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CRYSTAL CLEAR AESTHETICS LTD

Registered Number
SC636585
(Scotland)

Unaudited Financial Statements for the Year ended
31 July 2023

CRYSTAL CLEAR AESTHETICS LTD
Company Information
for the year from 1 August 2022 to 31 July 2023

Director

SASAN, Christhel April

Registered Address

1279 Dumbarton Road
Glasgow
G14 9UY

Registered Number

SC636585 (Scotland)
CRYSTAL CLEAR AESTHETICS LTD
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets317,80722,551
17,80722,551
Current assets
Debtors2,57016,634
Cash at bank and on hand1,1302,956
3,70019,590
Creditors amounts falling due within one year5(12,915)(2,825)
Net current assets (liabilities)(9,215)16,765
Total assets less current liabilities8,59239,316
Creditors amounts falling due after one year-(27,000)
Net assets8,59212,316
Capital and reserves
Called up share capital11
Profit and loss account8,59112,315
Shareholders' funds8,59212,316
The financial statements were approved and authorised for issue by the Director on 5 February 2025, and are signed on its behalf by:
SASAN, Christhel April
Director
Registered Company No. SC636585
CRYSTAL CLEAR AESTHETICS LTD
Notes to the Financial Statements
for the year ended 31 July 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Office Equipment25
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year10
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 August 2217421,1411,81223,127
Additions-1,100-1,100
At 31 July 2317422,2411,81224,227
Depreciation and impairment
At 01 August 22--576576
Charge for year435,4923095,844
At 31 July 23435,4928856,420
Net book value
At 31 July 2313116,74992717,807
At 31 July 2217421,1411,23622,551
4.Stocks
5.Creditors: amounts due within one year

2023

2022

££
Bank borrowings and overdrafts9,552-
Taxation and social security3,3632,825
Total12,9152,825