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REGISTERED NUMBER: 03989197




















Unaudited Financial Statements

for the Year Ended 30 November 2023

for

Carlton Services (UK) Limited

Carlton Services (UK) Limited (Registered number: 03989197)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Carlton Services (UK) Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: G J Carlton
T Carlton
Mrs E Carlton
Mr A L Carlton
Mrs A C Carlton
Mrs M L E Carlton





REGISTERED OFFICE: Unit 25
Central Trading Estate
Signal Way
Swindon
Wiltshire
SN3 1PD





REGISTERED NUMBER: 03989197

Carlton Services (UK) Limited (Registered number: 03989197)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 12,650 19,250
Tangible assets 5 249,976 249,129
262,626 268,379

CURRENT ASSETS
Stocks 24,384 22,851
Debtors 6 211,332 290,053
Cash at bank and in hand 312,915 195,517
548,631 508,421
CREDITORS
Amounts falling due within one year 7 369,294 377,450
NET CURRENT ASSETS 179,337 130,971
TOTAL ASSETS LESS CURRENT
LIABILITIES

441,963

399,350

CREDITORS
Amounts falling due after more than one
year

8

(216,908

)

(205,536

)

PROVISIONS FOR LIABILITIES (46,205 ) (30,512 )
NET ASSETS 178,850 163,302

CAPITAL AND RESERVES
Called up share capital 30,000 30,000
Retained earnings 148,850 133,302
SHAREHOLDERS' FUNDS 178,850 163,302

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2024 and were signed on its behalf by:



Mr A L Carlton - Director


Carlton Services (UK) Limited (Registered number: 03989197)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Carlton Services (UK) Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Website development is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Carlton Services (UK) Limited (Registered number: 03989197)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

2. ACCOUNTING POLICIES - continued

Government grants
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2022 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Website
development
£   
COST
At 1 December 2022
and 30 November 2023 33,000
AMORTISATION
At 1 December 2022 13,750
Amortisation for year 6,600
At 30 November 2023 20,350
NET BOOK VALUE
At 30 November 2023 12,650
At 30 November 2022 19,250

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 December 2022 38,457 10,804 10,020
Additions - 1,155 -
Disposals - - -
At 30 November 2023 38,457 11,959 10,020
DEPRECIATION
At 1 December 2022 18,275 6,889 9,902
Charge for year 3,846 1,081 23
Eliminated on disposal - - -
At 30 November 2023 22,121 7,970 9,925
NET BOOK VALUE
At 30 November 2023 16,336 3,989 95
At 30 November 2022 20,182 3,915 118

Carlton Services (UK) Limited (Registered number: 03989197)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 December 2022 295,567 35,695 390,543
Additions 87,365 2,245 90,765
Disposals (52,184 ) - (52,184 )
At 30 November 2023 330,748 37,940 429,124
DEPRECIATION
At 1 December 2022 74,020 32,328 141,414
Charge for year 72,174 1,852 78,976
Eliminated on disposal (41,242 ) - (41,242 )
At 30 November 2023 104,952 34,180 179,148
NET BOOK VALUE
At 30 November 2023 225,796 3,760 249,976
At 30 November 2022 221,547 3,367 249,129

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 December 2022 234,106
Additions 87,365
At 30 November 2023 321,471
DEPRECIATION
At 1 December 2022 32,778
Charge for year 72,174
At 30 November 2023 104,952
NET BOOK VALUE
At 30 November 2023 216,519
At 30 November 2022 201,328

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 187,623 259,765
Tax - 25,094
Prepayments and accrued income 23,709 5,194
211,332 290,053

Carlton Services (UK) Limited (Registered number: 03989197)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 65,918 42,471
Trade creditors 245,701 296,264
Tax 905 858
Social security and other taxes 49,260 30,607
Accruals 7,510 7,250
369,294 377,450

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 119,996 115,949
Director's loan accounts 96,912 89,587
216,908 205,536