Company No: 08308343 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	26,641		30,947
Investments	4	98,296		99,716
		124,937		130,663
Current assets
Debtors	5	902,129		835,382
Cash at bank and in hand	6	347,665		200,605
		1,249,794		1,035,987
Creditors: amounts falling due within one year	7	( 177,373)		( 333,536)
Net current assets		1,072,421		702,451
Total assets less current liabilities		1,197,358		833,114
Net assets		1,197,358		833,114
Capital and reserves
Called-up share capital		100		100
Profit and loss account		1,197,258		833,014
Total shareholder's funds		1,197,358		833,114

For the financial year 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 member has not required the Company to obtain an audit of its financial statements for the financial year 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.

The financial statements of Crystal Care and Support Limited (registered number: 08308343) were approved and authorised for issue by the Board of Directors on 08 September 2025. They were signed on its behalf by:

Mr P N stevens Director

Mrs W S Stevens Director

1. Accounting policies

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

General information and basis of accounting

Crystal Care and Support 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, Somerset, TA1 2PX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include 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 is recognised at the fair value of the consideration received or receivable for the provision of residential care in the normal course of business. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	50 years straight line
Plant and machinery	5 years straight line
Vehicles	20 % reducing balance
Fixtures and fittings	5 years straight line
Office equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

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.

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.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

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.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Government grants

Government grants are recognised within other operating income based on the performance model and are measured at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received.

A grant that specifies performance conditions is recognised in income only when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the grant proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	38		38

3. Tangible assets

	Leasehold improve- ments		Plant and machinery		Vehicles		Fixtures and fittings		Office equipment		Total
	£		£		£		£		£		£
Cost
At 01 April 2024	17,227		9,202		19,249		14,323		8,102		68,103
At 31 March 2025	17,227		9,202		19,249		14,323		8,102		68,103
Accumulated depreciation
At 01 April 2024	1,723		8,462		7,546		13,156		6,269		37,156
Charge for the financial year	345		316		2,341		637		667		4,306
At 31 March 2025	2,068		8,778		9,887		13,793		6,936		41,462
Net book value
At 31 March 2025	15,159		424		9,362		530		1,166		26,641
At 31 March 2024	15,504		740		11,703		1,167		1,833		30,947

4. Fixed asset investments

	Listed investments		Total
	£		£
Cost or valuation before impairment
At 01 April 2024	99,716		99,716
Movement in fair value	( 1,420)		( 1,420)
At 31 March 2025	98,296		98,296
Carrying value at 31 March 2025	98,296		98,296
Carrying value at 31 March 2024	99,716		99,716

5. Debtors

	2025		2024
	£		£
Trade debtors	121,424		60,034
Other debtors	780,705		775,348
	902,129		835,382

Included within other debtors are loans and prepayments.

6. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	347,665		200,605

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	596		3,131
Taxation and social security	145,102		152,889
Other creditors	31,675		177,516
	177,373		333,536

Included within Other creditors are loans to directors, accruals, pensions payable and deferred tax.

8. Related party transactions

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

	2025		2024
	£		£
Loan with Staxton Properties Limited	772,296		773,012
Loan with Crystal Care Holdings Limited	6,654		0

The company has provided an interest-free loan (which is repayable on demand) to Staxton Properties Limited, with the purpose of purchasing property on a commercial basis. At the balance sheet date the amount due to Crystal Care and Support Limited was £772,296 from Staxton Properties Limited (2024: £773,012).

The company has provided an interest-free loan (which is repayable on demand) to Crystal Care Holdings Limited, with the purpose of purchasing property on a commercial basis. At the balance sheet date, the amount due to Crystal Care and Support Limited was £6,654 from Crystal Care Holdings Limited.