Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true false 0 2024-04-01 true Property holding company 0 false 01853484 2024-04-01 2025-03-31 01853484 2023-04-01 2024-03-31 01853484 2025-03-31 01853484 2024-03-31 01853484 c:Director1 2024-04-01 2025-03-31 01853484 d:FreeholdInvestmentProperty 2025-03-31 01853484 d:FreeholdInvestmentProperty 2024-03-31 01853484 d:CurrentFinancialInstruments 2025-03-31 01853484 d:CurrentFinancialInstruments 2024-03-31 01853484 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 01853484 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 01853484 d:ShareCapital 2025-03-31 01853484 d:ShareCapital 2024-03-31 01853484 d:RetainedEarningsAccumulatedLosses 2025-03-31 01853484 d:RetainedEarningsAccumulatedLosses 2024-03-31 01853484 c:OrdinaryShareClass1 2024-04-01 2025-03-31 01853484 c:OrdinaryShareClass1 2025-03-31 01853484 c:OrdinaryShareClass1 2024-03-31 01853484 c:FRS102 2024-04-01 2025-03-31 01853484 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 01853484 c:FullAccounts 2024-04-01 2025-03-31 01853484 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 01853484 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 01853484 CRYSTAL DEVELOPMENT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
CRYSTAL DEVELOPMENT LIMITED REGISTERED NUMBER: 01853484 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Investment property | 4 |  | 600,000 |  | 600,000
|  |  | 600,000 |  | 600,000
CURRENT ASSETS |  |  |  |  |
Cash at bank and in hand |  | 56 |  | 37,116 |
|  | 56 |  | 37,116 |
Creditors: amounts falling due within one year | 5 | (31,749) |  | (122,619) |
NET CURRENT LIABILITIES |  |  | (31,693) |  | (85,503)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 568,307 |  | 514,497
NET ASSETS |  |  | 568,307 |  | 514,497
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 6 |  | 2 |  | 2
Profit and loss account |  |  | 568,305 |  | 514,495
|  |  | 568,307 |  | 514,497
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr M N Denley
Director
Date: 22 August 2025
Page 1
CRYSTAL DEVELOPMENT LIMITED REGISTERED NUMBER: 01853484 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The notes on pages 3 to 5 form part of these financial statements. Page 2
CRYSTAL DEVELOPMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | GENERAL INFORMATION
Crystal Development Limited is a private company limited by shares and incorporated in England and Wales. The registered office is Salisbury House, Station Road, Cambridge, CB1 2LA, England. The Company's functional and presentational currency is GBP. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | TURNOVER
Turnover comprises revenue recognised by the Company in respect of rental income during the year.
| 2.3 | INVESTMENT PROPERTY
Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.4 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.5 | FINANCE COSTS
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | 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. Page 3
CRYSTAL DEVELOPMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.7 | TAXATION
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
3. | EMPLOYEES
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
4. | INVESTMENT PROPERTY
|  | Freehold investment property
|  | £
| VALUATION |
| At 1 April 2024 | 600,000
| AT 31 MARCH 2025 | 600,000
The 2025 valuations were made by the director, on an open market value for existing use basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 850,033 | 850,033
| Accumulated depreciation and impairments | (250,033) | (250,033)
|  | 600,000 | 600,000
Page 4
CRYSTAL DEVELOPMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 14,659 | 14,649
| Other creditors | 6,000 | 97,000
| Accruals and deferred income | 11,090 | 10,970
|  | 31,749 | 122,619
| Included within other creditors is a balance due to the shareholders of £6,000 (2024: £97,000).
6. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 2 (2024 - 2) Ordinary shares of £1.00 each | 2 | 2
Page 5