REGISTERED NUMBER: 13823747 (England and Wales)

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

CRAZY ABOUT SHOWERS LTD

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

Muhammad Malik

REGISTERED OFFICE:

86-90 Paul Street

London

United Kingdom

EC2A 4NE

REGISTERED NUMBER:

13823747 (England and Wales)

ACCOUNTANTS:

PSJ Alexander & Co

Chartered Accountants

1 Doughty Street

London

WC1N 2PH

The director presents his report with the financial statements of the company for the year ended 31st December 2024.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of production and manufacture of lifestyle shower gels for retail and wholesale.

DIRECTOR

Muhammad Malik held office during the whole of the period from 1st January 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Muhammad Malik - Director

17th September 2025

TURNOVER

1,170

-

Cost of sales

1,485

-

GROSS LOSS

(315

)

-

Administrative expenses

13,445

4,012

(13,760

)

(4,012

)

Other operating income

241

-

OPERATING LOSS and

LOSS BEFORE TAXATION

(13,519

)

(4,012

)

Tax on loss

-

-

LOSS FOR THE FINANCIAL YEAR

(13,519

)

(4,012

)

FIXED ASSETS

Intangible assets

5

306

408

Tangible assets

6

1,045

1,445

1,351

1,853

CURRENT ASSETS

Stocks

28,479

-

Cash at bank and in hand

1,413

1

29,892

1

CREDITORS

Amounts falling due within one year

7

54,598

11,690

NET CURRENT LIABILITIES

(24,706

)

(11,689

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(23,355

)

(9,836

)

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

9

(23,356

)

(9,837

)

SHAREHOLDERS' FUNDS

(23,355

)

(9,836

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 17th September 2025 and were signed by:

Muhammad Malik - Director

1.	STATUTORY INFORMATION

Crazy About Showers Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

The financial statements show net current liabilities of £24,706 (2023: £11,689) and net liabilities of £23,355 (2023: £9,836) at the year-end.These financial statements have been prepared on the going concern basis as the director and shareholders have provided assurances of financial support to the company to enable it to meets it liabilities as and when they fall due in the next 12 months.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year 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 year 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.	OPERATING LOSS

The operating loss is stated after charging:

2024

2023

£

£

Depreciation - owned assets

829

721

Patents and licences amortisation

102

102

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st January 2024

and 31st December 2024

510

AMORTISATION

At 1st January 2024

102

Charge for year

102

At 31st December 2024

204

NET BOOK VALUE

At 31st December 2024

306

At 31st December 2023

408

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st January 2024

2,887

Additions

429

At 31st December 2024

3,316

DEPRECIATION

At 1st January 2024

1,442

Charge for year

829

At 31st December 2024

2,271

NET BOOK VALUE

At 31st December 2024

1,045

At 31st December 2023

1,445

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

8,049

-

Other creditors

46,549

11,690

54,598

11,690

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

1

Ordinary

1

1

1

9.

RESERVES

Retained

earnings

£

At 1st January 2024

(9,837

)

Deficit for the year

(13,519

)

At 31st December 2024

(23,356

)

10.	RELATED PARTY DISCLOSURES

Other creditors balance includes £45,799 (2023:£11,100) payable to Mr Malik Muhammad, director and sole shareholder of the company.