Crossroads Service Station (J35) Limited

Registered number

03683332

Unaudited Filleted Accounts

31 January 2026

Crossroads Service Station (J35) Limited
Registered number:		03683332
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		615,633			624,357

Current assets
Stocks		94,678			130,798
Debtors	5	82,677			77,826
Cash at bank and in hand		1,299,507			1,121,515
		1,476,862			1,330,139

Creditors: amounts falling due within one year	6	(553,097)			(511,807)

Net current assets			923,765			818,332

Total assets less current liabilities			1,539,398			1,442,689


Provisions for liabilities			(2,425)			(4,140)


Net assets			1,536,973			1,438,549

Capital and reserves
Called up share capital			3			3
Revaluation reserve	7		114,661			114,661
Profit and loss account			1,422,309			1,323,885

Shareholders' funds			1,536,973			1,438,549

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.




Mrs J Jones
Director
Approved by the board on 15 October 2026

Crossroads Service Station (J35) Limited
Notes to the Accounts
for the year ended 31 January 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 land	Nil
	Freehold buildings	100 years straight line
	Plant and machinery	10 years reducing balance
	Fixtures, fittings, tools and equipment	10 years reducing balance

	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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	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	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 February 2025					150,000
	At 31 January 2026					150,000

	Amortisation
	At 1 February 2025					150,000
	At 31 January 2026					150,000

	Net book value
	At 31 January 2026					-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 February 2025	673,278		136,279		809,557
	At 31 January 2026	673,278		136,279		809,557

	Depreciation
	At 1 February 2025	76,495		108,705		185,200
	Charge for the year	5,967		2,757		8,724
	At 31 January 2026	82,462		111,462		193,924

	Net book value
	At 31 January 2026	590,816		24,817		615,633
	At 31 January 2025	596,783		27,574		624,357


5	Debtors			2026		2025
£					£

	Trade debtors			82,451		77,600
	Other debtors			226		226
				82,677		77,826


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

	Trade creditors			209,938		180,651
	Taxation and social security costs			141,261		142,140
	Other creditors			201,898		189,016
				553,097		511,807


7	Revaluation reserve			2026		2025
£					£

	At 1 February 2025			114,661		114,661

	At 31 January 2026			114,661		114,661


8	Related party transactions

	At the year end the only related parties were the directors of the company. The monies owed to the directors is set out below.
				2026		2025
£					£

	Mrs J Jones			109,771		99152
	Mr A Norris			14,914		10,266
				124,685		109,418


9	Controlling party

	The company is owned by Mrs J Jones a director and sole shareholder.


10	Other information

	Crossroads Service Station (J35) Limited is a private company limited by shares and incorporated in England & Wales. Its registered office is:
	Trallwyn Farm
	St Mary Hill
	Pencoed
	Bridgend
	CF35 5EA