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Company Registration No. SC367937 (Scotland)
Carlyle Portfolio Limited Unaudited accounts for the year ended 30 November 2023
Carlyle Portfolio Limited Unaudited accounts Contents
Page
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Carlyle Portfolio Limited Company Information for the year ended 30 November 2023
Director
A Carlyle
Company Number
SC367937 (Scotland)
Registered Office
15 Belleisle Drive Ayr KA7 4BN
Accountants
Assenti & Noble Ltd 18 Mosshead Road Bearsden Glasgow G61 3HN
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Carlyle Portfolio Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,267 
738 
Current assets
Debtors
179 
9,000 
Cash at bank and in hand
13,399 
15,403 
13,578 
24,403 
Creditors: amounts falling due within one year
(8,424)
(14,294)
Net current assets
5,154 
10,109 
Total assets less current liabilities
7,421 
10,847 
Creditors: amounts falling due after more than one year
(16,206)
(18,806)
Net liabilities
(8,785)
(7,959)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(8,786)
(7,960)
Shareholders' funds
(8,785)
(7,959)
For the year ending 30 November 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 April 2024 and were signed on its behalf by
A Carlyle Director Company Registration No. SC367937
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Carlyle Portfolio Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Carlyle Portfolio Limited is a private company, limited by shares, registered in Scotland, registration number SC367937. The registered office is 15 Belleisle Drive, Ayr, KA7 4BN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents invoiced fees to customers, excluding value added tax, and includes estimates in respect of on-going contracts not invoiced by reference to stage of completion.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% straight line
Going concern
The balance sheet shows that the company has an excess of liabilities over assets. The accounts have been prepared on a going concern basis assuming the continuing financial support of the company's director.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 December 2022
24,030 
Additions
2,867 
At 30 November 2023
26,897 
Depreciation
At 1 December 2022
23,292 
Charge for the year
1,338 
At 30 November 2023
24,630 
Net book value
At 30 November 2023
2,267 
At 30 November 2022
738 
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Carlyle Portfolio Limited Notes to the Accounts for the year ended 30 November 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
9,000 
Other debtors
179 
- 
179 
9,000 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
2,540 
2,540 
VAT
1,121 
4,889 
Trade creditors
3,374 
138 
Taxes and social security
589 
4,477 
Loans from directors
- 
1,450 
Accruals
800 
800 
8,424 
14,294 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
16,206 
18,806 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Average number of employees
During the year the average number of employees was 0 (2022: 1).
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