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Registered number: 2773183
Crystal Productions Limited
Financial Statements
For The Year Ended 31 December 2023
APR Accountancy Services
Shan House
80-86 North Street
Keighley
West Yorkshire
BD21 3AF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 2773183
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 49,624 47,820
49,624 47,820
CURRENT ASSETS
Cash at bank and in hand 120,607 164,203
120,607 164,203
Creditors: Amounts Falling Due Within One Year 5 (1,951 ) (2,823 )
NET CURRENT ASSETS (LIABILITIES) 118,656 161,380
TOTAL ASSETS LESS CURRENT LIABILITIES 168,280 209,200
NET ASSETS 168,280 209,200
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 168,278 209,198
SHAREHOLDERS' FUNDS 168,280 209,200
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms Philippa George
Director
18/09/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Crystal Productions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 2773183 . The registered office is C/o APR Accountancy Services, Shan House, 80-86 North Street, Keighley, BD21 3AF.
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 derived from property rental income.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 10% RB
Plant & Machinery 15% RB
Motor Vehicles 25% RB
Fixtures & Fittings 15% RB
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: 1 (2022: 1)
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 January 2023 71,295 7,464 1,500 14,279 94,538
Additions - - - 2,916 2,916
As at 31 December 2023 71,295 7,464 1,500 17,195 97,454
Depreciation
As at 1 January 2023 26,453 5,842 1,498 12,925 46,718
Provided during the period 227 243 1 641 1,112
As at 31 December 2023 26,680 6,085 1,499 13,566 47,830
Net Book Value
As at 31 December 2023 44,615 1,379 1 3,629 49,624
As at 1 January 2023 44,842 1,622 2 1,354 47,820
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 299 1,752
Accruals and deferred income 396 384
Director's loan account 1,256 687
1,951 2,823
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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