Registered number
08522060
Carlin Management Services Ltd
Filleted Accounts
31 January 2023
Carlin Management Services Ltd
Registered number: 08522060
Balance Sheet
as at 31 January 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 93,125 90,898
Current assets
Stocks 372,128 280,312
Debtors 4 235,397 115,638
Cash at bank and in hand 80,815 179,192
688,340 575,142
Creditors: amounts falling due within one year 5 (127,515) (80,208)
Net current assets 560,825 494,934
Total assets less current liabilities 653,950 585,832
Creditors: amounts falling due after more than one year 6 (111,980) (200,000)
Net assets 541,970 385,832
Capital and reserves
Called up share capital 200 200
Profit and loss account 541,770 385,632
Shareholders' funds 541,970 385,832
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
T J Carlin
Director
Approved by the board on 31 August 2023
Carlin Management Services Ltd
Notes to the Accounts
for the year ended 31 January 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% Straight Line Basis
Motor Vehicles 25% Straight Line Basis
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 February 2022 108,059 20,000 128,059
Additions 34,242 - 34,242
At 31 January 2023 142,301 20,000 162,301
Depreciation
At 1 February 2022 32,161 5,000 37,161
Charge for the year 27,015 5,000 32,015
At 31 January 2023 59,176 10,000 69,176
Net book value
At 31 January 2023 83,125 10,000 93,125
At 31 January 2022 75,898 15,000 90,898
4 Debtors 2023 2022
£ £
Trade debtors 25,000 25,000
Amounts owed by group undertakings and undertakings in which the company has a participating interest 210,397 90,638
235,397 115,638
5 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 12,405 12,000
Amounts owed to group undertakings and undertakings in which the company has a participating interest 1,301 -
Taxation and social security costs 113,809 68,208
127,515 80,208
6 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 107,618 200,000
Other creditors 4,362 -
111,980 200,000
7 Other information
Carlin Management Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
The Stables Old Down House
Swelling Hill
Ropley
Hampshire
SO24 0DA
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