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Registered Number: 11923751
England and Wales

 

 

 

CRESPIDIA LTD


Abridged Accounts
 


Period of accounts

Start date: 01 May 2022

End date: 31 July 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 July 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Temiz Associates Ltd T-A Temiz & Co Accountant
31 July 2023



....................................................
Temiz Associates Ltd T-A Temiz & Co Accountant
Chartered Public Finance Accountant
73 High Street
Gillingham
Kent
ME7 1BJ
23 December 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 50,920    1,227 
50,920    1,227 
Current assets      
Stocks 3,000    5,300 
Debtors 3,855    2,666 
Cash at bank and in hand 1,855    39,245 
8,710    47,211 
Creditors: amount falling due within one year (53,859)   (19,926)
Net current liabilities (45,149)   27,285 
 
Total assets less current liabilities 5,771    28,512 
Creditors: amount falling due after more than one year (22,212)   (29,171)
Net liabilities (16,441)   (659)
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account (16,541)   (759)
Shareholder's funds (16,441)   (659)
 


For the period ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. 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.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 23 December 2023 and were signed on its behalf by:


-------------------------------
Mrs Francesca Marongiu
Director
2
General Information
Crespidia LTD is a private company, limited by shares, registered in England and Wales, registration number 11923751, registration address 48 Anerley Hill, Crystal Palace, London, SE19 2AE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

During the year both the directors were the only personnel to the company.
Average number of employees during the period was 3 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Total
  £   £   £
At 01 May 2022   2,301    2,301 
Additions 50,000      50,000 
Disposals    
At 31 July 2023 50,000    2,301    52,301 
Depreciation
At 01 May 2022   1,074    1,074 
Charge for period   307    307 
On disposals    
At 31 July 2023   1,381    1,381 
Net book values
Closing balance as at 31 July 2023 50,000    920    50,920 
Opening balance as at 01 May 2022   1,227    1,227 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

5.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
 2022
£
 2023
£
 2022
£
MR ABDURRAHMAN YUCEL & MS FRANCESCA MARONGIU(2,687)(2,666)2,687 (2,666)
3