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Registration number: 9993445

Kristal South Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Kristal South Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Kristal South Limited

Company Information

Directors | Mr Gautam Dixit Dr Rajesh Chaudhary Mrs Annie Jannice Harrison Mr Kevin Holmes

Registered office | 349 Farnborough Road Farnborough Hampshire GU14 8AY

Accountants | Piyush Patel Chartered Certified AccountantWestside Court Booker Common High Wycombe Buckinghamshire HP12 4QS

Kristal South Limited

(Registration number: 9993445)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 427,362 | 433,246
Current assets |  |  |
Debtors | 5 | 2,720 | 2,620
Cash at bank and in hand |  | 624,308 | 599,626
|  | 627,028 | 602,246
Creditors: Amounts falling due within one year | 6 | (285,103) | (956,578)
Net current assets/(liabilities) |  | 341,925 | (354,332)
Net assets |  | 769,287 | 78,914
Capital and reserves |  |  |
Called up share capital | 7 | 214 | 214
Retained earnings |  | 769,073 | 78,700
Shareholders' funds |  | 769,287 | 78,914

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 May 2026 and signed on its behalf by:

......................................... Mr Gautam Dixit Director |  |

Kristal South Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
349 Farnborough Road
Farnborough
Hampshire
GU14 8AY

These financial statements were authorised for issue by the Board on 29 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current 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.

Kristal South Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land and buildings | 1% of cost
Plant and machinery | 20% reducing balance
Motor car | 20% of cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Kristal South Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 27 (2024 - 27).

Kristal South Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 January 2025 | 469,531 | 3,750 | 8,495 | 4,294 | 486,070
At 31 December 2025 | 469,531 | 3,750 | 8,495 | 4,294 | 486,070
Depreciation
At 1 January 2025 | 40,797 | 1,810 | 7,257 | 2,101 | 51,965
Charge for the year | 4,680 | 388 | 1,237 | 438 | 6,743
At 31 December 2025 | 45,477 | 2,198 | 8,494 | 2,539 | 58,708
Carrying amount
At 31 December 2025 | 424,054 | 1,552 | 1 | 1,755 | 427,362
At 31 December 2024 | 428,734 | 1,940 | 1,238 | 1,334 | 433,246

Included within the net book value of land and buildings above is £424,054 (2024 - £428,734) in respect of freehold land and buildings.

Kristal South Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 2,720 | 2,620
| 2,720 | 2,620

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 160 | 160
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 8 | - | 672,379
Taxation and social security |  | 39,383 | 22,665
Accruals and deferred income |  | 3,000 | 19,280
Other creditors |  | 242,560 | 242,094
|  | 285,103 | 956,578

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 214 | 214 | 214 | 214

8 | Related party transactions

Summary of transactions with all entities with joint control or significant interest

Management charges of £25,893 (2024 - £24,500) was paid to Kristal Care Limited and £Nil (2024 - £33,000) was paid to Harrison Care Enterprises Limited.
During the year, all loans with associated companies have been written off in the profit and loss account.