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REGISTERED NUMBER: 13631774 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

CRYSTALKIL LIMITED

CRYSTALKIL LIMITED (REGISTERED NUMBER: 13631774)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

CRYSTALKIL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: S H Cheung
T A Jerman





SECRETARY: S H Cheung





REGISTERED OFFICE: Unit 6 Loughton Business Centre
Langston Road
Loughton
Essex
IG10 3SD





REGISTERED NUMBER: 13631774 (England and Wales)





ACCOUNTANTS: THP Limited
Chartered Accountants
34-40 High Street
Wanstead
London
E11 2RJ

CRYSTALKIL LIMITED (REGISTERED NUMBER: 13631774)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - 16,037

CURRENT ASSETS
Debtors 6 168,717 430,074
Investments 7 1,108,002 -
Cash at bank 516,723 603,085
1,793,442 1,033,159
CREDITORS
Amounts falling due within one year 8 1,087,115 888,092
NET CURRENT ASSETS 706,327 145,067
TOTAL ASSETS LESS CURRENT
LIABILITIES

706,327

161,104

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 706,227 161,004
706,327 161,104

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 February 2024 and were signed on its behalf by:





T A Jerman - Director


CRYSTALKIL LIMITED (REGISTERED NUMBER: 13631774)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

Crystalkil Limited is a private company, limited by shares , registered in England and Wales. 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. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

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

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

Revenue from contracts for the provisions of environmental services is recognised in the period in which the services are rendered. Revenue invoiced in advance is recognised by reference to the stage of completion of the relevant contract when costs incurred and costs to complete can be estimated reliably. The stages of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs.

Current asset investments
Current asset investments are included at fair value where this can be reliably measured.

Goodwill
Goodwill in relation to the transfer of the pest control business is being amortised evenly over its estimated useful life of 12 months.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 50 (2022 - 50 ) .

CRYSTALKIL LIMITED (REGISTERED NUMBER: 13631774)

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


5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 30 September 2023 48,112
AMORTISATION
At 1 October 2022 32,075
Charge for year 16,037
At 30 September 2023 48,112
NET BOOK VALUE
At 30 September 2023 -
At 30 September 2022 16,037

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 168,717 208,396
Amounts owed by related companies - 221,678
168,717 430,074

7. CURRENT ASSET INVESTMENTS
2023 2022
£    £   
Listed investments 1,108,002 -

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 55,989 74,576
Amounts owed to related companies 54,707 -
Corporation tax 158,379 45,290
Social security and other taxes 50,265 43,315
VAT 171,543 158,383
Other creditors - 389
Accruals and deferred income 596,232 566,139
1,087,115 888,092

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 142,560 115,476
Between one and five years 101,051 68,630
243,611 184,106

10. RELATED PARTY DISCLOSURES

At the balance sheet date, there was a total balance due to a company under common control of £54,707 (2022: due from £221,678)

11. ULTIMATE CONTROLLING PARTY

The controlling party is T A Jerman.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
CRYSTALKIL LIMITED


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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Crystalkil Limited for the year ended 30 September 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Crystalkil Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Crystalkil Limited and state those matters that we have agreed to state to the Board of Directors of Crystalkil Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Crystalkil Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Crystalkil Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Crystalkil Limited. You consider that Crystalkil 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 financial statements of Crystalkil 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 statutory financial statements.






THP Limited
Chartered Accountants
34-40 High Street
Wanstead
London
E11 2RJ


23 February 2024