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REGISTERED NUMBER: SC448376 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2023

FOR

CRYSTAL CLEAR GRAMPIAN LTD

CRYSTAL CLEAR GRAMPIAN LTD (REGISTERED NUMBER: SC448376)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

CRYSTAL CLEAR GRAMPIAN LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2023







DIRECTORS: A Reid
Mrs C M Reid





SECRETARY:





REGISTERED OFFICE: Newrose
Newmachar
Aberdeen
AB21 7PS





REGISTERED NUMBER: SC448376 (Scotland)





ACCOUNTANTS: Goldwells
Goldwells House
Grange Road
Peterhead
Aberdeenshire
AB42 1WN

CRYSTAL CLEAR GRAMPIAN LTD (REGISTERED NUMBER: SC448376)

BALANCE SHEET
30TH APRIL 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 852,592 649,695

CURRENT ASSETS
Stocks 85,650 36,200
Debtors 5 305,745 113,538
Cash at bank 338,394 244,256
729,789 393,994
CREDITORS
Amounts falling due within one year 6 245,118 174,181
NET CURRENT ASSETS 484,671 219,813
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,337,263

869,508

CREDITORS
Amounts falling due after more than one
year

7

-

(68,833

)

PROVISIONS FOR LIABILITIES (88,788 ) (50,179 )
NET ASSETS 1,248,475 750,496

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 1,248,473 750,494
1,248,475 750,496

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

CRYSTAL CLEAR GRAMPIAN LTD (REGISTERED NUMBER: SC448376)

BALANCE SHEET - continued
30TH APRIL 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd November 2023 and were signed on its behalf by:





A Reid - Director


CRYSTAL CLEAR GRAMPIAN LTD (REGISTERED NUMBER: SC448376)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2023

1. STATUTORY INFORMATION

Crystal Clear Grampian Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The presentation currency is sterling.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2022 - 12 ) .

CRYSTAL CLEAR GRAMPIAN LTD (REGISTERED NUMBER: SC448376)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st May 2022 385,290 541,196 926,486
Additions - 672,740 672,740
Disposals - (383,977 ) (383,977 )
At 30th April 2023 385,290 829,959 1,215,249
DEPRECIATION
At 1st May 2022 - 276,791 276,791
Charge for year - 155,762 155,762
Eliminated on disposal - (69,896 ) (69,896 )
At 30th April 2023 - 362,657 362,657
NET BOOK VALUE
At 30th April 2023 385,290 467,302 852,592
At 30th April 2022 385,290 264,405 649,695

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 142,010 95,159
Other debtors 160,355 14,395
Amounts owed by associates - 582
Prepayments and accrued income 3,380 3,402
305,745 113,538

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts - 5,875
Hire purchase contracts - 9,389
Trade creditors 80,764 55,540
Corporation tax 97,117 34,506
Social security and other taxes 61,641 59,685
Other creditors 2,274 1,184
Amounts owed to associates - 5,310
Director's current account 59 29
Accrued expenses 3,263 2,663
245,118 174,181

The loan from the director is interest free with no fixed terms of repayment.

CRYSTAL CLEAR GRAMPIAN LTD (REGISTERED NUMBER: SC448376)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years - 6,132
Bank loans - 2-5 years - 12,515
Hire purchase contracts - 50,186
- 68,833

CRYSTAL CLEAR GRAMPIAN LTD

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
CRYSTAL CLEAR GRAMPIAN LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30th April 2023 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Goldwells
Goldwells House
Grange Road
Peterhead
Aberdeenshire
AB42 1WN


22nd November 2023