Registered number
10374502
Cross Hands Garage Limited
Filleted Accounts
31 December 2025

Cross Hands Garage Limited
Company Information
Directors
R J Hall
Accountants
Anderson Griffin
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered office
Cross Hands Garage
Gloucester Road
Corse
Gloucester
Registered number
10374502

Cross Hands Garage Limited
Registered number: | 10374502
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 46,840 |  |  | 58,815
Current assets
Stocks |  |  | 140,000 |  |  | 135,000
Debtors | 4 |  | 81,888 |  |  | 46,824
Cash at bank and in hand |  |  | 609,374 |  |  | 668,705
|  |  | 831,262 |  |  | 850,529
Creditors: amounts falling due within one year | 5 |  | (130,899) |  |  | (165,934)
Net current assets |  |  |  | 700,363 |  |  | 684,595
Net assets |  |  |  | 747,203 |  |  | 743,410
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 747,103 |  |  | 743,310
Shareholder's funds |  |  |  | 747,203 |  |  | 743,410
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
R J Hall
Director
Approved by the board on 31 March 2026

Cross Hands Garage Limited
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Leasehold property | over four years
| Fixtures and fittings | over four years
| Motor vehicles | over four years
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 10 |  | 10
3 | Tangible fixed assets
|  | Leasehold property |  | Fixtures and fittings |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 January 2025 | 56,669 |  | 132,294 |  | 39,000 |  | 227,963
| Additions | - |  | 18,658 |  | - |  | 18,658
| At 31 December 2025 | 56,669 |  | 150,952 |  | 39,000 |  | 246,621
| Depreciation
| At 1 January 2025 | 54,934 |  | 104,464 |  | 9,750 |  | 169,148
| Charge for the year | 1,735 |  | 19,148 |  | 9,750 |  | 30,633
| At 31 December 2025 | 56,669 |  | 123,612 |  | 19,500 |  | 199,781
| Net book value
| At 31 December 2025 | - |  | 27,340 |  | 19,500 |  | 46,840
| At 31 December 2024 | 1,735 |  | 27,830 |  | 29,250 |  | 58,815
4 | Debtors | 2025 |  | 2024
£ | £
| Directors loan |  |  |  |  | 81,888 |  | 46,824
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 89,199 |  | 90,644
| Taxation and social security costs | 31,200 |  | 64,790
| Other creditors | 10,500 |  | 10,500
|  |  |  |  |  | 130,899 |  | 165,934
6 | Other financial commitments | 2025 |  | 2024
£ | £
| Total future minimum payments under non-cancellable operating leases |  | 50,000 |  | 50,000
7 | Related party transactions
| The company is controlled by Mr R J Hall.
8 | Other information
| Cross Hands Garage Limited is a private company limited by shares and incorporated in England. Its registered office is:
| Cross Hands Garage
| Gloucester Road
| Corse
| Gloucester

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