2024-02-01 2025-01-31 2025-01-31 false 11130029 KRISTO INVESTMENTS LIMITED 2025-10-10 68100 false iso4217:GBP xbrli:pure 11130029 2024-01-31 11130029 2025-01-31 11130029 2024-02-01 2025-01-31 11130029 2023-01-31 11130029 2024-01-31 11130029 2023-02-01 2024-01-31 11130029 bus:SmallEntities 2024-02-01 2025-01-31 11130029 bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 11130029 bus:FullAccounts 2024-02-01 2025-01-31 11130029 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 11130029 core:WithinOneYear 2025-01-31 11130029 core:AfterOneYear 2025-01-31 11130029 core:WithinOneYear 2024-01-31 11130029 core:AfterOneYear 2024-01-31 11130029 core:ShareCapital 2025-01-31 11130029 core:SharePremium 2025-01-31 11130029 core:RevaluationReserve 2025-01-31 11130029 core:OtherReservesSubtotal 2025-01-31 11130029 core:RetainedEarningsAccumulatedLosses 2025-01-31 11130029 core:ShareCapital 2024-01-31 11130029 core:SharePremium 2024-01-31 11130029 core:RevaluationReserve 2024-01-31 11130029 core:OtherReservesSubtotal 2024-01-31 11130029 core:RetainedEarningsAccumulatedLosses 2024-01-31 11130029 core:LandBuildings 2025-01-31 11130029 core:PlantMachinery 2025-01-31 11130029 core:Vehicles 2025-01-31 11130029 core:FurnitureFittings 2025-01-31 11130029 core:OfficeEquipment 2025-01-31 11130029 core:NetGoodwill 2025-01-31 11130029 core:IntangibleAssetsOtherThanGoodwill 2025-01-31 11130029 core:ListedExchangeTraded 2025-01-31 11130029 core:UnlistedNon-exchangeTraded 2025-01-31 11130029 core:LandBuildings 2024-01-31 11130029 core:PlantMachinery 2024-01-31 11130029 core:Vehicles 2024-01-31 11130029 core:FurnitureFittings 2024-01-31 11130029 core:OfficeEquipment 2024-01-31 11130029 core:NetGoodwill 2024-01-31 11130029 core:IntangibleAssetsOtherThanGoodwill 2024-01-31 11130029 core:ListedExchangeTraded 2024-01-31 11130029 core:UnlistedNon-exchangeTraded 2024-01-31 11130029 core:LandBuildings 2024-02-01 2025-01-31 11130029 core:PlantMachinery 2024-02-01 2025-01-31 11130029 core:Vehicles 2024-02-01 2025-01-31 11130029 core:FurnitureFittings 2024-02-01 2025-01-31 11130029 core:OfficeEquipment 2024-02-01 2025-01-31 11130029 core:NetGoodwill 2024-02-01 2025-01-31 11130029 core:IntangibleAssetsOtherThanGoodwill 2024-02-01 2025-01-31 11130029 core:ListedExchangeTraded 2024-02-01 2025-01-31 11130029 core:UnlistedNon-exchangeTraded 2024-02-01 2025-01-31 11130029 core:MoreThanFiveYears 2024-02-01 2025-01-31 11130029 core:Non-currentFinancialInstruments 2025-01-31 11130029 core:Non-currentFinancialInstruments 2024-01-31 11130029 dpl:CostSales 2024-02-01 2025-01-31 11130029 dpl:DistributionCosts 2024-02-01 2025-01-31 11130029 core:LandBuildings 2024-02-01 2025-01-31 11130029 core:PlantMachinery 2024-02-01 2025-01-31 11130029 core:Vehicles 2024-02-01 2025-01-31 11130029 core:FurnitureFittings 2024-02-01 2025-01-31 11130029 core:OfficeEquipment 2024-02-01 2025-01-31 11130029 dpl:AdministrativeExpenses 2024-02-01 2025-01-31 11130029 core:NetGoodwill 2024-02-01 2025-01-31 11130029 core:IntangibleAssetsOtherThanGoodwill 2024-02-01 2025-01-31 11130029 dpl:GroupUndertakings 2024-02-01 2025-01-31 11130029 dpl:ParticipatingInterests 2024-02-01 2025-01-31 11130029 dpl:GroupUndertakings core:ListedExchangeTraded 2024-02-01 2025-01-31 11130029 core:ListedExchangeTraded 2024-02-01 2025-01-31 11130029 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-02-01 2025-01-31 11130029 core:UnlistedNon-exchangeTraded 2024-02-01 2025-01-31 11130029 dpl:CostSales 2023-02-01 2024-01-31 11130029 dpl:DistributionCosts 2023-02-01 2024-01-31 11130029 core:LandBuildings 2023-02-01 2024-01-31 11130029 core:PlantMachinery 2023-02-01 2024-01-31 11130029 core:Vehicles 2023-02-01 2024-01-31 11130029 core:FurnitureFittings 2023-02-01 2024-01-31 11130029 core:OfficeEquipment 2023-02-01 2024-01-31 11130029 dpl:AdministrativeExpenses 2023-02-01 2024-01-31 11130029 core:NetGoodwill 2023-02-01 2024-01-31 11130029 core:IntangibleAssetsOtherThanGoodwill 2023-02-01 2024-01-31 11130029 dpl:GroupUndertakings 2023-02-01 2024-01-31 11130029 dpl:ParticipatingInterests 2023-02-01 2024-01-31 11130029 dpl:GroupUndertakings core:ListedExchangeTraded 2023-02-01 2024-01-31 11130029 core:ListedExchangeTraded 2023-02-01 2024-01-31 11130029 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-02-01 2024-01-31 11130029 core:UnlistedNon-exchangeTraded 2023-02-01 2024-01-31 11130029 core:NetGoodwill 2025-01-31 11130029 core:IntangibleAssetsOtherThanGoodwill 2025-01-31 11130029 core:LandBuildings 2025-01-31 11130029 core:PlantMachinery 2025-01-31 11130029 core:Vehicles 2025-01-31 11130029 core:FurnitureFittings 2025-01-31 11130029 core:OfficeEquipment 2025-01-31 11130029 core:AfterOneYear 2025-01-31 11130029 core:WithinOneYear 2025-01-31 11130029 core:ListedExchangeTraded 2025-01-31 11130029 core:UnlistedNon-exchangeTraded 2025-01-31 11130029 core:ShareCapital 2025-01-31 11130029 core:SharePremium 2025-01-31 11130029 core:RevaluationReserve 2025-01-31 11130029 core:OtherReservesSubtotal 2025-01-31 11130029 core:RetainedEarningsAccumulatedLosses 2025-01-31 11130029 core:NetGoodwill 2024-01-31 11130029 core:IntangibleAssetsOtherThanGoodwill 2024-01-31 11130029 core:LandBuildings 2024-01-31 11130029 core:PlantMachinery 2024-01-31 11130029 core:Vehicles 2024-01-31 11130029 core:FurnitureFittings 2024-01-31 11130029 core:OfficeEquipment 2024-01-31 11130029 core:AfterOneYear 2024-01-31 11130029 core:WithinOneYear 2024-01-31 11130029 core:ListedExchangeTraded 2024-01-31 11130029 core:UnlistedNon-exchangeTraded 2024-01-31 11130029 core:ShareCapital 2024-01-31 11130029 core:SharePremium 2024-01-31 11130029 core:RevaluationReserve 2024-01-31 11130029 core:OtherReservesSubtotal 2024-01-31 11130029 core:RetainedEarningsAccumulatedLosses 2024-01-31 11130029 core:NetGoodwill 2023-01-31 11130029 core:IntangibleAssetsOtherThanGoodwill 2023-01-31 11130029 core:LandBuildings 2023-01-31 11130029 core:PlantMachinery 2023-01-31 11130029 core:Vehicles 2023-01-31 11130029 core:FurnitureFittings 2023-01-31 11130029 core:OfficeEquipment 2023-01-31 11130029 core:AfterOneYear 2023-01-31 11130029 core:WithinOneYear 2023-01-31 11130029 core:ListedExchangeTraded 2023-01-31 11130029 core:UnlistedNon-exchangeTraded 2023-01-31 11130029 core:ShareCapital 2023-01-31 11130029 core:SharePremium 2023-01-31 11130029 core:RevaluationReserve 2023-01-31 11130029 core:OtherReservesSubtotal 2023-01-31 11130029 core:RetainedEarningsAccumulatedLosses 2023-01-31 11130029 core:AfterOneYear 2024-02-01 2025-01-31 11130029 core:WithinOneYear 2024-02-01 2025-01-31 11130029 core:Non-currentFinancialInstruments core:CostValuation 2024-02-01 2025-01-31 11130029 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-02-01 2025-01-31 11130029 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-02-01 2025-01-31 11130029 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-02-01 2025-01-31 11130029 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-02-01 2025-01-31 11130029 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-02-01 2025-01-31 11130029 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-02-01 2025-01-31 11130029 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-02-01 2025-01-31 11130029 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-02-01 2025-01-31 11130029 core:Non-currentFinancialInstruments core:CostValuation 2025-01-31 11130029 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-01-31 11130029 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-01-31 11130029 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-01-31 11130029 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-01-31 11130029 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-01-31 11130029 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-01-31 11130029 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-01-31 11130029 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-01-31 11130029 core:Non-currentFinancialInstruments core:CostValuation 2024-01-31 11130029 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-01-31 11130029 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-01-31 11130029 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-01-31 11130029 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-01-31 11130029 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-01-31 11130029 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-01-31 11130029 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-01-31 11130029 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-31 11130029 bus:Director1 2024-02-01 2025-01-31 11130029 bus:Director2 2024-02-01 2025-01-31

KRISTO INVESTMENTS LIMITED

Registered Number
11130029
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

KRISTO INVESTMENTS LIMITED
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors | Mrs A Perkins
| Mr C J Perkins

Registered Address | 71 Main Street
| Distington
| Workington
| CA14 5SZ

Registered Number | 11130029 (England and Wales)

KRISTO INVESTMENTS LIMITED
Statement of Financial Position
31 January 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investment property | 3 |  |  | 513,372 |  |  |  | 513,372
|  |  |  | 513,372 |  |  |  | 513,372
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 685 |  |  |  | 394 |  |
Cash at bank and on hand |  | 3,273 |  |  |  | 1,341 |  |
|  | 3,958 |  |  |  | 1,735 |  |
Creditors amounts falling due within one year | 5 | (226,177) |  |  |  | (253,374) |  |
Net current assets (liabilities) |  |  |  | (222,219) |  |  |  | (251,639)
Total assets less current liabilities |  |  |  | 291,153 |  |  |  | 261,733
Provisions for liabilities | 7 |  |  | (16,550) |  |  |  | (17,300)
Net assets |  |  |  | 274,603 |  |  |  | 244,433
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 274,503 |  |  |  | 244,333
Shareholders' funds |  |  |  | 274,603 |  |  |  | 244,433

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 10 October 2025, and are signed on its behalf by:
Mr C J Perkins Director
Mrs A Perkins Director Registered Company No. 11130029

KRISTO INVESTMENTS LIMITED
Notes to the Financial Statements
for the year ended 31 January 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Investment property
--- | ---
| Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are 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 the Income Statement.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Investment property
--- | ---
| There has been no valuation of investment property by an independent valuer.

|  | £
| Fair value at 01 February 24 | 513,372
| At 31 January 25 | 513,372

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 685 |  | 394
| Total | 685 |  | 394

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 165,785 |  | 164,748
| Taxation and social security | 7,906 |  | 940
| Other creditors | 48,636 |  | 83,786
| Accrued liabilities and deferred income | 3,850 |  | 3,900
| Total | 226,177 |  | 253,374

6. | Secured creditors
--- | ---
| Included in creditors due after one year are mortgages with a combined value of £164,485 (2024 - £163,475). These mortgages are secured against the property as to which they relate.

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 16,550 |  | 17,300
| Total | 16,550 |  | 17,300