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2021-10-01 2022-09-30 08181317 dpl-frs:Item3 2021-10-01 2022-09-30 08181317 dpl-frs:Item3 2021-09-30 08181317 dpl-frs:Item3 2022-09-30 08181317 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 08181317 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 08181317 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 08181317 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 08181317 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 08181317 dpl-frs:Item4 2021-10-01 2022-09-30 08181317 dpl-frs:Item4 2021-09-30 08181317 dpl-frs:Item4 2022-09-30 08181317 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 08181317 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 08181317 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 08181317 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 08181317 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 08181317 dpl-frs:Item5 2021-10-01 2022-09-30 08181317 dpl-frs:Item5 2021-09-30 08181317 dpl-frs:Item5 2022-09-30 08181317 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2022-09-30 08181317 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 08181317 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 08181317 dpl-frs:Item8 2021-10-01 2022-09-30 08181317 dpl-frs:Item8 2021-09-30 08181317 dpl-frs:Item8 2022-09-30 08181317 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 08181317 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 08181317 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 08181317 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 08181317 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 08181317 dpl-frs:Item9 2021-10-01 2022-09-30 08181317 dpl-frs:Item9 2021-09-30 08181317 dpl-frs:Item9 2022-09-30 08181317 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 08181317 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 08181317 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 08181317 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 08181317 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 08181317 dpl-frs:Item10 2021-10-01 2022-09-30 08181317 dpl-frs:Item10 2021-09-30 08181317 dpl-frs:Item10 2022-09-30 08181317 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 08181317 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 08181317 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 08181317 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 08181317 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 08181317 dpl-frs:Item11 2021-10-01 2022-09-30 08181317 dpl-frs:Item11 2021-09-30 08181317 dpl-frs:Item11 2022-09-30 08181317 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 08181317 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 08181317 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 08181317 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 08181317 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 08181317 dpl-frs:Item12 2021-10-01 2022-09-30 08181317 dpl-frs:Item12 2021-09-30 08181317 dpl-frs:Item12 2022-09-30 08181317 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 08181317 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 08181317 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 08181317 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 08181317 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 08181317 1 2021-10-01 2022-09-30 08181317 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 08181317
Crest Advisory (UK) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Churchill Tax Advisers
361 Green Lane
Ilford
IG3 9TQ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08181317
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 67,084 74,834
Tangible Assets 5 6,130 643
73,214 75,477
CURRENT ASSETS
Debtors 6 1,204,860 636,322
Cash at bank and in hand 430,493 595,009
1,635,353 1,231,331
Creditors: Amounts Falling Due Within One Year 7 (405,504 ) (220,408 )
NET CURRENT ASSETS (LIABILITIES) 1,229,849 1,010,923
TOTAL ASSETS LESS CURRENT LIABILITIES 1,303,063 1,086,400
Creditors: Amounts Falling Due After More Than One Year 8 (70,300 ) (84,445 )
NET ASSETS 1,232,763 1,001,955
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 1,232,563 1,001,755
SHAREHOLDERS' FUNDS 1,232,763 1,001,955
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 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
Mr Gavin Lockhart-Mirams
Director
11/03/2024
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
Crest Advisory (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08181317 . The registered office is 2 Bath Place, London , EC2A 3DA.
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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. 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, on the following bases:
Fixtures & Fittings Reducing balance method at 25%
Computer Equipment Straight line over 5 years
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable .
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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 30 (2022: 30)
30 30
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2022 158,449
As at 30 September 2023 158,449
Amortisation
As at 1 October 2022 83,615
Provided during the period 7,750
As at 30 September 2023 91,365
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 September 2023 67,084
As at 1 October 2022 74,834
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2022 6,036 583 6,619
Additions - 7,060 7,060
As at 30 September 2023 6,036 7,643 13,679
Depreciation
As at 1 October 2022 5,393 583 5,976
Provided during the period 161 1,412 1,573
As at 30 September 2023 5,554 1,995 7,549
Net Book Value
As at 30 September 2023 482 5,648 6,130
As at 1 October 2022 643 - 643
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,133,182 569,547
Other taxes and social security 1,016 -
Net wages 69,664 65,777
Directors' loan accounts 998 998
1,204,860 636,322
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 40,468 39,006
Bank loans and overdrafts 3,969 -
Corporation tax 95,005 (19,748 )
Other taxes and social security - 2,632
VAT 206,744 140,241
Other creditors 4,968 4,968
Pension (Current liabilities - creditors < 1 year) 53,676 50,942
Commercial card 674 2,367
405,504 220,408
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 84,445
Other creditors 70,300 -
70,300 84,445
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 5