Caseware UK (AP4) 2023.0.135 2023.0.135 2023-04-302023-04-302022-05-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10870269 2022-05-01 2023-04-30 10870269 2021-05-01 2022-04-30 10870269 2023-04-30 10870269 2022-04-30 10870269 1 2022-05-01 2023-04-30 10870269 d:Director1 2022-05-01 2023-04-30 10870269 d:Director2 2022-05-01 2023-04-30 10870269 d:RegisteredOffice 2022-05-01 2023-04-30 10870269 d:Agent1 2022-05-01 2023-04-30 10870269 c:CurrentFinancialInstruments 2023-04-30 10870269 c:CurrentFinancialInstruments 2022-04-30 10870269 c:Non-currentFinancialInstruments 2023-04-30 10870269 c:Non-currentFinancialInstruments 2022-04-30 10870269 c:CurrentFinancialInstruments c:WithinOneYear 2023-04-30 10870269 c:CurrentFinancialInstruments c:WithinOneYear 2022-04-30 10870269 c:ShareCapital 2023-04-30 10870269 c:ShareCapital 2022-04-30 10870269 c:RetainedEarningsAccumulatedLosses 2023-04-30 10870269 c:RetainedEarningsAccumulatedLosses 2022-04-30 10870269 d:OrdinaryShareClass1 2022-05-01 2023-04-30 10870269 d:OrdinaryShareClass1 2023-04-30 10870269 d:FRS102 2022-05-01 2023-04-30 10870269 d:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 10870269 d:FullAccounts 2022-05-01 2023-04-30 10870269 d:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 10870269 c:Subsidiary1 2022-05-01 2023-04-30 10870269 c:Subsidiary1 1 2022-05-01 2023-04-30 10870269 c:Subsidiary2 2022-05-01 2023-04-30 10870269 c:Subsidiary2 1 2022-05-01 2023-04-30 10870269 6 2022-05-01 2023-04-30 10870269 e:PoundSterling 2022-05-01 2023-04-30 xbrli:shares iso4217:GBP xbrli:pure



Company Registration No. 10870269 (England and Wales)







CARBERRY HOLDINGS 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 HOLDINGS LIMITED
 
 
COMPANY INFORMATION


Directors
Jonathan O'Donovan 
Michael Vaughan 




Registered number
10870269



Registered office
40 Chamberlayne Road
London

United Kingdom

NW10 3JE




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 HOLDINGS LIMITED
 

CONTENTS



Page
Balance Sheet
 
 
1 - 2
Notes to the Financial Statements
 
 
3 - 7


 
CARBERRY HOLDINGS LIMITED
REGISTERED NUMBER:10870269

BALANCE SHEET
AS AT 30 APRIL 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
200
200

  
200
200

Current assets
  

Debtors: amounts falling due after more than one year
 5 
720,000
720,000

Debtors: amounts falling due within one year
 5 
9,821
9,821

Cash at bank and in hand
  
131,413
227,418

  
861,234
957,239

Creditors: amounts falling due within one year
 6 
(303,054)
(337,854)

Net current assets
  
 
 
558,180
 
 
619,385

Total assets less current liabilities
  
558,380
619,585

  

Net assets
  
558,380
619,585


Capital and reserves
  

Called up share capital 
 7 
300
300

Profit and loss account
  
558,080
619,285

  
558,380
619,585


Page 1

 
CARBERRY HOLDINGS LIMITED
REGISTERED NUMBER:10870269
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2023

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 2

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

1.


General information

Carberry Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 40 Chamberlayne Road, London, NW10 3JE.

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 company and its subsidiary undertakings comprise a small group. The company has therefore taken advantage of the exemption provided by Section 298 of the Companies Act 2006 not to prepare group accounts.

 
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

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

 
2.4

Cash and cash equivalents

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

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Page 3

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

2.Accounting policies (continued)

 
2.6

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 of income or expense that are taxable or deductible in other years and it excludes items that are never 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 May 2022
200



At 30 April 2023
200





Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Registered office

Class of shares

Holding

Carberry Contract Services Limited
England and Wales
Ordinary
100%
Carberry Investments Limited
England and Wales
Ordinary
100%

Page 4

 
CARBERRY HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023
Subsidiary undertakings (continued)

The aggregate of the share capital and reserves as at 30 April 2023 and the profit or loss for the year ended on that date for the subsidiary undertakings were as follows:

Name
Aggregate of share capital and reserves
Profit/(Loss)
£
£

Carberry Contract Services Limited
86,730
(748,329)

Carberry Investments Limited
76,758
16,996

Page 5

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

5.


Debtors

2023
2022
£
£

Due after more than one year

Amounts owed by group undertakings
720,000
720,000


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

2023
2022
£
£

Due within one year

Other debtors
9,821
9,821


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


6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
1,000
1,000

Amounts owed to group undertakings
300,651
335,451

Corporation tax
203
203

Accruals and deferred income
1,200
1,200

303,054
337,854


The amounts owed to group undertakings are unsecured, interest free, and payable on demand.


7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



300 Ordinary shares of £1 each
300
300


Page 6

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

8.


Profit and loss reserves

2023
2022
£
£



At the beginning of the year
619,285
692,499

Loss for the year
(1,205)
(1,214)

Dividend declared and paid in the year
(60,000)
(72,000)

At the end of the year
558,080
619,285


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.


10.


Post balance sheet events

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


11.


Parent company

The ultimate controlling interest is held by Jonathan O'Donovan and Michael Vaughan who are the directors and 100% shareholders of the company.

 
Page 7