Crystal Clear Bristol Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—8

1. General Information

Crystal Clear Bristol Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03874720 . The registered office is 24 Emery Road, Bristol, BS4 5PF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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 is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Straight Line - 50 years
Plant & Machinery	Straight Line - 4 years
Motor Vehicles	Straight Line - 4 years
Fixtures & Fittings	Straight Line - 4 years
Computer Equipment	Straight Line - 3 years

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Crystal Clear Bristol Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.7. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.8. Taxation

Tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Crystal Clear Bristol Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.8. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 29 (2024: 28)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	35,000

As at 31 October 2025	35,000

Amortisation
As at 1 November 2024	32,333
Provided during the period	2,667

As at 31 October 2025	35,000

Net Book Value
As at 31 October 2025	-

As at 1 November 2024	2,667

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Crystal Clear Bristol Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 November 2024	16,519	144,346	223,972	11,020
Additions	-	-	81,921	3,776
Disposals	-	-	(31,925 )	-

As at 31 October 2025	16,519	144,346	273,968	14,796

Depreciation
As at 1 November 2024	16,519	100,267	156,041	7,301
Provided during the period	-	23,886	41,354	2,008
Disposals	-	-	(29,964 )	-

As at 31 October 2025	16,519	124,153	167,431	9,309

Net Book Value
As at 31 October 2025	-	20,193	106,537	5,487

As at 1 November 2024	-	44,079	67,931	3,719


	Computer Equipment	Total
	£	£
Cost
As at 1 November 2024	5,661	401,518
Additions	-	85,697
Disposals	-	(31,925 )

As at 31 October 2025	5,661	455,290

Depreciation
As at 1 November 2024	5,637	285,765
Provided during the period	23	67,271
Disposals	-	(29,964 )

As at 31 October 2025	5,660	323,072

Net Book Value
As at 31 October 2025	1	132,218

As at 1 November 2024	24	115,753

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Crystal Clear Bristol Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Investment Property

	2025
	£
Fair Value
As at 1 November 2024	-
Additions	499,072

As at 31 October 2025	499,072

7. Stocks

	2025	2024
	£	£
Stock	97,585	59,943
Work in progress	7,038	9,009

	104,623	68,952

8. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	130,308	130,510
Other debtors	54,113	38,899

	184,421	169,409
Due after more than one year
Other debtors	6,495	4,930

	190,916	174,339

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	13,167	4,107
Trade creditors	392,697	343,075
Bank loans and overdrafts	7,033	10,332
Other creditors	55,773	36,339
Taxation and social security	123,802	80,198

	592,472	474,051

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Crystal Clear Bristol Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

10. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	42,613	7,814
Bank loans	-	7,033

	42,613	14,847

11. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	13,167	4,107
Later than one year and not later than five years	42,613	7,814

	55,780	11,921

	55,780	11,921

12. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	500	500

13. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	48,344	32,068

	48,344	32,068

14. Directors Advances, Credits and Guarantees

At the year-end there was overdrawn directors' loan accounts of £35,513 (2024: £21,641), beneficial loan interest was charged on both of the loans.

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		2,667
Tangible Assets	5		132,218		115,753
Investment Properties	6		499,072		-

			631,290		118,420
CURRENT ASSETS
Stocks	7	104,623		68,952
Debtors	8	190,916		174,339
Cash at bank and in hand		287,885		689,724

		583,424		933,015
Creditors: Amounts Falling Due Within One Year	9	(592,472 )		(474,051 )

NET CURRENT ASSETS (LIABILITIES)			(9,048 )		458,964

TOTAL ASSETS LESS CURRENT LIABILITIES			622,242		577,384

Creditors: Amounts Falling Due After More Than One Year	10		(42,613 )		(14,847 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(19,914 )		(12,278 )

NET ASSETS			559,715		550,259

CAPITAL AND RESERVES
Called up share capital	12		500		500
Capital redemption reserve			500		500
Profit and Loss Account			558,715		549,259

SHAREHOLDERS' FUNDS			559,715		550,259