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Registration number: 05889155

Cross Keys Beds Limited
Unaudited Financial Statements
for the Year Ended 31 August 2025

Cross Keys Beds Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Cross Keys Beds Limited

Company Information

Director | Mrs T D Dexter

Company secretary | Miss A R Johnson

Registered office | Unit 3 Heron Court Denton Drive Northwich CW9 7LU

Accountants | Azets Alextra Group Limited Chartered Accountants2nd Floor Regis House 45 King William Street London EC4R 9AN

Cross Keys Beds Limited

(Registration number: 05889155)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 2,164 | 2,835
Current assets |  |  |
Stocks | 5 | 15,432 | 15,548
Debtors | 6 | 2,500 | 3,289
Cash at bank and in hand |  | 16,571 | 29,615
|  | 34,503 | 48,452
Creditors: Amounts falling due within one year | 7 | (11,481) | (9,992)
Net current assets |  | 23,022 | 38,460
Total assets less current liabilities |  | 25,186 | 41,295
Provisions for liabilities |  | (411) | (538)
Net assets |  | 24,775 | 40,757
Capital and reserves |  |  |
Called up share capital |  | 10 | 10
Retained earnings |  | 24,765 | 40,747
Shareholders' funds |  | 24,775 | 40,757

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

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 31 July 2026

......................................... Mrs T D Dexter Director

Cross Keys Beds Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 3 Heron Court
Denton Drive
Northwich
CW9 7LU

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Cross Keys Beds Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Tax

The tax expense for the period comprises current and deferred tax.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 25% on written down value
Furniture, fittings and equipment | 25% on written down value
Plant and machinery | 15% on written down value

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 6 (2024 - 6).

Cross Keys Beds Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Plant and Machinery £ | Total £
Cost or valuation
At 1 September 2024 | 907 | 17,600 | 1,980 | 20,487
At 31 August 2025 | 907 | 17,600 | 1,980 | 20,487
Depreciation
At 1 September 2024 | 795 | 15,250 | 1,607 | 17,652
Charge for the year | 28 | 587 | 56 | 671
At 31 August 2025 | 823 | 15,837 | 1,663 | 18,323
Carrying amount
At 31 August 2025 | 84 | 1,763 | 317 | 2,164
At 31 August 2024 | 112 | 2,350 | 373 | 2,835

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 15,432 | 15,548

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | - | 300
Prepayments | 2,128 | 2,107
Other debtors | 372 | 882
| 2,500 | 3,289

Cross Keys Beds Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 3,495 | 1,242
Taxation and social security | 3,978 | 2,939
Accruals and deferred income | 3,296 | 2,863
Other creditors | 712 | 2,948
| 11,481 | 9,992