Company Registration No. 06999867 (England and Wales)
Cristina Limited
Unaudited accounts
for the year ended 31 August 2024
Cristina Limited
Unaudited accounts
Contents
Cristina Limited
Company Information
for the year ended 31 August 2024
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
Cristina Limited
Statement of financial position
as at 31 August 2024
Tangible assets
10,709
14,507
Inventories
834,164
721,664
Cash at bank and in hand
150,527
105,254
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
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
Cristina Limited
Notes to the Accounts
for the year ended 31 August 2024
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 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 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.
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
At 31 August 2024
10,110
9,873
13,448
33,431
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
At 31 August 2024
4,971
1,390
4,348
10,709
At 31 August 2023
5,982
2,780
5,745
14,507
Amounts falling due within one year
Accrued income and prepayments
16,552
16,223
Other debtors
14,291
14,291
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
7
Creditors: amounts falling due after more than one year
2024
2023
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
Cristina Limited
Notes to the Accounts
for the year ended 31 August 2024
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).