Company registration number 02752075 (England and Wales)
CRAYSTONE INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CRAYSTONE INVESTMENTS LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
CRAYSTONE INVESTMENTS LIMITED
STATEMENT OF FINANCIAL POSITION
As At 30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
146
203
Current assets
Stocks
5,141
2,781
Debtors
5
6,467
11,291
Cash at bank and in hand
9,581
13,770
21,189
27,842
Creditors: amounts falling due within one year
6
(11,848)
(17,530)
Net current assets
9,341
10,312
Net assets
9,487
10,515
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
9,485
10,513
Total equity
9,487
10,515

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 August 2026 and are signed on its behalf by:
Mr G Jones
Director
Company registration number 02752075 (England and Wales)
CRAYSTONE INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 November 2025
- 2 -
1
Accounting policies
Company information

Craystone Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 7 The Old Bakery, Mill Street, Westhoughton, Bolton, Lancashire, United Kingdom, BL5 3GL.

1.1
Basis of preparation

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

The principal accounting policies adopted in the preparation of the financial statements are set out below.

The disclosure requirements of section 1a of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable excluding discounts, rebates, value added tax and other sales taxes.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% on reducing balance
Computers
straight line over 3 years
1.4
Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

1.5
Financial instruments

The following assets and liabilities are classified as financial instruments; trade debtors, Directors' loan accounts,trade creditors and accruals.

Financial instruments that are payable or receivable within one year, typically trade debtors, Directors' loan accounts, trade creditors and accruals are measured initially and subsequently at the undiscounted amount of the cash or other consideration that is expected to be paid or received.

1.6
Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

CRAYSTONE INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 November 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been ena cted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

1.7
Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
-
0
1,808
Adjustments in respect of prior periods
(228)
-
0
Total current tax
(228)
1,808
4
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 December 2024 and 30 November 2025
888
4,690
5,578
Depreciation and impairment
At 1 December 2024
832
4,543
5,375
Depreciation charged in the year
8
49
57
At 30 November 2025
840
4,592
5,432
CRAYSTONE INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 November 2025
4
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
(Continued)
- 4 -
Carrying amount
At 30 November 2025
48
98
146
At 30 November 2024
56
147
203
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
6,015
8,777
Corporation tax recoverable
228
-
0
Other debtors
224
2,514
6,467
11,291
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
5,465
11,133
Corporation tax
-
0
1,808
Other taxation and social security
170
-
0
Other creditors
6,213
4,589
11,848
17,530
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