REGISTERED NUMBER: 02806280 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Crystal Spring Consumer Division Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T J Laird

S W Laird

REGISTERED OFFICE:

Unit A

School Lane

Chandlers Ford

Eastleigh

SO53 4DG

REGISTERED NUMBER:

02806280 (England and Wales)

ACCOUNTANTS:

CBM Accountants Limited

130 Bournemouth Road

Chandler's Ford

Eastleigh

Hampshire

SO53 3AL

FIXED ASSETS

Intangible assets

4

9,901

10,495

Tangible assets

5

276,704

188,245

286,605

198,740

CURRENT ASSETS

Stocks

537,481

818,655

Debtors

6

908,086

677,695

Cash at bank and in hand

565,766

589,427

2,011,333

2,085,777

CREDITORS

Amounts falling due within one year

7

614,525

705,194

NET CURRENT ASSETS

1,396,808

1,380,583

TOTAL ASSETS LESS CURRENT LIABILITIES

1,683,413

1,579,323

CREDITORS

Amounts falling due after more than one year

8

(182,979

)

(245,999

)

PROVISIONS FOR LIABILITIES

9

(71,651

)

(49,685

)

NET ASSETS

1,428,783

1,283,639

CAPITAL AND RESERVES

Called up share capital

10

200

200

Retained earnings

1,428,583

1,283,439

SHAREHOLDERS' FUNDS

1,428,783

1,283,639

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

T J Laird - Director

1.	STATUTORY INFORMATION

Crystal Spring Consumer Division Limited 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.

Turnover

Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

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.

Computer software is being amortised evenly over its estimated useful life of four years.

Other intangible assets

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 April 2024

16,834

34,664

51,498

Additions

-

2,165

2,165

At 31 March 2025

16,834

36,829

53,663

AMORTISATION

At 1 April 2024

16,834

24,169

41,003

Charge for year

-

2,759

2,759

At 31 March 2025

16,834

26,928

43,762

NET BOOK VALUE

At 31 March 2025

-

9,901

9,901

At 31 March 2024

-

10,495

10,495

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

497,499

102,806

95,255

695,560

Additions

134,637

4,046

-

138,683

At 31 March 2025

632,136

106,852

95,255

834,243

DEPRECIATION

At 1 April 2024

408,218

71,796

27,301

507,315

Charge for year

25,484

7,751

16,989

50,224

At 31 March 2025

433,702

79,547

44,290

557,539

NET BOOK VALUE

At 31 March 2025

198,434

27,305

50,965

276,704

At 31 March 2024

89,281

31,010

67,954

188,245

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

206,467

95,255

301,722

DEPRECIATION

At 1 April 2024

185,277

27,301

212,578

Charge for year

-

16,989

16,989

At 31 March 2025

185,277

44,290

229,567

NET BOOK VALUE

At 31 March 2025

21,190

50,965

72,155

At 31 March 2024

21,190

67,954

89,144

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

508,746

655,147

Other debtors

399,340

22,548

908,086

677,695

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

11,735

10,591

Hire purchase contracts

22,485

34,711

Trade creditors

174,553

287,948

Taxation and social security

181,395

263,809

Other creditors

224,357

108,135

614,525

705,194

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

11,252

Hire purchase contracts

40,451

17,552

Other creditors

142,528

217,195

182,979

245,999

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

71,651

49,685

Deferred

tax

£

Balance at 1 April 2024

49,685

Charge to Income Statement during year

21,966

Balance at 31 March 2025

71,651

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

200

Ordinary

£1

200

200

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

S W Laird

Balance outstanding at start of year

-

-

Amounts advanced

269,754

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

269,754

-

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr T J Laird by virtue of his ownership of the majority the voting share capital.