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Registered number: 10450327
Crayfish.io Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Parry and Parry Limited
Chesterton House
Church Street
Cambridge
CB4 1DT
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10450327
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,640 -
1,640 -
CURRENT ASSETS
Debtors 5 37,941 16,824
Cash at bank and in hand 195,108 36,508
233,049 53,332
Creditors: Amounts Falling Due Within One Year 6 (24,777 ) (34,811 )
NET CURRENT ASSETS (LIABILITIES) 208,272 18,521
TOTAL ASSETS LESS CURRENT LIABILITIES 209,912 18,521
NET ASSETS 209,912 18,521
CAPITAL AND RESERVES
Called up share capital 7 1,661 1,366
Share premium account 710,295 460,590
Other reserves 54,457 54,295
Profit and Loss Account (556,501 ) (497,730 )
SHAREHOLDERS' FUNDS 209,912 18,521
Page 1
Page 2
For the year ending 31 December 2023 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 Profit and Loss Account.
On behalf of the board
Mrs Ting Zhang
Director
30/01/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Crayfish.io Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10450327 . The registered office is St Johns Innovation Centre, Cowley Road, Cambridge, CB4 0WS.
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.
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:
Computer Equipment Straight line over 3 years
2.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 5 (2022: 4)
5 4
Page 3
Page 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 13,791
Additions 1,920
As at 31 December 2023 15,711
Depreciation
As at 1 January 2023 13,791
Provided during the period 280
As at 31 December 2023 14,071
Net Book Value
As at 31 December 2023 1,640
As at 1 January 2023 -
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 26,138 6,911
Prepayments and accrued income 1,284 -
VAT 575 -
27,997 6,911
Due after more than one year
Deferred tax current asset 9,944 9,913
9,944 9,913
37,941 16,824
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 1,183
Bank loans and overdrafts - 26,595
Other loans 22,116 -
Other taxes and social security 2,661 2,118
VAT - 4,915
24,777 34,811
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,661 1,366
Page 4