REGISTERED NUMBER: 12821521 (England and Wales)

Crystal Key Solutions Limited

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

3,846

-

Investments

5

100

100

Investment property

6

257,500

270,000

261,446

270,100

CURRENT ASSETS

Debtors

7

50,032

44,655

Cash at bank

2,651

32,575

52,683

77,230

CREDITORS

Amounts falling due within one year

8

190,573

192,177

NET CURRENT LIABILITIES

(137,890

)

(114,947

)

TOTAL ASSETS LESS CURRENT LIABILITIES

123,556

155,153

CREDITORS

Amounts falling due after more than one year

9

(168,350

)

(168,350

)

PROVISIONS FOR LIABILITIES

(6,192

)

(7,836

)

NET LIABILITIES

(50,986

)

(21,033

)

CAPITAL AND RESERVES

Called up share capital

1,022

1,022

Retained earnings

(52,008

)

(22,055

)

SHAREHOLDERS' FUNDS

(50,986

)

(21,033

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2026 and were signed on its behalf by:

Mrs S S Hira - Director

Mr R Hira - Director

1.	STATUTORY INFORMATION

Crystal Key Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12821521

Registered office:

27 Parrys Close

Stoke Bishop

Bristol

BS9 1AW

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation

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

Current or deferred taxation assets and liabilities are not discounted.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 enacted 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

4,592

At 31 March 2026

4,592

DEPRECIATION

Charge for year

746

At 31 March 2026

746

NET BOOK VALUE

At 31 March 2026

3,846

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaki

£

COST

At 1 April 2025

and 31 March 2026

100

NET BOOK VALUE

At 31 March 2026

100

At 31 March 2025

100

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

270,000

Revaluations

(12,500

)

At 31 March 2026

257,500

NET BOOK VALUE

At 31 March 2026

257,500

At 31 March 2025

270,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2021

(8,756

)

Valuation in 2022

40,000

Valuation in 2024

10,000

Valuation in 2025

(12,500

)

Cost

228,756

257,500

If the investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

228,756

228,756

The investment property was valued on an open market basis on 31 March 2026 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

34,737

34,742

Other debtors

15,295

9,913

50,032

44,655

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

15,368

-

Other creditors

175,205

192,177

190,573

192,177

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

168,350

168,350

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

168,350

168,350

The bank loans are secured by negative pledges and/or fixed charges over the investment properties held in the company.