2023-09-012024-08-312024-08-31false05911490KRISTIAN LIMITED2025-04-2441100falseiso4217:GBPxbrli:pure059114902023-09-01059114902024-08-31059114902023-09-012024-08-31059114902022-09-01059114902023-08-31059114902022-09-012023-08-3105911490bus:SmallEntities2023-09-012024-08-3105911490bus:AuditExempt-NoAccountantsReport2023-09-012024-08-3105911490bus:FullAccounts2023-09-012024-08-3105911490bus:PrivateLimitedCompanyLtd2023-09-012024-08-3105911490core:WithinOneYear2024-08-3105911490core:AfterOneYear2024-08-3105911490core:WithinOneYear2023-08-3105911490core:AfterOneYear2023-08-3105911490core:ShareCapital2024-08-3105911490core:SharePremium2024-08-3105911490core:RevaluationReserve2024-08-3105911490core:OtherReservesSubtotal2024-08-3105911490core:RetainedEarningsAccumulatedLosses2024-08-3105911490core:ShareCapital2023-08-3105911490core:SharePremium2023-08-3105911490core:RevaluationReserve2023-08-3105911490core:OtherReservesSubtotal2023-08-3105911490core:RetainedEarningsAccumulatedLosses2023-08-3105911490core:LandBuildings2024-08-3105911490core:PlantMachinery2024-08-3105911490core:Vehicles2024-08-3105911490core:FurnitureFittings2024-08-3105911490core:OfficeEquipment2024-08-3105911490core:NetGoodwill2024-08-3105911490core:IntangibleAssetsOtherThanGoodwill2024-08-3105911490core:ListedExchangeTraded2024-08-3105911490core:UnlistedNon-exchangeTraded2024-08-3105911490core:LandBuildings2023-08-3105911490core:PlantMachinery2023-08-3105911490core:Vehicles2023-08-3105911490core:FurnitureFittings2023-08-3105911490core:OfficeEquipment2023-08-3105911490core:NetGoodwill2023-08-3105911490core:IntangibleAssetsOtherThanGoodwill2023-08-3105911490core:ListedExchangeTraded2023-08-3105911490core:UnlistedNon-exchangeTraded2023-08-3105911490core:LandBuildings2023-09-012024-08-3105911490core:PlantMachinery2023-09-012024-08-3105911490core:Vehicles2023-09-012024-08-3105911490core:FurnitureFittings2023-09-012024-08-3105911490core:OfficeEquipment2023-09-012024-08-3105911490core:NetGoodwill2023-09-012024-08-3105911490core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3105911490core:ListedExchangeTraded2023-09-012024-08-3105911490core:UnlistedNon-exchangeTraded2023-09-012024-08-3105911490core:MoreThanFiveYears2023-09-012024-08-3105911490core:Non-currentFinancialInstruments2024-08-3105911490core:Non-currentFinancialInstruments2023-08-3105911490dpl:CostSales2023-09-012024-08-3105911490dpl:DistributionCosts2023-09-012024-08-3105911490core:LandBuildings2023-09-012024-08-3105911490core:PlantMachinery2023-09-012024-08-3105911490core:Vehicles2023-09-012024-08-3105911490core:FurnitureFittings2023-09-012024-08-3105911490core:OfficeEquipment2023-09-012024-08-3105911490dpl:AdministrativeExpenses2023-09-012024-08-3105911490core:NetGoodwill2023-09-012024-08-3105911490core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3105911490dpl:GroupUndertakings2023-09-012024-08-3105911490dpl:ParticipatingInterests2023-09-012024-08-3105911490dpl:GroupUndertakingscore:ListedExchangeTraded2023-09-012024-08-3105911490core:ListedExchangeTraded2023-09-012024-08-3105911490dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-09-012024-08-3105911490core:UnlistedNon-exchangeTraded2023-09-012024-08-3105911490dpl:CostSales2022-09-012023-08-3105911490dpl:DistributionCosts2022-09-012023-08-3105911490core:LandBuildings2022-09-012023-08-3105911490core:PlantMachinery2022-09-012023-08-3105911490core:Vehicles2022-09-012023-08-3105911490core:FurnitureFittings2022-09-012023-08-3105911490core:OfficeEquipment2022-09-012023-08-3105911490dpl:AdministrativeExpenses2022-09-012023-08-3105911490core:NetGoodwill2022-09-012023-08-3105911490core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3105911490dpl:GroupUndertakings2022-09-012023-08-3105911490dpl:ParticipatingInterests2022-09-012023-08-3105911490dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3105911490core:ListedExchangeTraded2022-09-012023-08-3105911490dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3105911490core:UnlistedNon-exchangeTraded2022-09-012023-08-3105911490core:NetGoodwill2024-08-3105911490core:IntangibleAssetsOtherThanGoodwill2024-08-3105911490core:LandBuildings2024-08-3105911490core:PlantMachinery2024-08-3105911490core:Vehicles2024-08-3105911490core:FurnitureFittings2024-08-3105911490core:OfficeEquipment2024-08-3105911490core:AfterOneYear2024-08-3105911490core:WithinOneYear2024-08-3105911490core:ListedExchangeTraded2024-08-3105911490core:UnlistedNon-exchangeTraded2024-08-3105911490core:ShareCapital2024-08-3105911490core:SharePremium2024-08-3105911490core:RevaluationReserve2024-08-3105911490core:OtherReservesSubtotal2024-08-3105911490core:RetainedEarningsAccumulatedLosses2024-08-3105911490core:NetGoodwill2023-08-3105911490core:IntangibleAssetsOtherThanGoodwill2023-08-3105911490core:LandBuildings2023-08-3105911490core:PlantMachinery2023-08-3105911490core:Vehicles2023-08-3105911490core:FurnitureFittings2023-08-3105911490core:OfficeEquipment2023-08-3105911490core:AfterOneYear2023-08-3105911490core:WithinOneYear2023-08-3105911490core:ListedExchangeTraded2023-08-3105911490core:UnlistedNon-exchangeTraded2023-08-3105911490core:ShareCapital2023-08-3105911490core:SharePremium2023-08-3105911490core:RevaluationReserve2023-08-3105911490core:OtherReservesSubtotal2023-08-3105911490core:RetainedEarningsAccumulatedLosses2023-08-3105911490core:NetGoodwill2022-09-0105911490core:IntangibleAssetsOtherThanGoodwill2022-09-0105911490core:LandBuildings2022-09-0105911490core:PlantMachinery2022-09-0105911490core:Vehicles2022-09-0105911490core:FurnitureFittings2022-09-0105911490core:OfficeEquipment2022-09-0105911490core:AfterOneYear2022-09-0105911490core:WithinOneYear2022-09-0105911490core:ListedExchangeTraded2022-09-0105911490core:UnlistedNon-exchangeTraded2022-09-0105911490core:ShareCapital2022-09-0105911490core:SharePremium2022-09-0105911490core:RevaluationReserve2022-09-0105911490core:OtherReservesSubtotal2022-09-0105911490core:RetainedEarningsAccumulatedLosses2022-09-0105911490core:AfterOneYear2023-09-012024-08-3105911490core:WithinOneYear2023-09-012024-08-3105911490core:Non-currentFinancialInstrumentscore:CostValuation2023-09-012024-08-3105911490core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-012024-08-3105911490core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-012024-08-3105911490core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-012024-08-3105911490core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-012024-08-3105911490core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-012024-08-3105911490core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-012024-08-3105911490core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-012024-08-3105911490core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-012024-08-3105911490core:Non-currentFinancialInstrumentscore:CostValuation2024-08-3105911490core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-08-3105911490core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-08-3105911490core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-08-3105911490core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-08-3105911490core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-08-3105911490core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-08-3105911490core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-08-3105911490core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-08-3105911490core:Non-currentFinancialInstrumentscore:CostValuation2023-08-3105911490core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-3105911490core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-3105911490core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-3105911490core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-3105911490core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-3105911490core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-3105911490core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-3105911490core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-3105911490bus:Director12023-09-012024-08-3105911490core:FurnitureFittingsToolsEquipment2023-08-3105911490core:FurnitureFittingsToolsEquipment2024-08-31

KRISTIAN LIMITED

Registered Number
05911490
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

KRISTIAN LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

MOSSOP, Paul Kristian

Registered Address

Jacksons Timber Ltd, Howgill
Street, Whitehaven
Cumbria
CA28 7QW

Registered Number

05911490 (England and Wales)
KRISTIAN LIMITED
Statement of Financial Position
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property4474,579474,579
474,579474,579
Current assets
Debtors574558
Cash at bank and on hand20,9214,441
21,4954,999
Creditors amounts falling due within one year5(37,539)(41,441)
Net current assets (liabilities)(16,044)(36,442)
Total assets less current liabilities458,535438,137
Net assets458,535438,137
Capital and reserves
Called up share capital100100
Profit and loss account458,435438,037
Shareholders' funds458,535438,137
The financial statements were approved and authorised for issue by the Director on 24 April 2025, and are signed on its behalf by:
MOSSOP, Paul Kristian
Director
Registered Company No. 05911490
KRISTIAN LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:
Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 September 231,5841,584
At 31 August 241,5841,584
Depreciation and impairment
At 01 September 231,5841,584
At 31 August 241,5841,584
Net book value
At 31 August 24--
At 31 August 23--
4.Investment property

£
Fair value at 01 September 23474,579
At 31 August 24474,579
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables11,74810
Taxation and social security4,7855,901
Other creditors18,39633,483
Accrued liabilities and deferred income2,6102,047
Total37,53941,441