Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302023-05-012falseNo description of principal activity2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10450815 2023-05-01 2024-04-30 10450815 2022-05-01 2023-04-30 10450815 2024-04-30 10450815 2023-04-30 10450815 1 2023-05-01 2024-04-30 10450815 d:Director1 2023-05-01 2024-04-30 10450815 d:Director2 2023-05-01 2024-04-30 10450815 d:RegisteredOffice 2023-05-01 2024-04-30 10450815 d:Agent1 2023-05-01 2024-04-30 10450815 c:FreeholdInvestmentProperty 2024-04-30 10450815 c:FreeholdInvestmentProperty 2023-04-30 10450815 c:FreeholdInvestmentProperty 2 2023-05-01 2024-04-30 10450815 c:CurrentFinancialInstruments 2024-04-30 10450815 c:CurrentFinancialInstruments 2023-04-30 10450815 c:Non-currentFinancialInstruments 2024-04-30 10450815 c:Non-currentFinancialInstruments 2023-04-30 10450815 c:CurrentFinancialInstruments c:WithinOneYear 2024-04-30 10450815 c:CurrentFinancialInstruments c:WithinOneYear 2023-04-30 10450815 c:Non-currentFinancialInstruments c:AfterOneYear 2024-04-30 10450815 c:Non-currentFinancialInstruments c:AfterOneYear 2023-04-30 10450815 c:ShareCapital 2024-04-30 10450815 c:ShareCapital 2023-04-30 10450815 c:RetainedEarningsAccumulatedLosses 2024-04-30 10450815 c:RetainedEarningsAccumulatedLosses 2023-04-30 10450815 d:OrdinaryShareClass1 2023-05-01 2024-04-30 10450815 d:OrdinaryShareClass1 2024-04-30 10450815 d:OrdinaryShareClass1 2023-04-30 10450815 d:FRS102 2023-05-01 2024-04-30 10450815 d:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 10450815 d:FullAccounts 2023-05-01 2024-04-30 10450815 d:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 10450815 f:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure



Company Registration No. 10450815 (England and Wales)







CARBERRY INVESTMENTS LIMITED

UNAUDITED
FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 APRIL 2024




































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

 
CARBERRY INVESTMENTS LIMITED
 
 
COMPANY INFORMATION


Directors
Jonathan O'Donovan 
Michael Vaughan 




Registered number
10450815



Registered office
40 Chamberlayne Road

London

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 INVESTMENTS LIMITED
 

CONTENTS



Page
Balance Sheet
 
 
1 - 2
Notes to the Financial Statements
 
 
3 - 5

 
CARBERRY INVESTMENTS LIMITED
REGISTERED NUMBER:10450815

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
 4 
763,931
773,931

  
763,931
773,931

Current assets
  

Debtors
 5 
33,879
-

Cash at bank and in hand
  
30,616
71,117

  
64,495
71,117

Creditors: amounts falling due within one year
 6 
(1,500)
(48,290)

Net current assets
  
 
 
62,995
 
 
22,827

Total assets less current liabilities
  
826,926
796,758

Creditors: amounts falling due after more than one year
 7 
(725,000)
(720,000)

  

Net assets
  
101,926
76,758


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
101,826
76,658

  
101,926
76,758


Page 1

 
CARBERRY INVESTMENTS LIMITED
REGISTERED NUMBER:10450815
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

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 31 July 2024.




___________________________
Jonathan O'Donovan
Director

Page 2

 
CARBERRY INVESTMENTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Carberry Investments 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 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

Revenue

The turnover shown in the profit and loss account represents amounts invoiced during the year.

 
2.4

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 further excludes items that are never taxable or deductible. The company's liability for current year is calculated using tax rates that have been enacted ot substantively enacted by the reporting end date.

 
2.5

Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.
Where fair value cannot be achieved without undue cost or effort, investment property is accounted for as tangible fixed assets.

Page 3

 
CARBERRY INVESTMENTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.6

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

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.

  
2.8

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Investment property


Freehold investment property

£



Valuation


At 1 May 2023
773,931


Surplus on revaluation
(10,000)



At 30 April 2024
763,931




5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
33,879
-

33,879
-


Page 4

 
CARBERRY INVESTMENTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
-
7,090

Accruals
1,500
41,200

1,500
48,290


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


7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Amounts owed to group undertakings
725,000
720,000


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


8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1 each
100
100



9.


Post balance sheet events

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


10.


Related party transactions

The company has taken advantage of the exemption available in accordance 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.


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, are the company's ultimate controllers.
 
Page 5