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Registered Number: 14379815


 

 

 

CHRYSOBERYL INVESTMENTS AND HOLDINGS LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024

CHRYSOBERYL INVESTMENTS AND HOLDINGS LTD
Contents Page
For the year ended 30 September 2024
Director SINGH Jaspreet
Registered Number 14379815
Registered Office 98 LABURNUM AVENUE
HORNCHURCH ESSEX
RM12 4HA
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 30 September 2024.
Principal activities
Principal activity of the company during the financial year was of dental services.
Director
The director who served the company throughout the year was as follows:
SINGH Jaspreet
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
SINGH Jaspreet
Director

Date approved: 02 September 2025
2
Report to the directors on the preparation of the unaudited statutory accounts of CHRYSOBERYL INVESTMENTS AND HOLDINGS LTD for the year ended 30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CHRYSOBERYL INVESTMENTS AND HOLDINGS LTD for the year ended 30 September 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of CHRYSOBERYL INVESTMENTS AND HOLDINGS LTD, as a body, in accordance with the terms of our engagement letter dated 06 September 2025. Our work has been undertaken solely to prepare for your approval the accounts of CHRYSOBERYL INVESTMENTS AND HOLDINGS LTD and state those matters that we have agreed to state to the Board of Directors of CHRYSOBERYL INVESTMENTS AND HOLDINGS LTD, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CHRYSOBERYL INVESTMENTS AND HOLDINGS LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that CHRYSOBERYL INVESTMENTS AND HOLDINGS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of CHRYSOBERYL INVESTMENTS AND HOLDINGS LTD.You consider that CHRYSOBERYL INVESTMENTS AND HOLDINGS LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of CHRYSOBERYL INVESTMENTS AND HOLDINGS LTD. 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 financial statements 30 September 2024.


M & M Accountants
528 FOREST ROAD
LONDON
E17 4NB
02 September 2025
3
 
 		 Notes
 		 2024
£		   2023
£
Turnover 251,455    162,327 
Cost of sales (84,842)   (19,146)
Gross profit 166,613    143,181 
Administrative expenses (60,430)   (42,708)
Operating profit 106,183    100,473 
Profit/(Loss) on ordinary activities before taxation 106,183    100,473 
Tax on profit on ordinary activities (17,204)   (20,993)
Profit/(Loss) for the financial year 88,979    79,480 
 
4
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 27,110    0 
27,110    0 
Current assets      
Cash at bank and in hand 133,697    171,529 
Creditors: amount falling due within one year 4 (42,248)   (91,949)
Net current assets 91,449    79,580 
 
Total assets less current liabilities 118,559    79,580 
Net assets 118,559    79,580 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 118,459    79,480 
Shareholders' funds 118,559    79,580 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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.
The financial statements were approved by the director on 02 September 2025 and were signed by:


-------------------------------
SINGH Jaspreet
Director
5
  Equity share capital   Retained Earnings   Total
£ £ £
Profit for the year 79,480  79,480 
Total comprehensive income for the year -  79,480  79,480 
Shares issued 100  100 
Total investments by and distributions to owners 100  -  100 
At 30 September 2023 100  79,480  79,580 
At 01 October 2023 79,480  79,480 
Profit for the year 88,979  88,979 
Total comprehensive income for the year -  88,979  88,979 
Dividends (50,000) (50,000)
Shares issued 100  100 
Total investments by and distributions to owners 100  (50,000) (49,900)
At 30 September 2024 100  118,459  118,559 
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General Information
CHRYSOBERYL INVESTMENTS AND HOLDINGS LTD is a private company, limited by shares, registered in , registration number 14379815, registration address 98 LABURNUM AVENUE, HORNCHURCH ESSEX, RM12 4HA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 5 Straight Line
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Total
  £   £
At 01 October 2023 -    - 
Additions 33,887    33,887 
Disposals -    - 
At 30 September 2024 33,887    33,887 
Depreciation
At 01 October 2023 -    - 
Charge for year 6,777    6,777 
On disposals -    - 
At 30 September 2024 6,777    6,777 
Net book values
Closing balance as at 30 September 2024 27,110    27,110 
Opening balance as at 01 October 2023 -    - 


4.

Creditors: amount falling due within one year

2024
£		   2023
£
Corporation Tax 17,204    20,993 
Directors' Current Accounts 25,044    70,956 
42,248    91,949 

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