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Registered number: 04515566
Krystal Investments (UK) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Weatherer Bailey Bragg
Chartered Accountants
100 Boldmere Road
Sutton Coldfield
West Midlands
B73 5UB
Krystal Investments (UK) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Krystal Investments (UK) Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 04515566

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 1,297,370 |  | 1,297,370
|  |  | 1,297,370 |  | 1,297,370
CURRENT ASSETS
Debtors | 5 | 238,738 |  | 268,861 |
Cash at bank and in hand |  | 205,652 |  | 133,959 |
|  | 444,390 |  | 402,820 |
Creditors: Amounts Falling Due Within One Year | 6 | (568,013 ) |  | (581,054 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (123,623 ) |  | (178,234 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,173,747 |  | 1,119,136
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (141,120 ) |  | (147,826 )
NET ASSETS |  |  | 1,032,627 |  | 971,310
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 1,032,625 |  | 971,308
SHAREHOLDERS' FUNDS |  |  | 1,032,627 |  | 971,310

Page 1
Page 2
Krystal Investments (UK) Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs W K Law Director
6th March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Krystal Investments (UK) Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Krystal Investments (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04515566 . The registered office is 100 Boldmere Road, Sutton Coldfield, West Midlands, B73 5UB.
The presentation currency of the financial statements is in the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Turnover represents the profit share from the company's investment in a restaurant.
Other operating income represents rental income from property lettings and is recognised in the profit and loss account in the period to which it relates.
2.3. Investment Properties
All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.
2.4. 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 the 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.
Page 3
Page 4
Krystal Investments (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 October 2024 and 30 September 2025 | 1,297,370

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 13,831 |  | (921 )
Prepayments and accrued income | 2,597 |  | 2,444
VAT | - |  | 28
Amounts owed by other participating interests | 222,310 |  | 267,310
| 238,738 |  | 268,861

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,383 |  | (224 )
Bank loans and overdrafts | 3,379 |  | 6,056
Corporation tax | 19,664 |  | 21,015
VAT | 1,031 |  | -
Other creditors | 2,150 |  | 2,150
Accruals and deferred income | 13,887 |  | 6,434
Director's loan account | 431,039 |  | 451,143
Amounts owed to other participating interests | 94,480 |  | 94,480
| 568,013 |  | 581,054

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 141,120 |  | 147,826

Of the creditors falling due after more than one year the following amounts are due by instalments after more than five years.
Page 4
Page 5
Krystal Investments (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 126,289 |  | 130,283

8. Secured Creditors
The bank loan is secured by a fixed charge over the property located at 7 Brook End, Tamworth B78 3RS.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 144,498 |  | 153,882

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5