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Company Registration No. 06999867 (England and Wales)
Cristina Limited Unaudited accounts for the year ended 31 August 2024
Cristina Limited Unaudited accounts Contents
Page
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Cristina Limited Company Information for the year ended 31 August 2024
Director
Beibei Yu
Company Number
06999867 (England and Wales)
Registered Office
159 Commercial Road LONDON E1 2DA United Kingdom
Accountants
Anthony Daniel Associates Ltd 10 Julian Place London E14 3AT
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Cristina Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
10,709 
14,507 
Current assets
Inventories
834,164 
721,664 
Debtors
38,211 
37,817 
Cash at bank and in hand
150,527 
105,254 
1,022,902 
864,735 
Creditors: amounts falling due within one year
(769,865)
(603,608)
Net current assets
253,037 
261,127 
Total assets less current liabilities
263,746 
275,634 
Creditors: amounts falling due after more than one year
(8,967)
(19,000)
Net assets
254,779 
256,634 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
254,778 
256,633 
Shareholders' funds
254,779 
256,634 
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 June 2025 and were signed on its behalf by
Beibei Yu Director Company Registration No. 06999867
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Cristina Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Cristina Limited is a private company, limited by shares, registered in England and Wales, registration number 06999867. The registered office is 159 Commercial Road, LONDON, E1 2DA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% on straight line
Computer equipment
25% on straight line
Stocks
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
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Cristina Limited Notes to the Accounts for the year ended 31 August 2024
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2023
10,110 
9,873 
12,866 
32,849 
Additions
- 
- 
582 
582 
At 31 August 2024
10,110 
9,873 
13,448 
33,431 
Depreciation
At 1 September 2023
4,128 
7,093 
7,121 
18,342 
Charge for the year
1,011 
1,390 
1,979 
4,380 
At 31 August 2024
5,139 
8,483 
9,100 
22,722 
Net book value
At 31 August 2024
4,971 
1,390 
4,348 
10,709 
At 31 August 2023
5,982 
2,780 
5,745 
14,507 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,368 
7,303 
Accrued income and prepayments
16,552 
16,223 
Other debtors
14,291 
14,291 
38,211 
37,817 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
Trade creditors
198,495 
35,364 
Taxes and social security
310,442 
217,571 
Other creditors
70,751 
126,240 
Loans from directors
178,527 
212,783 
Accruals
1,650 
1,650 
769,865 
603,608 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
8,967 
19,000 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
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Cristina Limited Notes to the Accounts for the year ended 31 August 2024
9
Controlling party
The ultimate controlling party is Mrs. Beibei Yu, who is the sole director and holds one hundred percent of the company shares.
10
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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