REGISTERED NUMBER: 00451857 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

JOHN CROSS & SONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs R E Dean

Mrs P A Norman

J M Cross

SECRETARY:

Mrs P A Norman

REGISTERED OFFICE:

Oaktree Court Business Centre

Mill Lane

Ness

Cheshire

CH64 8TP

REGISTERED NUMBER:

00451857 (England and Wales)

ACCOUNTANTS:

Michael Donnan & Co Limited

Oaktree Court Business Ctr

Mill Lane

Ness

Cheshire

CH64 8TP

FIXED ASSETS

Tangible assets

4

-

10,697

CURRENT ASSETS

Debtors

5

10,000

1,010

Cash at bank

901,683

411,020

911,683

412,030

CREDITORS

Amounts falling due within one year

6

154,188

2,356

NET CURRENT ASSETS

757,495

409,674

TOTAL ASSETS LESS CURRENT LIABILITIES

757,495

420,371

CAPITAL AND RESERVES

Called up share capital

21,000

21,000

Distributable Revenue Reserve

7

266,597

266,597

Retained earnings

7

469,898

132,774

757,495

420,371

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 11 June 2026 and were signed on its behalf by:

Mrs R E Dean - Director

J M Cross - Director

1.	STATUTORY INFORMATION

John Cross & Sons Limited 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 (£).

Transactions are rounded to the nearest £.

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.

Land- Nil

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 NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 April 2025

10,697

Disposals

(10,697

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

10,697

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Other debtors

10,000

812

Prepayments and accrued income

-

198

10,000

1,010

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade creditors

246

198

Tax

106,702

-

Social security and other taxes

42,301

23

Other creditors

439

-

Accruals and deferred income

4,500

2,135

154,188

2,356

7.

RESERVES

Distributable

Retained

Revenue

earnings

Reserve

Totals

£

£

£

At 1 April 2025

132,774

266,597

399,371

Profit for the year

337,124

337,124

At 31 March 2026

469,898

266,597

736,495