Crescent Motoring Services Ltd

Registered number

04723966

Filleted Accounts

31 March 2026

Crescent Motoring Services Ltd
Registered number:		04723966
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		16,167			29,775

Current assets
Stocks		5,000			5,000
Debtors	4	83,468			39,332
Cash at bank and in hand		28,428			24,298
		116,896			68,630

Creditors: amounts falling due within one year	5	(104,928)			(99,801)

Net current assets/(liabilities)			11,968			(31,171)

Total assets less current liabilities			28,135			(1,396)

Creditors: amounts falling due after more than one year	6		-			(6,664)

Provisions for liabilities			(3,072)			(5,658)


Net assets/(liabilities)			25,063			(13,718)

Capital and reserves
Called up share capital			90			90
Share premium			10			10
Profit and loss account			24,963			(13,818)

Shareholder's funds			25,063			(13,718)

The director is 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 director acknowledges her 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.




J Lewis
Director
Approved by the board on 11 June 2026

Crescent Motoring Services Ltd
Notes to the Accounts
for the year ended 31 March 2026


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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Freehold buildings			10% straightline
	Plant and machinery			15% straightline
	Office Equipment			33% straightline
	Fixtures and fittings			20% straightline
	Motor vehicles			25% straightline

	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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					9		9


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	21,147		97,114		36,277		154,538
	Additions	-		2,806		-		2,806
	Disposals	-		-		(17,000)		(17,000)
	At 31 March 2026	21,147		99,920		19,277		140,344

	Depreciation
	At 1 April 2025	18,881		79,878		26,004		124,763
	Charge for the year	400		5,741		2,836		8,977
	On disposals	-		-		(9,563)		(9,563)
	At 31 March 2026	19,281		85,619		19,277		124,177

	Net book value
	At 31 March 2026	1,866		14,301		-		16,167
	At 31 March 2025	2,266		17,236		10,273		29,775


4	Debtors					2026		2025
£							£

	Trade debtors					19,763		15,564
	Other debtors					63,705		23,768
						83,468		39,332


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					6,664		10,000
	Trade creditors					53,589		38,084
	Taxation and social security costs					43,407		50,339
	Other creditors					1,268		1,378
						104,928		99,801


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					-		6,664


7	Related party transactions

	At the balance sheet date £59,200 (2025: £20,000) was owed to the company by Lewis Holdings (Midlands) Ltd, a company in which Mrs J Lewis is a director and shareholder.


8	Controlling party

	The company is controlled by the company director Mrs J Lewis.


9	Other information

	Crescent Motoring Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	41 Wetmore Road
	Burton on Trent
	Staffordshire
	DE14 1SN