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Company Registration No. 07330217 (England and Wales)
HELE CROSS SERVICE STATION LIMITED Unaudited accounts for the year ended 30 November 2025
HELE CROSS SERVICE STATION LIMITED Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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HELE CROSS SERVICE STATION LIMITED Company Information for the year ended 30 November 2025
Directors
JAMES PRESCOTT JULIE PRESCOTT
Company Number
07330217 (England and Wales)
Registered Office
HELE CROSS SERVICE STATION HELE ROAD TORQUAY DEVON TQ2 7QG
Accountants
MCADAM & CO LTD 36 Highglen Drive Plymouth PL7 5LA
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Accountants' report to the board of directors on the preparation of the unaudited statutory statements of HELE CROSS SERVICE STATION LIMITED (The Company) for the year ended 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the company for the year ended 30 November 2025 which comprises of the profit and loss account, the balance sheet, and explanatory notes from the company's accounting records and from information and explanations which you have provided us with.
As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the board of directors of the company, as a body, in accordance with the terms of our letter of engagement dated . Our work has been undertaken solely to prepare for your approval the financial statements of the company, and state those matters that we have agreed to state to the board of directors of the company as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its board of directors as a body for our work or for this report.
It is your duty to ensure that the company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and financial performance of the company. You consider that the company is exempt from the requirement to have a statutory audit for the year ended 30 November 2025.
We have not been instructed to carry out any assurance service on the financial statements of the company. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
MCADAM & CO LTD Financial Accountants 36 Highglen Drive Plymouth PL7 5LA 29 May 2026
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HELE CROSS SERVICE STATION LIMITED Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
- 
7,500 
Tangible assets
5
119,255 
141,431 
119,255 
148,931 
Current assets
Inventories
76,299 
96,773 
Debtors
104,689 
112,509 
Cash at bank and in hand
101,087 
121,395 
282,075 
330,677 
Creditors: amounts falling due within one year
(346,286)
(342,117)
Net current liabilities
(64,211)
(11,440)
Total assets less current liabilities
55,044 
137,491 
Provisions for liabilities
Deferred tax
6
(6,380)
(6,781)
Net assets
48,664 
130,710 
Capital and reserves
Called up share capital
7
100 
100 
Profit and loss account
48,564 
130,610 
Shareholders' funds
48,664 
130,710 
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by
JAMES PRESCOTT Director Company Registration No. 07330217
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HELE CROSS SERVICE STATION LIMITED Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
HELE CROSS SERVICE STATION LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07330217. The registered office is HELE CROSS SERVICE STATION, HELE ROAD, TORQUAY, DEVON, TQ2 7QG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover / Revenue Recognition
Turnover represents the value, net of VAT and discounts, of goods provided to customers net of any returns.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18%
Motor vehicles
18%
Computer equipment
18%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down of loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expenses in the period in which the reversal occurs.
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HELE CROSS SERVICE STATION LIMITED Notes to the Accounts for the year ended 30 November 2025
4
Intangible fixed assets
Total 
£ 
Cost
At 1 December 2024
100,000 
At 30 November 2025
100,000 
Amortisation
At 1 December 2024
92,500 
Charge for the year
7,500 
At 30 November 2025
100,000 
Net book value
At 30 November 2025
- 
At 30 November 2024
7,500 
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 December 2024
320,972 
Additions
4,000 
Disposals
(208)
At 30 November 2025
324,764 
Depreciation
At 1 December 2024
179,541 
Charge for the year
26,176 
On disposals
(208)
At 30 November 2025
205,509 
Net book value
At 30 November 2025
119,255 
At 30 November 2024
141,431 
6
Deferred taxation
2025 
2024 
£ 
£ 
Accelerated capital allowances
6,380 
6,781 
2025 
2024 
£ 
£ 
Provision at start of year
6,781 
8,269 
Credited to the profit and loss account
(401)
(1,488)
Provision at end of year
6,380 
6,781 
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HELE CROSS SERVICE STATION LIMITED Notes to the Accounts for the year ended 30 November 2025
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 17 (2024: 17).
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