Secured debts

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 66,271 |  | 87,113 |  |

| The bank loan is secured on the company property.

9. | Provisions for liabilities

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 1,993 |  | 2,761 |  |

| Deferred |

| tax |

£ |

| Balance at 1 June 2024 | 2,761 |  |

| Credit to Income Statement during year | (768 | ) |

| Balance at 31 May 2025 | 1,993 |  |