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Registered Number: 12264612


 

 

 

CRYSTAL AIR CONDITIONING LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors LEES Roger Clifford
Jaqualine Clifford
Registered Number 12264612
Registered Office 23 Hamilton Quay
Eastbourne
BN23 5PX
Accountants M & A ACCOUNTANCY SERVICES S.L
Calle Los Huertos 97, LN5
Nerja
Malaga
Spain
29780
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 March 2024.
Principal activities
Principal activity of the company during the financial year was of Air Conditioning Specialists
Directors
The directors who served the company throughout the year were as follows:
LEES Roger Clifford
Jaqualine Clifford
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
LEES Roger Clifford
Director

Date approved: 30 November 2024
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
M & A ACCOUNTANCY SERVICES S.L
31 March 2024



....................................................

M & A ACCOUNTANCY SERVICES S.L

Calle Los Huertos 97, LN5
Nerja
Malaga
Spain
29780
30 November 2024
3
 
 
Notes
 
2024
£
  2023
£
Turnover 45,654    80,122 
Gross profit 45,654    80,122 
Administrative expenses (1,669)   (1,421)
Operating profit 43,985    78,701 
Profit/(Loss) on ordinary activities before taxation 43,985    78,701 
Tax on profit on ordinary activities (8,357)   (14,932)
Profit/(Loss) for the financial year 35,628    63,769 
 
4
 
 
Notes
 
2024
£
  2023
£
Current assets      
Debtors 3 20,000   
Cash at bank and in hand 206,057    198,232 
226,057    198,232 
Creditors: amount falling due within one year 4 (9,195)   (15,885)
Net current assets 216,862    182,347 
 
Total assets less current liabilities 216,862    182,347 
Net assets 216,862    182,347 
 

Capital and reserves
     
Called up share capital   100 
Profit and loss account 216,862    182,247 
Shareholders' funds 216,862    182,347 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 30 November 2024 and were signed on its behalf by:


-------------------------------
LEES Roger Clifford
Director
5
  Retained Earnings   Total
£ £
At 01 April 2022 120,478  120,578 
Profit for the year 63,769  63,769 
Total comprehensive income for the year 63,769  63,769 
Dividends (2,000) (2,000)
Total investments by and distributions to owners (2,000) (2,000)
At 31 March 2023 182,247  182,347 
At 01 April 2023 185,234  185,234 
Profit for the year 35,628  35,628 
Total comprehensive income for the year 35,628  35,628 
Dividends (4,000) (4,000)
Total investments by and distributions to owners (4,000) (4,000)
At 31 March 2024 216,862  216,862 
6
General Information
Crystal Air Conditioning Limited is a private company, limited by shares, registered in , registration number 12264612, registration address 23 Hamilton Quay, Eastbourne, BN23 5PX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 20,000   
20,000   

4.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 8,378    14,953 
Accrued Expenses 420    720 
Other Creditors (1)   212 
Directors' Current Accounts 398   
9,195    15,885 

7