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Company Registration No. 09417942 (England and Wales)
Crystalpoint Investments Limited Unaudited accounts for the year ended 31 July 2025
Crystalpoint Investments Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Crystalpoint Investments Limited Company Information for the year ended 31 July 2025
Directors
Mrs D A Fowler Mr S W Fowler
Company Number
09417942 (England and Wales)
Registered Office
5 St Leonards Way Ashley Heath Ringwood Hampshire BH24 2HS United Kingdom
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Crystalpoint Investments Limited Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,758
-
Investment property
5
1,038,219
1,038,219
Investments
6
390,000
390,000
1,429,977
1,428,219
Current assets
Cash at bank and in hand
45,312
55,646
Creditors: amounts falling due within one year
7
(96,994)
(99,853)
Net current liabilities
(51,682)
(44,207)
Total assets less current liabilities
1,378,295
1,384,012
Creditors: amounts falling due after more than one year
8
(907,382)
(980,037)
Net assets
470,913
403,975
Capital and reserves
Called up share capital
9
100
100
Profit and loss account
470,813
403,875
Shareholders' funds
470,913
403,975
For the year ending 31 July 2025 the company was entitled to exemption from audit 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 and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 March 2026 and were signed on its behalf by
Mrs D A Fowler Director Company Registration No. 09417942
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Crystalpoint Investments Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Crystalpoint Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 09417942. The registered office is 5 St Leonards Way, Ashley Heath, Ringwood, Hampshire, BH24 2HS, United Kingdom.
2
Compliance with accounting standards
These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A -'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Presentation currency
The accounts are presented in pound sterling and rounded to the nearest pound.
Going concern
The accounts have been prepared on a going concern basis.
Revenue recognition
Income comprises the fair value of the consideration received or receivable for rent receivable in the ordinary course of the company's activities. Income is shown net of sales/value added tax, returns, rebates and discounts. Rental income from investment property and freehold interests is recognised on a straight line basis over the life of the lease.
Tax
Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the report date in the countries where the company operates and generates taxable income. Deferred tax is recognised on all timing differences at the balance sheet date unless indicated below. Timing differences are differences between taxable profits and the results as stated in the profit and loss account and other comprehensive income. Deferred tax is determined using the tax rates and laws that have been enacted or substantively enacted by the reporting date. The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.
Depreciation
Land & Buildings Freehold Investment Property is not depreciated
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Crystalpoint Investments Limited Notes to the Accounts for the year ended 31 July 2025
Investment property
Investment property is carried at fair value, derived from current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.
Investments
Investments in financial assets are held at historical cost less impairment.
Financial instruments
The company holds the following financial instruments: -Short term trade and other debtors and creditors. -Cash and bank balances. All financial instruments are classified as basic.
Recognition and measurement
The company has chosen to apply the recognition and measurement priciples in FRS 102.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20%
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 August 2024
-
Additions
2,198
At 31 July 2025
2,198
Depreciation
Charge for the year
440
At 31 July 2025
440
Net book value
At 31 July 2025
1,758
5
Investment property
2025
£
Fair value at 1 August 2024
1,038,219
At 31 July 2025
1,038,219
There has been no valuation of investment property by an independent valuer.
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Crystalpoint Investments Limited Notes to the Accounts for the year ended 31 July 2025
6
Investments
Other investments
£
Valuation at 1 August 2024
390,000
Valuation at 31 July 2025
390,000
The other investments of £390,000 are financial assets (non-current). Investments in financial assets are held at historical cost less impairment. The cost of the financial assets has not been subject to impairment.
7
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
18,779
17,367
Other creditors
70,523
74,844
Accruals
1,025
975
Deferred income
6,667
6,667
96,994
99,853
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
907,382
980,037
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
70 Ordinary 'A' shares of £1 each
70
70
30 Ordinary 'B' shares of £1 each
30
30
100
100
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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