Crystal Environmental Services Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05972400

Crystal Environmental Services Ltd

Filleted Unaudited Financial Statements

31 January 2026

Crystal Environmental Services Ltd

Statement of Financial Position

31 January 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		24,604	6,371

Current assets

Debtors	6	21,208	80,355
Cash at bank and in hand		105,273	98,655
		---------	---------
		126,481	179,010

Creditors: amounts falling due within one year	7	99,442		38,151
		---------		---------
Net current assets			27,039	140,859
			--------	---------
Total assets less current liabilities			51,643	147,230

Provisions	6,151	1,593
	--------	---------
Net assets	45,492	145,637
	--------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	45,392	145,537
	--------	---------
Shareholders funds	45,492	145,637
	--------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 2026 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 financial statements for the year in question in accordance with section 476 ;

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

Crystal Environmental Services Ltd

Statement of Financial Position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 11 September 2026 , and are signed on behalf of the board by:

Mr D Draycott	Mr J Gaunt
Director	Director

Company registration number: 05972400

Crystal Environmental Services Ltd

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Unit 4 Stanton Court, Merlin Way, Quarry Hill Industri, Ilkeston, DE7 4RA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Fixtures and fittings	-	25% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2025: 5 ).

5. Tangible assets

	Short leasehold property	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£	£
Cost
At 1 Feb 2025	2,000	13,496	167	28,470	2,826	46,959
Additions	–	–	–	25,385	305	25,690
	-------	--------	----	--------	-------	--------
At 31 Jan 2026	2,000	13,496	167	53,855	3,131	72,649
	-------	--------	----	--------	-------	--------
Depreciation
At 1 Feb 2025	–	12,818	160	26,602	1,008	40,588
Charge for the year	–	170	1	6,813	473	7,457
	-------	--------	----	--------	-------	--------
At 31 Jan 2026	–	12,988	161	33,415	1,481	48,045
	-------	--------	----	--------	-------	--------
Carrying amount
At 31 Jan 2026	2,000	508	6	20,440	1,650	24,604
	-------	--------	----	--------	-------	--------
At 31 Jan 2025	2,000	678	7	1,868	1,818	6,371
	-------	--------	----	--------	-------	--------

6. Debtors

	2026	2025
	£	£
Trade debtors	7,462	20,644
Other debtors	13,746	59,711
	--------	--------
	21,208	80,355
	--------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	–	546
Corporation tax	8,879	24,282
Social security and other taxes	7,772	8,623
Other creditors	82,791	4,700
	--------	--------
	99,442	38,151
	--------	--------

8. Other financial commitments

A rental lease was signed in December 2019 for an 8 year period at £7,500 per annum. This was reviewed in December 2023 and has been increased to £8,525 per annum. The company is committed to future rental lease payments of £17,050 (2025 - £25,575).

9. Directors' advances, credits and guarantees

At the balance sheet date, the company owed £78,091 (2025 - £7,215 due by the directors) to the directors. The Directors' loans are interest free and repayable on demand.