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Company No: 07891932 (England and Wales)

# CROSSROADS GARAGE (SELBY) LTD

### Unaudited Financial Statements
For the financial period from 01 January 2025 to 31 August 2025
Pages for filing with the registrar

CROSSROADS GARAGE (SELBY) LTD

## Unaudited Financial Statements

For the financial period from 01 January 2025 to 31 August 2025

Contents

CROSSROADS GARAGE (SELBY) LTD

## COMPANY INFORMATION

For the financial period from 01 January 2025 to 31 August 2025
CROSSROADS GARAGE (SELBY) LTD

## COMPANY INFORMATION (continued)

For the financial period from 01 January 2025 to 31 August 2025

DIRECTORS | Andrew Fiddler
| David Robinson
| Paul Vollans

REGISTERED OFFICE | Wellington House Aviator Court
| Clifton Moor
| York
| YO30 4UZ
| United Kingdom

COMPANY NUMBER | 07891932 (England and Wales)

ACCOUNTANT | Ian Walker & Co
| Wellington House
| Aviator Court
| Clifton Moor
| York
| YO31 4UZ

CROSSROADS GARAGE (SELBY) LTD

## BALANCE SHEET

As at 31 August 2025
CROSSROADS GARAGE (SELBY) LTD

## BALANCE SHEET (continued)

As at 31 August 2025

| Note | 31.08.2025 |  | 31.12.2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 2,664 |  | 2,950
|  | 2,664 |  | 2,950
Current assets |  |  |  |
Stocks | 4 | 73,900 |  | 139,850
Debtors | 5 | 1,507 |  | 20,161
Cash at bank and in hand | 6 | 10,666 |  | 20,596
|  | 86,073 |  | 180,607
Creditors: amounts falling due within one year | 7 | ( 70,749) |  | ( 162,170)
Net current assets |  | 15,324 |  | 18,437
Total assets less current liabilities |  | 17,988 |  | 21,387
Net assets |  | 17,988 |  | 21,387
Capital and reserves |  |  |  |
Called-up share capital | 8 | 90 |  | 90
Profit and loss account |  | 17,898 |  | 21,297
Total shareholders' funds |  | 17,988 |  | 21,387

For the financial period ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Crossroads Garage (Selby) Ltd (registered number: 07891932) were approved and authorised for issue by the Board of Directors on 11 May 2026. They were signed on its behalf by:

Andrew Fiddler Director |

CROSSROADS GARAGE (SELBY) LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 January 2025 to 31 August 2025
CROSSROADS GARAGE (SELBY) LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 January 2025 to 31 August 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Crossroads Garage (Selby) Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wellington House Aviator Court, Clifton Moor, York, YO30 4UZ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Reporting period length

The company has shortened its accounting period to eight months, ending on 31/08/2025, due to the decision to cease trading. As a result, these financial statements cover a reduced reporting period compared to the prior year. Comparative figures relate to the previous twelve-month period. The change does not affect the recognition or measurement of assets, liabilities, income, or expenses.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

#####

Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 15 % reducing balance
Fixtures and fittings | 25 % reducing balance
Office equipment | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

#### 2. Employees

| Period from 01.01.2025 to 31.08.2025 |  | Year ended 31.12.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the period, including directors | 3 |  | 3

#### 3. Tangible assets

| Plant and machinery |  | Fixtures and fittings |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 January 2025 | 7,891 |  | 1,620 |  | 317 |  | 9,828
Disposals | 0 |  | ( 1,620) |  | ( 317) |  | ( 1,937)
At 31 August 2025 | 7,891 |  | 0 |  | 0 |  | 7,891
Accumulated depreciation |  |  |  |  |  |  |
At 01 January 2025 | 5,011 |  | 1,582 |  | 285 |  | 6,878
Charge for the financial period | 216 |  | 4 |  | 4 |  | 224
Disposals | 0 |  | ( 1,586) |  | ( 289) |  | ( 1,875)
At 31 August 2025 | 5,227 |  | 0 |  | 0 |  | 5,227
Net book value |  |  |  |  |  |  |
At 31 August 2025 | 2,664 |  | 0 |  | 0 |  | 2,664
At 31 December 2024 | 2,880 |  | 38 |  | 32 |  | 2,950

#### 4. Stocks

| 31.08.2025 |  | 31.12.2024
| £ |  | £
Stocks | 73,900 |  | 139,850

There are no material differences between the replacement cost of stock and the Balance Sheet amounts.

#### 5. Debtors

| 31.08.2025 |  | 31.12.2024
| £ |  | £
Other debtors | 1,507 |  | 20,161

#### 6. Cash and cash equivalents

| 31.08.2025 |  | 31.12.2024
| £ |  | £
Cash at bank and in hand | 10,666 |  | 20,596

#### 7. Creditors: amounts falling due within one year

| 31.08.2025 |  | 31.12.2024
| £ |  | £
Trade creditors | 330 |  | 67,410
Taxation and social security | 23,307 |  | 17,983
Other creditors | 47,112 |  | 76,777
| 70,749 |  | 162,170

#### 8. Called-up share capital

| 31.08.2025 |  | 31.12.2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
90 Ordinary shares of £ 1.00 each | 90 |  | 90