Cross Roads Service Station (Cheswick Green) Limited

	Page
Accountant's Report	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Cross Roads Service Station (Cheswick Green) Limited for the year ended 31 March 2025

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 (Cheswick Green) 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 (Cheswick Green) 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 (Cheswick Green) Limited and state those matters that we have agreed to state to the directors of Cross Roads Service Station (Cheswick Green) 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 (Cheswick Green) 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 (Cheswick Green) 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 (Cheswick Green) Limited . You consider that Cross Roads Service Station (Cheswick Green) 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 (Cheswick Green) 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.

24 October 2025

Raven Accounting (West Midlands) Limited

Chartered Certified Accountants

9-11 Stratford Road

Shirley

Solihull

B90 3LU

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Cross Roads Service Station (Cheswick Green) Limited

Statement of Financial Position

As At 31 March 2025

Statement of Financial Position

Registered number: 01262878

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		51,623		49,105

			51,623		49,105
CURRENT ASSETS
Stocks	5	5,493		5,320
Debtors	6	17,632		20,642
Cash at bank and in hand		190,320		215,908

		213,445		241,870
Creditors: Amounts Falling Due Within One Year	7	(177,310 )		(205,031 )

NET CURRENT ASSETS (LIABILITIES)			36,135		36,839

TOTAL ASSETS LESS CURRENT LIABILITIES			87,758		85,944

PROVISIONS FOR LIABILITIES
Deferred Taxation			(12,624 )		(11,924 )

NET ASSETS			75,134		74,020

CAPITAL AND RESERVES
Called up share capital	9		1,000		1,000
Income Statement			74,134		73,020

SHAREHOLDERS' FUNDS			75,134		74,020

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Cross Roads Service Station (Cheswick Green) Limited

Statement of Financial Position (continued)

As At 31 March 2025

For the year ending 31 March 2025 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 24 October 2025 and were signed on its behalf by:

Mr S D Wright Director	Mr P M Wright Director
24 October 2025

The notes on pages 4 to 6 form part of these financial statements.

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Cross Roads Service Station (Cheswick Green) Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Cross Roads Service Station (Cheswick Green) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01262878 . 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 (£).

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:

Plant & Machinery	20% on reducing balance and 20% on cost
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	10% on cost
Computer Equipment	20% on cost

2.4. 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.

2.5. 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.

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.

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Cross Roads Service Station (Cheswick Green) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 10)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	172,968	65,464	17,554	7,576	263,562
Additions	11,229	-	-	1,748	12,977
Disposals	(4,808 )	(21,741 )	-	-	(26,549 )

As at 31 March 2025	179,389	43,723	17,554	9,324	249,990

Depreciation
As at 1 April 2024	130,224	63,782	14,838	5,613	214,457
Provided during the period	8,949	421	452	637	10,459
Disposals	(4,808 )	(21,741 )	-	-	(26,549 )

As at 31 March 2025	134,365	42,462	15,290	6,250	198,367

Net Book Value
As at 31 March 2025	45,024	1,261	2,264	3,074	51,623

As at 1 April 2024	42,744	1,682	2,716	1,963	49,105

5. Stocks

	2025	2024
	£	£
Materials	5,493	5,320

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,223	7,943
Other debtors	13,409	12,699

	17,632	20,642

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	62,232	54,358
Amounts owed to participating interests	55,155	65,155
Other creditors	13,747	29,862
Taxation and social security	46,176	55,656

	177,310	205,031

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Cross Roads Service Station (Cheswick Green) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2024	11,924	11,924
Deferred taxation	700	700

Balance at 31 March 2025	12,624	12,624

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1,000 Ordinary Shares of £ 1 each	1,000	1,000

10. Related Party Transactions

The company has loaned money from its parent company totalling £55,155 (2024: £65,155) which is unsecured, interest free, and repayable on demand.

11. Ultimate Controlling Party

The company's ultimate controlling party is Cross Roads Service Station Limited by virtue of his ownership of 100% of the issued share capital in the company.

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