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2022-09-30 04500263 dpl-frs:Item12 2021-10-01 2022-09-30 04500263 dpl-frs:Item12 2021-09-30 04500263 dpl-frs:Item12 2022-09-30 04500263 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 04500263 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 04500263 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 04500263 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 04500263 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 04500263 1 2021-10-01 2022-09-30 04500263 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 04500263
Crystal Clean (Southern) Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04500263
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 450,608 356,391
450,608 356,391
CURRENT ASSETS
Debtors 5 338,969 249,700
Cash at bank and in hand 47,580 58,749
386,549 308,449
Creditors: Amounts Falling Due Within One Year 6 (97,405 ) (95,428 )
NET CURRENT ASSETS (LIABILITIES) 289,144 213,021
TOTAL ASSETS LESS CURRENT LIABILITIES 739,752 569,412
Creditors: Amounts Falling Due After More Than One Year 7 (120,387 ) (66,721 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (79,327 ) (58,064 )
NET ASSETS 540,038 444,627
CAPITAL AND RESERVES
Called up share capital 9 10 10
Capital redemption reserve 1 1
Profit and Loss Account 540,027 444,616
SHAREHOLDERS' FUNDS 540,038 444,627
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr D Chennells
Director
30 January 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Crystal Clean (Southern) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04500263 . The registered office is 2 The Old Estate Yard High Street, East Hendred, Wantage, Oxfordshire, OX12 8JY.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
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:
Leasehold 20% straight line
Plant & Machinery 20% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 20% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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.
...CONTINUED
Page 3
Page 4
2.5. 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 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: 13 (2022: 12)
13 12
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 October 2022 12,200 368,922 382,625 11,411
Additions - 8,472 306,523 -
Disposals - - (229,393 ) -
As at 30 September 2023 12,200 377,394 459,755 11,411
Depreciation
As at 1 October 2022 9,760 193,231 208,826 10,102
Provided during the period 2,440 35,413 35,916 197
Disposals - - (83,211 ) -
As at 30 September 2023 12,200 228,644 161,531 10,299
Net Book Value
As at 30 September 2023 - 148,750 298,224 1,112
As at 1 October 2022 2,440 175,691 173,799 1,309
Computer Equipment Total
£ £
Cost
As at 1 October 2022 7,760 782,918
Additions - 314,995
Disposals - (229,393 )
As at 30 September 2023 7,760 868,520
Depreciation
As at 1 October 2022 4,608 426,527
Provided during the period 630 74,596
Disposals - (83,211 )
As at 30 September 2023 5,238 417,912
...CONTINUED
Page 4
Page 5
Net Book Value
As at 30 September 2023 2,522 450,608
As at 1 October 2022 3,152 356,391
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 275,361 232,555
Prepayments and accrued income 58,779 4,731
Other debtors 4,500 12,360
Net wages 329 54
338,969 249,700
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 28,902 10,700
Trade creditors 13,668 581
Corporation tax 14,686 29,256
Other taxes and social security 13,473 9,339
VAT 22,350 40,676
Other creditors 837 1,729
Accruals and deferred income 2,825 3,049
Director's loan account 664 98
97,405 95,428
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 120,387 66,721
120,387 66,721
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 28,902 10,700
Later than one year and not later than five years 120,387 66,721
149,289 77,421
149,289 77,421
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
Page 5