Cross Roads Service Station Limited

	Page
Accountant's Report	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—7

Report to the directors on the preparation of the unaudited statutory accounts of Cross Roads Service Station Limited for the year ended 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cross Roads Service Station Limited which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Cross Roads Service Station Limited , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Cross Roads Service Station Limited and state those matters that we have agreed to state to the directors of Cross Roads Service Station Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cross Roads Service Station Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Cross Roads Service Station Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Cross Roads Service Station Limited . You consider that Cross Roads Service Station Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Cross Roads Service Station Limited . 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 financial statements.

19 October 2026

Raven Accounting (West Midlands) Limited

Chartered Certified Accountants

9-11 Stratford Road

Shirley

Solihull

B90 3LU

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Cross Roads Service Station Limited

Statement of Financial Position

As At 31 March 2026

Statement of Financial Position

Registered number: 00967640

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		100,215		97,875
Investment Properties	5		749,513		785,744
Investments	6		3,000		3,000

			852,728		886,619
CURRENT ASSETS
Stocks	7	7,250		37,950
Debtors	8	108,148		70,755
Cash at bank and in hand		6,935		44,810

		122,333		153,515
Creditors: Amounts Falling Due Within One Year	9	(2,115 )		(6,914 )

NET CURRENT ASSETS (LIABILITIES)			120,218		146,601

TOTAL ASSETS LESS CURRENT LIABILITIES			972,946		1,033,220

PROVISIONS FOR LIABILITIES
Deferred Taxation			(129,950 )		(136,577 )

NET ASSETS			842,996		896,643

CAPITAL AND RESERVES
Called up share capital	11		1,000		1,000
Fair value reserve	13		552,904		582,251
Income Statement			289,092		313,392

SHAREHOLDERS' FUNDS			842,996		896,643

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Cross Roads Service Station Limited

Statement of Financial Position (continued)

As At 31 March 2026

For the year ending 31 March 2026 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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

The financial statements were approved by the board of directors on 19 October 2026 and were signed on its behalf by:

Mr P M Wright Director	Mr S D Wright Director
19 October 2026

The notes on pages 4 to 7 form part of these financial statements.

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Cross Roads Service Station Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Cross Roads Service Station Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00967640 . The registered office is 599-601 Tanworth Lane, Shirley, Solihull, B90 4JE.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Straight line over 25 years
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	10% on cost

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Cross Roads Service Station Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

4. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost or Valuation
As at 1 April 2025	289,997	-	14,540	304,537
Additions	2,125	4,000	-	6,125

As at 31 March 2026	292,122	4,000	14,540	310,662

Depreciation
As at 1 April 2025	192,122	-	14,540	206,662
Provided during the period	2,785	1,000	-	3,785

As at 31 March 2026	194,907	1,000	14,540	210,447

Net Book Value
As at 31 March 2026	97,215	3,000	-	100,215

As at 1 April 2025	97,875	-	-	97,875

5. Investment Property

	2026
	£
Fair Value
As at 1 April 2025	785,744
Revaluations	(36,231)

As at 31 March 2026	749,513

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2026	2025
	£	£
Cost	66,916	66,916

The investment properties were valued on 31 March 2026 by the directors.

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Cross Roads Service Station Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2025	3,000

As at 31 March 2026	3,000

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	3,000

As at 1 April 2025	3,000

7. Stocks

	2026	2025
	£	£
Finished goods	7,250	37,950

8. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	22,200	15,600
Amounts owed by group undertakings	75,000	55,155
Other debtors	10,948	-

	108,148	70,755

9. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	649
Other creditors	2,115	2,115
Taxation and social security	-	4,150

	2,115	6,914

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2025	136,577	136,577
Deferred taxation	(6,627 )	(6,627 )

Balance at 31 March 2026	129,950	129,950

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Cross Roads Service Station Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

11. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
200 Ordinary Shares of £ 1 each	200	200
350 Ordinary A shares of £ 1 each	350	350
350 Ordinary B shares of £ 1 each	350	350
50 Ordinary C shares of £ 1 each	50	50
50 Ordinary D shares of £ 1 each	50	50

	1,000	1,000

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Paul Wright	-	10,000	-	-	10,000

The above loan is unsecured and interest free. It will be repaid by 31 December 2026.

13. Reserves

	Fair value reserve	Income Statement
	£	£
As at 1 April 2025	582,251	313,392
Profit for the year and total comprehensive income	-	81,833

Dividends paid	-	(135,480)
Transfer to/from Fair value reserve	-	29,347
Transfer to/from Profit & Loss Account	(29,347 )	-

As at 31 March 2026	552,904	289,092

14. Related Party Transactions

During the year, total dividends of £107,230 (2025: 23,010) were paid to the directors.

The company has loaned money to its subsidiary company totalling £75,000 (2025: £55,115) which is unsecured, interest free, and repayable on demand.

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