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2022-04-30 04048508 frs-core:UnlistedNon-exchangeTraded 2021-04-30 04048508 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-04-30 04048508 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 04048508 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 04048508 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 04048508 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 04048508 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 04048508 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 04048508 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-30 04048508 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-04-30 04048508 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2021-05-01 2022-04-30 04048508 frs-core:CurrentFinancialInstruments 11 2022-04-30 04048508 frs-core:Non-currentFinancialInstruments 11 2022-04-30 04048508 12 2021-05-01 2022-04-30 04048508 frs-core:CurrentFinancialInstruments 12 2022-04-30 04048508 frs-core:Non-currentFinancialInstruments 12 2022-04-30 04048508 13 2021-05-01 2022-04-30 04048508 frs-core:CurrentFinancialInstruments 13 2022-04-30 04048508 frs-core:Non-currentFinancialInstruments 13 2022-04-30 04048508 14 2021-05-01 2022-04-30 04048508 frs-core:CurrentFinancialInstruments 14 2022-04-30 04048508 frs-core:Non-currentFinancialInstruments 14 2022-04-30 04048508 15 2021-05-01 2022-04-30 04048508 frs-core:CurrentFinancialInstruments 15 2022-04-30 04048508 frs-core:Non-currentFinancialInstruments 15 2022-04-30 04048508 16 2021-05-01 2022-04-30 04048508 frs-core:CurrentFinancialInstruments 16 2022-04-30 04048508 frs-core:Non-currentFinancialInstruments 16 2022-04-30 04048508 17 2021-05-01 2022-04-30 04048508 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2021-05-01 2022-04-30 04048508 dpl-frs:Item2 2021-05-01 2022-04-30 04048508 dpl-frs:Item2 2021-04-30 04048508 dpl-frs:Item2 2022-04-30 04048508 dpl-frs:CostSales dpl-frs:Item2 2021-05-01 2022-04-30 04048508 dpl-frs:CostSales dpl-frs:Item2 2021-04-30 04048508 dpl-frs:CostSales dpl-frs:Item2 2022-04-30 04048508 dpl-frs:DistributionCosts dpl-frs:Item2 2021-05-01 2022-04-30 04048508 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-05-01 2022-04-30 04048508 dpl-frs:Item3 2021-05-01 2022-04-30 04048508 dpl-frs:Item3 2021-04-30 04048508 dpl-frs:Item3 2022-04-30 04048508 dpl-frs:CostSales dpl-frs:Item3 2021-05-01 2022-04-30 04048508 dpl-frs:CostSales dpl-frs:Item3 2021-04-30 04048508 dpl-frs:CostSales dpl-frs:Item3 2022-04-30 04048508 dpl-frs:DistributionCosts dpl-frs:Item3 2021-05-01 2022-04-30 04048508 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-05-01 2022-04-30 04048508 dpl-frs:Item4 2021-05-01 2022-04-30 04048508 dpl-frs:Item4 2021-04-30 04048508 dpl-frs:Item4 2022-04-30 04048508 dpl-frs:CostSales dpl-frs:Item4 2021-05-01 2022-04-30 04048508 dpl-frs:CostSales dpl-frs:Item4 2021-04-30 04048508 dpl-frs:CostSales dpl-frs:Item4 2022-04-30 04048508 dpl-frs:DistributionCosts dpl-frs:Item4 2021-05-01 2022-04-30 04048508 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-05-01 2022-04-30 04048508 dpl-frs:Item5 2021-05-01 2022-04-30 04048508 dpl-frs:Item5 2021-04-30 04048508 dpl-frs:Item5 2022-04-30 04048508 dpl-frs:CostSales dpl-frs:Item5 2021-05-01 2022-04-30 04048508 dpl-frs:CostSales dpl-frs:Item5 2021-04-30 04048508 dpl-frs:CostSales dpl-frs:Item5 2022-04-30 04048508 dpl-frs:DistributionCosts dpl-frs:Item5 2021-05-01 2022-04-30 04048508 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-05-01 2022-04-30 04048508 dpl-frs:Item6 2021-05-01 2022-04-30 04048508 dpl-frs:Item6 2021-04-30 04048508 dpl-frs:Item6 2022-04-30 04048508 dpl-frs:CostSales dpl-frs:Item6 2021-05-01 2022-04-30 04048508 dpl-frs:CostSales dpl-frs:Item6 2021-04-30 04048508 dpl-frs:CostSales dpl-frs:Item6 2022-04-30 04048508 dpl-frs:DistributionCosts dpl-frs:Item6 2021-05-01 2022-04-30 04048508 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-05-01 2022-04-30 04048508 dpl-frs:Item7 2021-05-01 2022-04-30 04048508 dpl-frs:Item7 2021-04-30 04048508 dpl-frs:Item7 2022-04-30 04048508 dpl-frs:CostSales dpl-frs:Item7 2021-05-01 2022-04-30 04048508 dpl-frs:CostSales dpl-frs:Item7 2021-04-30 04048508 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 04048508 dpl-frs:DistributionCosts dpl-frs:Item7 2021-05-01 2022-04-30 04048508 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-05-01 2022-04-30 04048508 dpl-frs:Item8 2021-05-01 2022-04-30 04048508 dpl-frs:Item8 2021-04-30 04048508 dpl-frs:Item8 2022-04-30 04048508 dpl-frs:CostSales dpl-frs:Item8 2021-05-01 2022-04-30 04048508 dpl-frs:CostSales dpl-frs:Item8 2021-04-30 04048508 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 04048508 dpl-frs:DistributionCosts dpl-frs:Item8 2021-05-01 2022-04-30 04048508 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-05-01 2022-04-30 04048508 dpl-frs:Item9 2021-05-01 2022-04-30 04048508 dpl-frs:Item9 2021-04-30 04048508 dpl-frs:Item9 2022-04-30 04048508 dpl-frs:CostSales dpl-frs:Item9 2021-05-01 2022-04-30 04048508 dpl-frs:CostSales dpl-frs:Item9 2021-04-30 04048508 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 04048508 dpl-frs:DistributionCosts dpl-frs:Item9 2021-05-01 2022-04-30 04048508 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-05-01 2022-04-30 04048508 dpl-frs:Item10 2021-05-01 2022-04-30 04048508 dpl-frs:Item10 2021-04-30 04048508 dpl-frs:Item10 2022-04-30 04048508 dpl-frs:CostSales dpl-frs:Item10 2021-05-01 2022-04-30 04048508 dpl-frs:CostSales dpl-frs:Item10 2021-04-30 04048508 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 04048508 dpl-frs:DistributionCosts dpl-frs:Item10 2021-05-01 2022-04-30 04048508 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-05-01 2022-04-30 04048508 dpl-frs:Item11 2021-05-01 2022-04-30 04048508 dpl-frs:Item11 2021-04-30 04048508 dpl-frs:Item11 2022-04-30 04048508 dpl-frs:CostSales dpl-frs:Item11 2021-05-01 2022-04-30 04048508 dpl-frs:CostSales dpl-frs:Item11 2021-04-30 04048508 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 04048508 dpl-frs:DistributionCosts dpl-frs:Item11 2021-05-01 2022-04-30 04048508 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-05-01 2022-04-30 04048508 dpl-frs:Item12 2021-05-01 2022-04-30 04048508 dpl-frs:Item12 2021-04-30 04048508 dpl-frs:Item12 2022-04-30 04048508 dpl-frs:CostSales dpl-frs:Item12 2021-05-01 2022-04-30 04048508 dpl-frs:CostSales dpl-frs:Item12 2021-04-30 04048508 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 04048508 dpl-frs:DistributionCosts dpl-frs:Item12 2021-05-01 2022-04-30 04048508 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-05-01 2022-04-30 04048508 1 2021-05-01 2022-04-30 04048508 frs-countries:EnglandWales 2021-05-01 2022-04-30
Registered number: 04048508
Carisson Properties Limited
Unaudited Financial Statements
For The Year Ended 30 April 2023
Pink Accountants
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 April 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Pink Accountants
31/01/2024
Pink Accountants
28/29a Station Street
Walsall
West Midlands
WS2 9JZ
Page 1
Page 2
Balance Sheet
Registered number: 04048508
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 342,578 346,266
342,578 346,266
CURRENT ASSETS
Cash at bank and in hand 33,657 59,386
33,657 59,386
Creditors: Amounts Falling Due Within One Year 5 (206,946 ) (194,709 )
NET CURRENT ASSETS (LIABILITIES) (173,289 ) (135,323 )
TOTAL ASSETS LESS CURRENT LIABILITIES 169,289 210,943
NET ASSETS 169,289 210,943
CAPITAL AND RESERVES
Called up share capital 6 2 2
Revaluation reserve 8 106,837 106,837
Profit and Loss Account 62,450 104,104
SHAREHOLDERS' FUNDS 169,289 210,943
Page 2
Page 3
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Carl Cooper
Director
31/01/2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Carisson Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04048508 . The registered office is 28/29A Station Street, Walsall, WS2 9JZ.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Freehold 20% Straight Line
Plant & Machinery 20% Straight Line
Motor Vehicles 20% Straight Line
Computer Equipment 25% RBM
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2022 329,766 6,915 22,500 - 359,181
Additions - - - 1,083 1,083
As at 30 April 2023 329,766 6,915 22,500 1,083 360,264
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 May 2022 - 6,915 6,000 - 12,915
Provided during the period - - 4,500 271 4,771
As at 30 April 2023 - 6,915 10,500 271 17,686
Net Book Value
As at 30 April 2023 329,766 - 12,000 812 342,578
As at 1 May 2022 329,766 - 16,500 - 346,266
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 183,170 182,841
Corporation tax 1,831 1,831
Other taxes and social security 9,219 7,773
Other creditors 626 91
Accruals and deferred income - 2,138
Director's loan account 12,100 35
206,946 194,709
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
7. Directors Advances, Credits and Guarantees
Dividends paid to directors
8. Reserves
Revaluation Reserve
£
As at 1 May 2022 106,837
As at 30 April 2023 106,837
Page 5