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REGISTERED NUMBER: SC791517 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

5 DECEMBER 2023 TO 31 DECEMBER 2024

FOR

CRUST (ABERDEEN) LIMITED

CRUST (ABERDEEN) LIMITED (REGISTERED NUMBER: SC791517)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 5 December 2023 to 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 6

CRUST (ABERDEEN) LIMITED

COMPANY INFORMATION
for the Period 5 December 2023 to 31 December 2024







DIRECTORS: D Crocker
Ms N Elkahout





REGISTERED OFFICE: 6 Hillfarm
Contlaw Road
Milltimber
Aberdeenshire
AB13 0ET





REGISTERED NUMBER: SC791517 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX

CRUST (ABERDEEN) LIMITED (REGISTERED NUMBER: SC791517)

BALANCE SHEET
31 December 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 24,243

CURRENT ASSETS
Debtors 5 10,184
Cash at bank 18,381
28,565
CREDITORS
Amounts falling due within one year 6 48,275
NET CURRENT LIABILITIES (19,710 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,533

PROVISIONS FOR LIABILITIES 7 4,325
NET ASSETS 208

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings 108
208

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

The members have not required the company to obtain an audit of its financial statements for the period 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2025 and were signed on its behalf by:





Ms N Elkahout - Director


CRUST (ABERDEEN) LIMITED (REGISTERED NUMBER: SC791517)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 5 December 2023 to 31 December 2024

1. STATUTORY INFORMATION

Crust (Aberdeen) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets
Basic financial assets which include trade & other debtors, cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers significant risk and reward of ownership to another entity.

Basic financial liabilities
Basic financial liabilities which include trade and other creditors are recognised at transaction price including transaction cost.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

CRUST (ABERDEEN) LIMITED (REGISTERED NUMBER: SC791517)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 5 December 2023 to 31 December 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 10 .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings Totals
£    £    £    £   
COST
Additions 9,890 16,055 1,608 27,553
At 31 December 2024 9,890 16,055 1,608 27,553
DEPRECIATION
Charge for period 707 2,427 176 3,310
At 31 December 2024 707 2,427 176 3,310
NET BOOK VALUE
At 31 December 2024 9,183 13,628 1,432 24,243

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 2,420
Other debtors 567
VAT 4,833
Prepayments and accrued income 2,364
10,184

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 255
Social security and other taxes (701 )
Directors' current accounts 47,474
Accruals and deferred income 1,247
48,275

7. PROVISIONS FOR LIABILITIES
£   
Deferred tax 4,325

Deferred
tax
£   
Movement in year 4,325
Balance at 31 December 2024 4,325

CRUST (ABERDEEN) LIMITED (REGISTERED NUMBER: SC791517)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 5 December 2023 to 31 December 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 December 2024:

£   
D Crocker
Balance outstanding at start of period -
Amounts advanced 550
Amounts repaid (24,928 )
Amounts written off -
Amounts waived -
Balance outstanding at end of period (24,378 )

Ms N Elkahout
Balance outstanding at start of period -
Amounts advanced 550
Amounts repaid (23,646 )
Amounts written off -
Amounts waived -
Balance outstanding at end of period (23,096 )

The above loans are interest free and have no set repayment terms.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
CRUST (ABERDEEN) 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 Crust (Aberdeen) Limited for the period ended 31 December 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Crust (Aberdeen) 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 Crust (Aberdeen) Limited and state those matters that we have agreed to state to the Board of Directors of Crust (Aberdeen) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Crust (Aberdeen) 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 Crust (Aberdeen) Limited. You consider that Crust (Aberdeen) Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Crust (Aberdeen) 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.






Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX


25 June 2025