Acorah Software Products - Accounts Production 15.0.500 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 05970370 Mr S Arnold Mr S Arnold iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05970370 2022-10-31 05970370 2023-10-31 05970370 2022-11-01 2023-10-31 05970370 frs-core:CurrentFinancialInstruments 2023-10-31 05970370 frs-core:Non-currentFinancialInstruments 2023-10-31 05970370 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 05970370 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-01 2023-10-31 05970370 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 05970370 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 05970370 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 05970370 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-31 05970370 frs-core:PlantMachinery 2023-10-31 05970370 frs-core:PlantMachinery 2022-11-01 2023-10-31 05970370 frs-core:PlantMachinery 2022-10-31 05970370 frs-core:ShareCapital 2023-10-31 05970370 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 05970370 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 05970370 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 05970370 frs-bus:SmallEntities 2022-11-01 2023-10-31 05970370 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 05970370 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 05970370 frs-bus:OrdinaryShareClass1 2022-11-01 2023-10-31 05970370 frs-bus:OrdinaryShareClass1 2023-10-31 05970370 frs-core:DeferredTaxation 2022-10-31 05970370 frs-core:DeferredTaxation 2023-10-31 05970370 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-31 05970370 frs-bus:Director1 2022-11-01 2023-10-31 05970370 frs-bus:CompanySecretary1 2022-11-01 2023-10-31 05970370 frs-core:CurrentFinancialInstruments 1 2023-10-31 05970370 frs-core:Non-currentFinancialInstruments 1 2023-10-31 05970370 frs-core:Non-currentFinancialInstruments 2 2023-10-31 05970370 frs-core:Non-currentFinancialInstruments 3 2023-10-31 05970370 frs-core:Non-currentFinancialInstruments 4 2023-10-31 05970370 frs-core:Non-currentFinancialInstruments 5 2023-10-31 05970370 frs-countries:EnglandWales 2022-11-01 2023-10-31 05970370 2021-10-31 05970370 2022-10-31 05970370 2021-11-01 2022-10-31 05970370 frs-core:CurrentFinancialInstruments 2022-10-31 05970370 frs-core:Non-currentFinancialInstruments 2022-10-31 05970370 frs-core:ShareCapital 2022-10-31 05970370 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 05970370 frs-bus:OrdinaryShareClass1 2021-11-01 2022-10-31 05970370 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 05970370 frs-core:CurrentFinancialInstruments 1 2022-10-31 05970370 frs-core:Non-currentFinancialInstruments 1 2022-10-31 05970370 frs-core:Non-currentFinancialInstruments 2 2022-10-31 05970370 frs-core:Non-currentFinancialInstruments 3 2022-10-31 05970370 frs-core:Non-currentFinancialInstruments 4 2022-10-31 05970370 frs-core:Non-currentFinancialInstruments 5 2022-10-31
Registered number: 05970370
Crystal Engineers Limited
Financial Statements
For The Year Ended 31 October 2023
BBK Partnership
Chartered Accountants & Statutory Auditors
1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 05970370
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,724,481 1,671,814
1,724,481 1,671,814
CURRENT ASSETS
Cash at bank and in hand 8,343 5,182
8,343 5,182
Creditors: Amounts Falling Due Within One Year 5 (185,753 ) (131,686 )
NET CURRENT ASSETS (LIABILITIES) (177,410 ) (126,504 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,547,071 1,545,310
Creditors: Amounts Falling Due After More Than One Year 6 (1,025,601 ) (1,025,601 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (79,206 ) (79,206 )
NET ASSETS 442,264 440,503
CAPITAL AND RESERVES
Called up share capital 8 2 2
Fair Value Reserve 337,667 337,667
Income Statement 104,595 102,834
SHAREHOLDERS' FUNDS 442,264 440,503
Page 1
Page 2
For the year ending 31 October 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 Income Statement.
On behalf of the board
Mr S Arnold
Director
27/07/2024
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 Engineers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05970370 . The registered office is 1 Beauchamp Court, Victors Way, Barnet, Hertfordshire, EN5 5TZ.
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. 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:
Freehold property - Nil rate
Short Leasehold - Nil rate
Long leasehold - Nil rate
2.4. 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 statement of financial position date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from nthose 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold property Short Leasehold Long leasehold Total
£ £ £ £
Cost
As at 1 November 2022 831,814 290,000 550,000 1,671,814
Additions 17,421 14,152 21,094 52,667
As at 31 October 2023 849,235 304,152 571,094 1,724,481
Net Book Value
As at 31 October 2023 849,235 304,152 571,094 1,724,481
As at 1 November 2022 831,814 290,000 550,000 1,671,814
Cost or valuation as at 31 October 2023 represented by:
Land & Property
Freehold property Short Leasehold Long leasehold Total
£ £ £ £
At cost 833,344 163,256 311,009 1,307,609
At valuation 15,891 140,896 260,085 416,872
849,235 304,152 571,094 1,724,481
Freehold Properties were valued on Current Market Value basis on 1 November 2017 by Director of the company. 
If the following tangible fixed assets had been accounted for under historical cost accounting rules, the amounts would be:
Land & Property
Freehold property Short Leasehold Long leasehold Total
£ £ £ £
Cost 124,109 149,104 289,915 563,128
Page 4
Page 5
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 413 4,544
Directors Current Account - Arnold 119,083 87,251
Directors Current Account - Warren 63,857 36,094
Accrued expenses 2,400 3,797
185,753 131,686
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Dover Wave Lending Mortgage 98,500 98,500
Wanstead A&L Mortgage 123,651 123,651
Reading Mortgage Works 120,540 120,540
Walthamstow Mortgage works 207,476 207,476
124 Slough Lane Mortgage 321,980 321,980
99 Buckingham Mortgage 153,454 153,454
1,025,601 1,025,601
7. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 November 2022 79,206 79,206
Balance at 31 October 2023 79,206 79,206
8. Share Capital
2023 2022
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.00 each 2 2
Page 5