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2022-12-31 10764279 frs-core:NetGoodwill 2022-01-01 2022-12-31 10764279 frs-core:NetGoodwill 2021-12-31 10764279 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 10764279 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 10764279 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 10764279 frs-core:LandBuildings 2022-12-31 10764279 frs-core:LandBuildings 2022-01-01 2022-12-31 10764279 frs-core:LandBuildings 2021-12-31 10764279 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 10764279 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 10764279 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 10764279 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 10764279 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 10764279 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 10764279 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 10764279 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2022-01-01 2022-12-31 10764279 frs-bus:OrdinaryShareClass2 2021-12-31 10764279 frs-bus:OrdinaryShareClass2 2022-12-31 10764279 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 10764279 frs-bus:OrdinaryShareClass3 2021-12-31 10764279 frs-bus:OrdinaryShareClass3 2022-12-31 10764279 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 10764279 frs-bus:OrdinaryShareClass4 2021-12-31 10764279 frs-bus:OrdinaryShareClass4 2022-12-31 10764279 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 10764279 frs-bus:OrdinaryShareClass5 2021-12-31 10764279 frs-bus:OrdinaryShareClass5 2022-12-31 10764279 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 10764279 frs-bus:PreferenceShareClass1 2021-12-31 10764279 frs-bus:PreferenceShareClass1 2022-12-31 10764279 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 10764279 frs-bus:PreferenceShareClass2 2021-12-31 10764279 frs-bus:PreferenceShareClass2 2022-12-31 10764279 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 10764279 frs-bus:PreferenceShareClass3 2021-12-31 10764279 frs-bus:PreferenceShareClass3 2022-12-31 10764279 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 10764279 frs-bus:PreferenceShareClass4 2021-12-31 10764279 frs-bus:PreferenceShareClass4 2022-12-31 10764279 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 10764279 frs-bus:PreferenceShareClass5 2021-12-31 10764279 frs-bus:PreferenceShareClass5 2022-12-31 10764279 1 2022-01-01 2022-12-31 10764279 1 2022-12-31 10764279 1 2022-01-01 2022-12-31 10764279 frs-core:LeasedAssets 2022-01-01 2022-12-31 10764279 frs-core:OwnedAssets 2022-01-01 2022-12-31 10764279 frs-core:CurrencyRisk 2022-01-01 2022-12-31 10764279 frs-core:MarketRisk 2022-01-01 2022-12-31 10764279 frs-core:InterestRateRisk 2022-01-01 2022-12-31 10764279 frs-core:DeferredTaxation 2022-01-01 2022-12-31 10764279 frs-core:DeferredTaxation 2021-12-31 10764279 frs-core:DeferredTaxation 2022-12-31 10764279 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 10764279 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 10764279 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 10764279 frs-core:ProvisionsDeferredTax 2022-12-31 10764279 frs-core:OtherDeferredTax 2022-12-31 10764279 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 10764279 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 10764279 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 10764279 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 10764279 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 10764279 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 10764279 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 10764279 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 10764279 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 10764279 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 10764279 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 10764279 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 10764279 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 10764279 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 10764279 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 10764279 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 10764279 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 10764279 frs-core:TaxCreditsDeferredTax 2022-12-31 10764279 frs-core:CostValuation 2021-12-31 10764279 frs-core:AdditionsToInvestments 2022-12-31 10764279 frs-core:DisposalsRepaymentsInvestments 2022-12-31 10764279 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 10764279 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 10764279 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 10764279 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 10764279 frs-core:CostValuation 2022-12-31 10764279 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 10764279 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 10764279 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 10764279 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 10764279 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 10764279 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 10764279 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 10764279 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 10764279 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 10764279 frs-core:ListedExchangeTraded 2022-12-31 10764279 frs-core:ListedExchangeTraded 2021-12-31 10764279 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 10764279 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 10764279 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 10764279 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 10764279 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 10764279 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 10764279 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Registered number: 10764279
Carbon Theory Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10764279
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 14,000 15,167
Tangible Assets 5 2,146 4,678
16,146 19,845
CURRENT ASSETS
Stocks 6 692,105 424,677
Debtors 7 1,275,227 1,112,634
Cash at bank and in hand 114,898 34,963
2,082,230 1,572,274
Creditors: Amounts Falling Due Within One Year 8 (610,977 ) (968,370 )
NET CURRENT ASSETS (LIABILITIES) 1,471,253 603,904
TOTAL ASSETS LESS CURRENT LIABILITIES 1,487,399 623,749
Creditors: Amounts Falling Due After More Than One Year 9 (1,988,730 ) -
NET (LIABILITIES)/ASSETS (501,331 ) 623,749
CAPITAL AND RESERVES
Called up share capital 10 221 141
Share premium account 2,705,435 2,305,515
Other reserves - 100,000
Profit and Loss Account (3,206,987 ) (1,781,907 )
SHAREHOLDERS' FUNDS (501,331) 623,749
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Chris Onslow
Director
22/02/2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Carbon Theory Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10764279 . The registered office is Brickfields Bk. G01, 37 Cremer Street, London, E2 8HD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 15 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment over 3 to 5 years
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 9)
8 9
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 17,500
As at 31 December 2023 17,500
Amortisation
As at 1 January 2023 2,333
Provided during the period 1,167
As at 31 December 2023 3,500
Net Book Value
As at 31 December 2023 14,000
As at 1 January 2023 15,167
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Page 4
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 20,210
Additions 525
As at 31 December 2023 20,735
Depreciation
As at 1 January 2023 15,532
Provided during the period 3,057
As at 31 December 2023 18,589
Net Book Value
As at 31 December 2023 2,146
As at 1 January 2023 4,678
6. Stocks
2023 2022
£ £
Stock 692,105 424,677
692,105 424,677
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 199,053 78,301
Prepayments and accrued income 12,689 15,583
Other debtors 46,517 49,155
VAT 30,237 9,128
Amounts owed by group undertakings 986,731 960,467
1,275,227 1,112,634
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 432,753 544,554
Bank loans and overdrafts 51,667 201,389
Other taxes and social security 43,420 144,267
Other creditors 38,479 17,936
Accruals and deferred income 44,658 60,224
610,977 968,370
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9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 108,056 -
Envision RR Ltd 1,800,000 -
Accrual - Interest on Envision RR Ltd's loan 80,674 -
1,988,730 -
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 221 141
11. Related Party Transactions
During the year the company invoiced goods and services amounting to £60,778 (2022: £324,292) to Carbon Theory Inc, a wholly owned subsidiary incorporated in Delaware, USA. In addition, goods and services amounting to £17,365 (2022: £74,709) were invoiced to Carbon Theory Skincare Pty Ltd, a wholly owned subsidiary incorporated in Australia.
As at the year end the company was owed £977,735 (2022: £733,959) from Carbon Theory Inc. At year-end, the company wrote off £245,490 owed by Carbon Theory Skincare Pty Ltd. The amounts are unsecured, interest free and with no fixed date of repayment.
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