IRIS Accounts Production v24.3.2.46 00869419 Board of Directors 1.1.24 31.12.24 31.12.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh008694192023-12-31008694192024-12-31008694192024-01-012024-12-31008694192022-12-31008694192023-01-012023-12-31008694192023-12-3100869419ns15:EnglandWales2024-01-012024-12-3100869419ns14:PoundSterling2024-01-012024-12-3100869419ns10:Director12024-01-012024-12-3100869419ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3100869419ns10:SmallEntities2024-01-012024-12-3100869419ns10:AuditExemptWithAccountantsReport2024-01-012024-12-3100869419ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3100869419ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3100869419ns10:FullAccounts2024-01-012024-12-3100869419ns10:Director22024-01-012024-12-3100869419ns10:Director32024-01-012024-12-3100869419ns10:CompanySecretary12024-01-012024-12-3100869419ns10:RegisteredOffice2024-01-012024-12-3100869419ns5:CurrentFinancialInstruments2024-12-3100869419ns5:CurrentFinancialInstruments2023-12-3100869419ns5:Non-currentFinancialInstruments2024-12-3100869419ns5:Non-currentFinancialInstruments2023-12-3100869419ns5:ShareCapital2024-12-3100869419ns5:ShareCapital2023-12-3100869419ns5:RevaluationReserve2024-12-3100869419ns5:RevaluationReserve2023-12-3100869419ns5:RetainedEarningsAccumulatedLosses2024-12-3100869419ns5:RetainedEarningsAccumulatedLosses2023-12-3100869419ns5:LongLeaseholdAssetsns5:LandBuildings2024-01-012024-12-3100869419ns5:PlantMachinery2024-01-012024-12-3100869419ns5:MotorVehicles2024-01-012024-12-3100869419ns5:LandBuildings2023-12-3100869419ns5:LongLeaseholdAssetsns5:LandBuildings2023-12-3100869419ns5:PlantMachinery2023-12-3100869419ns5:MotorVehicles2023-12-3100869419ns5:LandBuildings2024-01-012024-12-3100869419ns5:LandBuildings2024-12-3100869419ns5:LongLeaseholdAssetsns5:LandBuildings2024-12-3100869419ns5:PlantMachinery2024-12-3100869419ns5:MotorVehicles2024-12-3100869419ns5:LandBuildings2023-12-3100869419ns5:LongLeaseholdAssetsns5:LandBuildings2023-12-3100869419ns5:PlantMachinery2023-12-3100869419ns5:MotorVehicles2023-12-3100869419ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3100869419ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3100869419ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2024-12-3100869419ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2023-12-3100869419ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-12-3100869419ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-12-3100869419ns5:Secured2024-12-3100869419ns5:Secured2023-12-3100869419ns5:RevaluationReserve2023-12-31
REGISTERED NUMBER: 00869419 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Crestala Fencing & Construction Co.
Limited

Crestala Fencing & Construction Co.
Limited (Registered number: 00869419)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Crestala Fencing & Construction Co.
Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: Mrs E B M Roberts
T I K Roberts
Mrs C Roberts





SECRETARY: Mrs E B M Roberts





REGISTERED OFFICE: South Farm
Langton Green
Tunbridge Wells
Kent
TN3 9JN





REGISTERED NUMBER: 00869419 (England and Wales)





ACCOUNTANTS: Deeks Evans Audit Services Limited
Chartered Accountants
First Floor, West Barn
North Frith Farm, Ashes Lane
Hadlow
Tonbridge
Kent
TN11 9QU

Crestala Fencing & Construction Co.
Limited (Registered number: 00869419)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 269,118 264,351

CURRENT ASSETS
Stocks 221,666 218,235
Debtors 5 82,626 41,564
Cash at bank and in hand 189,554 220,166
493,846 479,965
CREDITORS
Amounts falling due within one year 6 144,304 101,203
NET CURRENT ASSETS 349,542 378,762
TOTAL ASSETS LESS CURRENT
LIABILITIES

618,660

643,113

CREDITORS
Amounts falling due after more than one
year

7

(21,265

)

(18,226

)

PROVISIONS FOR LIABILITIES (8,160 ) (6,026 )
NET ASSETS 589,235 618,861

CAPITAL & RESERVES
Called up share capital 10,000 10,000
Revaluation reserve 9 179,942 179,942
Retained earnings 399,293 428,919
SHAREHOLDERS' FUNDS 589,235 618,861

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Crestala Fencing & Construction Co.
Limited (Registered number: 00869419)

Balance Sheet - continued
31 December 2024


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 April 2025 and were signed on its behalf by:





T I K Roberts - Director


Crestala Fencing & Construction Co.
Limited (Registered number: 00869419)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Crestala Fencing & Construction Co. Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover represents the invoiced amount of goods sold and services rendered, net of value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Buildings - 2% on cost
Equipment - 25% on cost
Motor vehicles - 20% on cost

No depreciation is provided on the freehold property which consists almost entirely of land and the net realisable value is considered to be not less than the balance sheet value.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Crestala Fencing & Construction Co.
Limited (Registered number: 00869419)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 11 ) .

4. TANGIBLE FIXED ASSETS
Freehold Motor
property Buildings Equipment vehicles Totals
£    £    £    £    £   
COST OR VALUATION
At 1 January 2024 207,500 94,451 179,714 71,301 552,966
Additions - - 35,258 - 35,258
Disposals - - (2,483 ) - (2,483 )
At 31 December 2024 207,500 94,451 212,489 71,301 585,741
DEPRECIATION
At 1 January 2024 - 61,703 163,792 63,120 288,615
Charge for year - 3,778 17,951 8,099 29,828
Eliminated on disposal - - (1,820 ) - (1,820 )
At 31 December 2024 - 65,481 179,923 71,219 316,623
NET BOOK VALUE
At 31 December 2024 207,500 28,970 32,566 82 269,118
At 31 December 2023 207,500 32,748 15,922 8,181 264,351

Cost or valuation at 31 December 2024 is represented by:

Freehold Motor
property Buildings Equipment vehicles Totals
£    £    £    £    £   
Valuation in 2000 54,942 - - - 54,942
Valuation in 2018 125,000 - - - 125,000
Cost 27,558 94,451 212,489 71,301 405,799
207,500 94,451 212,489 71,301 585,741

If the freehold property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 23,808 23,808

The freehold property was valued on an open market basis on 5 July 2018 by Bracketts Chartered Surveyors .

In the opinion of the directors, the market value of the property has not changed materially since then.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 75,056 33,857
Other debtors - 384
Prepayments & accrued income 7,570 7,323
82,626 41,564

Crestala Fencing & Construction Co.
Limited (Registered number: 00869419)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans & overdrafts 10,064 10,064
Hire purchase contracts 7,330 -
Trade creditors 46,822 20,745
Corporation tax 1,406 1,929
Social security & other taxes 32,694 23,965
Other creditors 979 -
Directors' current accounts 39,750 39,750
Accrued expenses 5,259 4,750
144,304 101,203

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 8,162 10,319
Bank loans - 2-5 years - 7,907
Hire purchase contracts 13,103 -
21,265 18,226

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 18,226 28,290

bank has a legal charge over part of the freehold property know as South Farm, Langton Green, Tunbridge Well, TNT 9JN.

9. RESERVES
Revaluation
reserve
£   
At 1 January 2024
and 31 December 2024 179,942

10. ULTIMATE CONTROLLING PARTY

The controlling party is the directors.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Crestala Fencing & Construction Co.
Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Crestala Fencing & Construction Co. Limited for the year ended 31 December 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Crestala Fencing & Construction Co. Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Crestala Fencing & Construction Co. Limited and state those matters that we have agreed to state to the Board of Directors of Crestala Fencing & Construction Co. Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Crestala Fencing & Construction Co. Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Crestala Fencing & Construction Co. Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Crestala Fencing & Construction Co. Limited. You consider that Crestala Fencing & Construction Co. Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Crestala Fencing & Construction Co. Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Deeks Evans Audit Services Limited
Chartered Accountants
First Floor, West Barn
North Frith Farm, Ashes Lane
Hadlow
Tonbridge
Kent
TN11 9QU


9 April 2025