KRISTIAN LIMITED


Director	Mr P K Mossop


Registered Address	Jacksons Timber Ltd, Howgill
	Street, Whitehaven
	Cumbria
	CA28 7QW


Registered Number	05911490 (England and Wales)

Statement of Financial Position
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	4		474,579		474,579
			474,579		474,579
Current assets
Debtors	5	527		574
Cash at bank and on hand		45,909		20,921
		46,436		21,495
Creditors amounts falling due within one year	6	(31,235)		(37,539)
Net current assets (liabilities)			15,201		(16,044)
Total assets less current liabilities			489,780		458,535
Net assets			489,780		458,535
Capital and reserves
Called up share capital			100		100
Profit and loss account			489,680		458,435
Shareholders' funds			489,780		458,535

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 Director acknowledges 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 Director on 14 May 2026, and are signed on its behalf by:

Mr P K Mossop
Director
Registered Company No. 05911490

KRISTIAN LIMITED

Notes to the Financial Statements
for the year ended 31 August 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.

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:

	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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Fixtures & fittings	Total
	£	£
Cost or valuation
At 01 September 24	1,584	1,584
At 31 August 25	1,584	1,584
Depreciation and impairment
At 01 September 24	1,584	1,584
At 31 August 25	1,584	1,584
Net book value
At 31 August 25	-	-
At 31 August 24	-	-

4.	Investment property


		£
	Fair value at 01 September 24	474,579
	At 31 August 25	474,579

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	370	370
Prepayments and accrued income	157	204
Total	527	574

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	18	11,748
Taxation and social security	7,329	4,785
Other creditors	22,049	18,396
Accrued liabilities and deferred income	1,839	2,610
Total	31,235	37,539