1 September 2024 false No description of principal activity Taxfiler 2024.6 SC666224business:PrivateLimitedCompanyLtd2024-09-012025-08-31 SC6662242024-08-31 SC6662242024-09-012025-08-31 SC666224business:AuditExemptWithAccountantsReport2024-09-012025-08-31 SC666224business:FilletedAccounts2024-09-012025-08-31 SC6662242025-08-31 SC666224business:Director12024-09-012025-08-31 SC666224business:RegisteredOffice2024-09-012025-08-31 SC6662242024-08-31 SC666224core:WithinOneYear2025-08-31 SC666224core:WithinOneYear2024-08-31 SC666224core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 SC666224core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 SC666224core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 SC666224core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 SC666224core:PreviouslyStatedAmount2025-08-31 SC666224core:PreviouslyStatedAmount2024-08-31 SC666224business:SmallEntities2024-09-012025-08-31 SC666224countries:Scotland2024-09-012025-08-31 SC666224core:PlantMachinery2024-09-012025-08-31 SC666224core:MotorVehicles2024-09-012025-08-31 SC666224core:FurnitureFittings2024-09-012025-08-31 SC666224core:ComputerEquipment2024-09-012025-08-31 SC666224core:MotorVehicles2024-08-31 SC666224core:MotorVehicles2025-08-31 SC666224core:AdditionsToInvestments2025-08-31 SC6662242023-08-012024-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC666224 (Scotland)
KRUSIK LTD Unaudited accounts for the year ended 31 August 2025
KRUSIK LTD Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
KRUSIK LTD Company Information for the year ended 31 August 2025
Director
KRUSIKIEWICZ, Kamil
Company Number
SC666224 (Scotland)
Registered Office
13 C BALNAGASK CIRCLE ABERDEEN AB11 8TS SCOTLAND
Accountants
FIND TOTALS LTD 9 Hollybank Place Aberdeen Aberdeen AB11 6XR
- 3 -
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of KRUSIK LTD for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KRUSIK LTD for the year ended 31 August 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of KRUSIK LTD, as a body, in accordance with the terms of our engagement letter dated 1 July 2021. Our work has been undertaken solely to prepare for your approval the accounts of KRUSIK LTD and state those matters that we have agreed to state to the Board of Directors of KRUSIK LTD, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KRUSIK LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that KRUSIK LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of KRUSIK LTD. You consider that KRUSIK LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of KRUSIK LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
FIND TOTALS LTD Chartered Accountants 9 Hollybank Place Aberdeen Aberdeen AB11 6XR 6 May 2026
- 4 -
KRUSIK LTD Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
6,300 
9,450 
Investments
5
5,326 
3,179 
11,626 
12,629 
Current assets
Cash at bank and in hand
16,557 
11,726 
Creditors: amounts falling due within one year
6
(22,207)
3,962 
Net current (liabilities)/assets
(5,650)
15,688 
Net assets
5,976 
28,317 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
5,975 
28,316 
Shareholders' funds
5,976 
28,317 
For the year ending 31 August 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 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 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 and authorised for issue on 6 May 2026 and were signed on its behalf by
KRUSIKIEWICZ, Kamil Director Company Registration No. SC666224
- 5 -
KRUSIK LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
KRUSIK LTD is a private company, limited by shares, registered in Scotland, registration number SC666224. The registered office is 13 C BALNAGASK CIRCLE, ABERDEEN, AB11 8TS, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
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 under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
25% straight line
Motor vehicles
25% straight line
Fixtures & fittings
25% straight line
Computer equipment
25% straight line
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 September 2024
12,600 
At 31 August 2025
12,600 
Depreciation
At 1 September 2024
3,150 
Charge for the year
3,150 
At 31 August 2025
6,300 
Net book value
At 31 August 2025
6,300 
At 31 August 2024
9,450 
- 6 -
KRUSIK LTD Notes to the Accounts for the year ended 31 August 2025
5
Investments
Subsidiary undertakings 
£ 
Valuation at 1 September 2024
3,179 
Additions
2,147 
Valuation at 31 August 2025
5,326 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
1,538 
- 
Taxes and social security
10,959 
(4,372)
Loans from directors
6,410 
410 
Accruals
3,300 
- 
22,207 
(3,962)
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 7 -