Company No: 15331342 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2025
		£
Fixed assets
Investment property	3	884,749
Investments	4	100
		884,849
Creditors: amounts falling due within one year	5	( 19,807)
Net current liabilities		(19,807)
Total assets less current liabilities		865,042
Accruals and deferred income		( 1,500)
Net assets		863,542
Capital and reserves
Called-up share capital	6	100
Profit and loss account		863,442
Total shareholders' funds		863,542

For the financial period ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of Crystal Care Holdings Limited (registered number: 15331342) were approved and authorised for issue by the Board of Directors on 02 September 2025. They were signed on its behalf by:

P N Stevens Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Crystal Care Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Goodwood House, Blackbrook Park Avenue, Taunton, TA1 2PX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover comprises rental and dividend income generate from investments in the period.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax
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 financial statements. 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 tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax liabilities are presented within provisions for liabilities on the balance sheet.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

2. Employees

	Period from 06.12.2023 to 31.03.2025
	Number
Monthly average number of persons employed by the Company during the period, including directors	2

3. Investment property

	Investment property
	£
Valuation
As at 06 December 2023	0
Additions	884,749
As at 31 March 2025	884,749

The directors believe that cost is a reasonable estimation to market value.

4. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 06 December 2023	0		0
Additions	100		100
At 31 March 2025	100		100
Carrying value at 31 March 2025	100		100

5. Creditors: amounts falling due within one year

	31.03.2025
	£
Taxation and social security	3,153
Other creditors	16,654
	19,807

Included within Other creditors are loans to directors.

6. Called-up share capital

	31.03.2025
	£
Allotted, called-up and fully-paid
50 A ordinary shares of £ 1.00 each	50
50 B ordinary shares of £ 1.00 each	50
	100

7. Related party transactions

Transactions with entities in which the entity itself has a participating interest

	31.03.2025
	£
Loan with Crystal Care and Support Limited	6,654

The company has been provided with an interest-free loan (which is repayable on demand) to Crystal Care and Support Limited. At the balance sheet date, the amount due by Crystal Care Holdings Limited was £6,654 to Crystal Care and Support Limited