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Company Registration No. 12937620 (England and Wales)
CRYSTAL CASH & CARRY LIMITED Unaudited accounts for the year ended 31 October 2025
CRYSTAL CASH & CARRY LIMITED Unaudited accounts Contents
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CRYSTAL CASH & CARRY LIMITED Company Information for the year ended 31 October 2025
Director
Mr.Mohamed Sameer SAROOR
Company Number
12937620 (England and Wales)
Registered Office
Crystal Cash & Carry Ltd Unit 9 Wyndham Court, Swansea Enterprise Park Swansea West Glamorgan SA6 8RB Wales
Accountants
Farshan & Co Accountants & Tax Advisers Suite 1, 2 Britannia Street Leicester LE1 3LE
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CRYSTAL CASH & CARRY LIMITED Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
96,133 
82,431 
Current assets
Inventories
479,525 
415,870 
Cash at bank and in hand
15,803 
48,105 
495,328 
463,975 
Creditors: amounts falling due within one year
(462,905)
(411,466)
Net current assets
32,423 
52,509 
Total assets less current liabilities
128,556 
134,940 
Creditors: amounts falling due after more than one year
(103,437)
(101,923)
Net assets
25,119 
33,017 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
25,019 
32,917 
Shareholders' funds
25,119 
33,017 
For the year ending 31 October 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 16 July 2026 and were signed on its behalf by
Mr.Mohamed Sameer SAROOR Director Company Registration No. 12937620
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CRYSTAL CASH & CARRY LIMITED Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
CRYSTAL CASH & CARRY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12937620. The registered office is Crystal Cash & Carry Ltd, Unit 9, Wyndham Court, Swansea Enterprise Park, Swansea, West Glamorgan, SA6 8RB, Wales.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 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:
Motor vehicles
18%
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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CRYSTAL CASH & CARRY LIMITED Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2024
- 
126,200 
126,200 
Additions
10,305 
24,500 
34,805 
At 31 October 2025
10,305 
150,700 
161,005 
Depreciation
At 1 November 2024
- 
43,769 
43,769 
Charge for the year
1,855 
19,248 
21,103 
At 31 October 2025
1,855 
63,017 
64,872 
Net book value
At 31 October 2025
8,450 
87,683 
96,133 
At 31 October 2024
- 
82,431 
82,431 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
6,593 
9,468 
Other creditors
456,312 
401,998 
462,905 
411,466 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
103,437 
101,923 
7
Average number of employees
During the year the average number of employees was 7 (2024: 5).
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