Caseware UK (AP4) 2023.0.135 2023.0.135 2023-04-302023-04-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-05-01false7No description of principal activity7truetrue 05770310 2022-05-01 2023-04-30 05770310 2021-05-01 2022-04-30 05770310 2023-04-30 05770310 2022-04-30 05770310 1 2022-05-01 2023-04-30 05770310 d:CompanySecretary1 2022-05-01 2023-04-30 05770310 d:Director1 2022-05-01 2023-04-30 05770310 d:Director2 2022-05-01 2023-04-30 05770310 d:RegisteredOffice 2022-05-01 2023-04-30 05770310 d:Agent1 2022-05-01 2023-04-30 05770310 c:CurrentFinancialInstruments 2023-04-30 05770310 c:CurrentFinancialInstruments 2022-04-30 05770310 c:Non-currentFinancialInstruments 2023-04-30 05770310 c:Non-currentFinancialInstruments 2022-04-30 05770310 c:CurrentFinancialInstruments c:WithinOneYear 2023-04-30 05770310 c:CurrentFinancialInstruments c:WithinOneYear 2022-04-30 05770310 c:Non-currentFinancialInstruments c:AfterOneYear 2023-04-30 05770310 c:Non-currentFinancialInstruments c:AfterOneYear 2022-04-30 05770310 c:ShareCapital 2023-04-30 05770310 c:ShareCapital 2022-04-30 05770310 c:RetainedEarningsAccumulatedLosses 2023-04-30 05770310 c:RetainedEarningsAccumulatedLosses 2022-04-30 05770310 d:OrdinaryShareClass1 2022-05-01 2023-04-30 05770310 d:OrdinaryShareClass1 2023-04-30 05770310 d:FRS102 2022-05-01 2023-04-30 05770310 d:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 05770310 d:FullAccounts 2022-05-01 2023-04-30 05770310 d:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 05770310 e:PoundSterling 2022-05-01 2023-04-30 xbrli:shares iso4217:GBP xbrli:pure



Company Registration No. 05770310 (England and Wales)







CARBERRY CONTRACT SERVICES LIMITED

UNAUDITED
FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 APRIL 2023




































Riordan O'Sullivan & Co
Chartered Certified Accountants
40 Chamberlayne Road
London
NW10 3JE

 
CARBERRY CONTRACT SERVICES LIMITED
 
 
COMPANY INFORMATION


Directors
Jonathan O'Donovan 
Michael Vaughan 




Company secretary
Michael Vaughan



Registered number
05770310



Registered office
132 Hertford Road

Enfield

Middlesex

EN3 5AX




Accountants
Riordan O'Sullivan & Co
Chartered Certified Accountants

40 Chamberlayne Road

London

NW10 3JE




Bankers
Handelsbanken
2nd Floor (East Suite)

Nicholas House

River Front

Enfield

EN1 3TP





 
CARBERRY CONTRACT SERVICES LIMITED
 

CONTENTS



Page
Balance Sheet
 
 
1 - 2
Notes to the Financial Statements
 
 
3 - 6


 
CARBERRY CONTRACT SERVICES LIMITED
REGISTERED NUMBER:05770310

BALANCE SHEET
AS AT 30 APRIL 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors
 4 
520,356
693,787

Cash at bank and in hand
  
62,314
677,652

  
582,670
1,371,439

Creditors: amounts falling due within one year
 5 
(495,940)
(493,491)

Net current assets
  
 
 
86,730
 
 
877,948

Total assets less current liabilities
  
86,730
877,948

Creditors: amounts falling due after more than one year
 6 
-
(42,889)

  

Net assets
  
86,730
835,059


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
86,630
834,959

  
86,730
835,059


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 January 2024.




___________________________
Jonathan O'Donovan
Director
Page 1

 
CARBERRY CONTRACT SERVICES LIMITED
REGISTERED NUMBER:05770310
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2023


The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
CARBERRY CONTRACT SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1.


General information

Carberry Contract Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 132 Hertford Road, Enfield, Middlesex, EN3 5AX.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

 
2.2

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

 
2.3

Turnover

Turnover represents the amount of invoiced work done, excluding value added tax, adjusted for work in progress at the year end.

 
2.4

Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

 
2.5

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items or expense that are taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date. 

  
2.6

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Page 3

 
CARBERRY CONTRACT SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

2.Accounting policies (continued)

 
2.7

Leases

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce constant periodic rates of charge on the net obligations outstanding in each period.

  
2.8

Amounts recoverable on contracts

Amounts recoverable on contracts, including work-in-progress, are shown within debtors and are stated at the net sales value of the work done after provisions for contingencies and anticipated future losses on contracts, less amounts received as progress payments on account. Turnover and related costs are recorded as contract activity progresses. An appropriate proportion of the anticipated contract profit or loss is recognised as the contract activity progresses commensurate with performance and anticipated final outcome. Excess progress payments are included in creditors as payments received on account.

 
2.9

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Profit and Loss Account in the same period as the related expenditure.

 
2.10

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.


3.


Employees

The average monthly number of employees, including directors, during the year was 7 (2022 - 7).


4.


Debtors

2023
2022
£
£


Trade debtors
212,615
326,643

Amounts owed by group undertakings
307,741
341,341

Other debtors
-
9,081

Prepayments and accrued income
-
16,722

520,356
693,787


The amounts owed by group undertakings are unsecured, interest free, and repayable on demand.
 

Page 4

 
CARBERRY CONTRACT SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
86,589
242,033

Other taxation and social security
7,642
24,014

Other creditors
8,342
9,074

Accruals
393,367
218,370

495,940
493,491



6.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Other loans
-
42,889



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1 each
100
100



8.


Profit and loss reserve

2023
2022
£
£





Profit and loss account
834,959
659,396

(Loss)/Profit for the year

(748,329)
175,563


86,630
834,959



9.


Related party transactions

The company has taken advantage of the exemption available with Financial Reporting Standard 102, Section 33.1A, 'Related Party Disclosures' not to disclose transactions entered and outstanding balances between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member.

Page 5

 
CARBERRY CONTRACT SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

10.


Post balance sheet events

There were no events after the year end which materially affected the company.


11.


Controlling party

The parent company is Carberry Holdings Limited. Jonathan O'Donovan and Michael Vaughan, each control 50% of the ordinary share capital of Carberry Holdings Limited, therefore are the company's ultimate controllers.

 
Page 6