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REGISTERED NUMBER: 09087440 (England and Wales)






















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

FOR

CARNROE CONSULTING LIMITED

CARNROE CONSULTING LIMITED (REGISTERED NUMBER: 09087440)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CARNROE CONSULTING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2023







DIRECTORS: C R S Williams
Mrs R-M Williams





REGISTERED OFFICE: 83 Cambridge Street
Pimlico
London
SW1V 4PS





REGISTERED NUMBER: 09087440 (England and Wales)





ACCOUNTANTS: George Hay & Company
Chartered Accountants
83 Cambridge Street
London
SW1V 4PS

CARNROE CONSULTING LIMITED (REGISTERED NUMBER: 09087440)

BALANCE SHEET
31ST MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,719 8,968
Investments 5 450,412 -
457,131 8,968

CURRENT ASSETS
Debtors 6 24,135 9,090
Cash at bank 422,713 884,356
446,848 893,446
CREDITORS
Amounts falling due within one year 7 49,449 83,812
NET CURRENT ASSETS 397,399 809,634
TOTAL ASSETS LESS CURRENT
LIABILITIES

854,530

818,602

PROVISIONS FOR LIABILITIES 794 -
NET ASSETS 853,736 818,602

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 853,636 818,502
SHAREHOLDERS' FUNDS 853,736 818,602

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 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.

CARNROE CONSULTING LIMITED (REGISTERED NUMBER: 09087440)

BALANCE SHEET - continued
31ST MARCH 2023


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th February 2024 and were signed on its behalf by:





C R S Williams - Director


CARNROE CONSULTING LIMITED (REGISTERED NUMBER: 09087440)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023

1. STATUTORY INFORMATION

Carnroe Consulting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% reducing balance
Computer equipment - 25% straight line

Financial instruments
The company only enters into basic financial transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

CARNROE CONSULTING LIMITED (REGISTERED NUMBER: 09087440)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023

2. ACCOUNTING POLICIES - continued

Fixed asset investments
Fixed asset investments are carried at market value. Revaluation gains are recognised in the Profit and Loss
Account. Deferred tax is provided on the gains or losses at the rate expected to apply when the investments are sold.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st April 2022 62,402 3,786 66,188
Additions - 208 208
Disposals - (92 ) (92 )
At 31st March 2023 62,402 3,902 66,304
DEPRECIATION
At 1st April 2022 54,072 3,148 57,220
Charge for year 2,083 374 2,457
Eliminated on disposal - (92 ) (92 )
At 31st March 2023 56,155 3,430 59,585
NET BOOK VALUE
At 31st March 2023 6,247 472 6,719
At 31st March 2022 8,330 638 8,968

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
Additions 464,896
Disposals (17,661 )
Revaluations 3,177
At 31st March 2023 450,412
NET BOOK VALUE
At 31st March 2023 450,412

CARNROE CONSULTING LIMITED (REGISTERED NUMBER: 09087440)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023

5. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 31st March 2023 is represented by:

Other
investments
£   
Valuation in 2023 3,177
Cost 447,235
450,412

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 21,283 7,650
Prepayments 2,852 1,440
24,135 9,090

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 19,864 -
Tax 8,411 68,616
Social security and other taxes 2,371 -
VAT 1,269 418
Director's current accounts 7,177 10,177
Accrued expenses 10,357 4,601
49,449 83,812