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REGISTERED NUMBER: 13272494 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

CARTERS HSA LIMITED

CARTERS HSA LIMITED (REGISTERED NUMBER: 13272494)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CARTERS HSA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: J Carter
C A Carter





REGISTERED OFFICE: Church View Chambers
38 Market Square
Toddington
Bedfordshire
LU5 6BS





REGISTERED NUMBER: 13272494 (England and Wales)





ACCOUNTANTS: Landers Accountants Ltd
Church View Chambers
38 Market Square
Toddington
Bedfordshire
LU5 6BS

CARTERS HSA LIMITED (REGISTERED NUMBER: 13272494)

BALANCE SHEET
31 MARCH 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 9,000 12,000
Tangible assets 5 14,088 13,902
23,088 25,902

CURRENT ASSETS
Debtors 6 2,596 628
Cash at bank 17,041 50,744
19,637 51,372
CREDITORS
Amounts falling due within one year 7 14,590 36,332
NET CURRENT ASSETS 5,047 15,040
TOTAL ASSETS LESS CURRENT
LIABILITIES

28,135

40,942

PROVISIONS FOR LIABILITIES 1,293 703
NET ASSETS 26,842 40,239

CAPITAL AND RESERVES
Called up share capital 100 -
Retained earnings 26,742 40,239
26,842 40,239

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

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

CARTERS HSA LIMITED (REGISTERED NUMBER: 13272494)

BALANCE SHEET - continued
31 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 18 December 2023 and were signed on its behalf by:





J Carter - Director


CARTERS HSA LIMITED (REGISTERED NUMBER: 13272494)

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

1. STATUTORY INFORMATION

Carters HSA 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.

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

CARTERS HSA LIMITED (REGISTERED NUMBER: 13272494)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 15,000
AMORTISATION
At 1 April 2022 3,000
Charge for year 3,000
At 31 March 2023 6,000
NET BOOK VALUE
At 31 March 2023 9,000
At 31 March 2022 12,000

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022 5,435 10,000 1,500 16,935
Additions 3,296 - 855 4,151
Disposals - - (350 ) (350 )
At 31 March 2023 8,731 10,000 2,005 20,736
DEPRECIATION
At 1 April 2022 533 2,000 500 3,033
Charge for year 1,283 2,000 536 3,819
Eliminated on disposal - - (204 ) (204 )
At 31 March 2023 1,816 4,000 832 6,648
NET BOOK VALUE
At 31 March 2023 6,915 6,000 1,173 14,088
At 31 March 2022 4,902 8,000 1,000 13,902

CARTERS HSA LIMITED (REGISTERED NUMBER: 13272494)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors (3,361 ) -
Other debtors 5,957 628
2,596 628

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Taxation and social security 10,181 23,517
Other creditors 4,409 12,815
14,590 36,332