Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31false2023-01-01management of real estate22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02931833 2023-01-01 2023-12-31 02931833 2022-01-01 2022-12-31 02931833 2023-12-31 02931833 2022-12-31 02931833 c:Director1 2023-01-01 2023-12-31 02931833 d:FurnitureFittings 2023-01-01 2023-12-31 02931833 d:FurnitureFittings 2023-12-31 02931833 d:FurnitureFittings 2022-12-31 02931833 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 02931833 d:CurrentFinancialInstruments 2023-12-31 02931833 d:CurrentFinancialInstruments 2022-12-31 02931833 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 02931833 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 02931833 d:ShareCapital 2023-12-31 02931833 d:ShareCapital 2022-12-31 02931833 d:RetainedEarningsAccumulatedLosses 2023-12-31 02931833 d:RetainedEarningsAccumulatedLosses 2022-12-31 02931833 c:OrdinaryShareClass1 2023-01-01 2023-12-31 02931833 c:OrdinaryShareClass1 2023-12-31 02931833 c:FRS102 2023-01-01 2023-12-31 02931833 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 02931833 c:FullAccounts 2023-01-01 2023-12-31 02931833 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 02931833 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 02931833














CARLTON GATE MARKETING COMPANY LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

 
CARLTON GATE MARKETING COMPANY LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
 
1
Notes to the Financial Statements
 
 
2 - 5


 
CARLTON GATE MARKETING COMPANY LIMITED
REGISTERED NUMBER:02931833

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible fixed assets
  
1,330
848

  

Current assets
  

Debtors: amounts falling due within one year
 5 
332,493
393,173

Cash at bank and in hand
  
147,649
95,076

  
480,142
488,249

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(212,501)
(222,032)

Net current assets
  
 
 
267,641
 
 
266,217

Net assets
  
268,971
267,065


Capital and reserves
  

Called up share capital 
 7 
2
2

Profit and loss account
  
268,969
267,063

  
268,971
267,065


The director considers 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 director acknowledges his 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 statement of comprehensive income 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 6 August 2024.



C G Rifkind
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
CARLTON GATE MARKETING COMPANY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Carlton Gate Marketing Company Limited is a private limited liability company incorporated in England and Wales with its principal place of business and registered office at The Tea House, 17 Hall Road, London, NW8 9RF.
The principal activity of the Company is that of the management of real estate.
The functional and presentational currency of the Company is £ Sterling

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the Company in respect of fees and commission income for services supplied during the year, exclusive of Value Added Tax.
Revenue is recognised in the period in which the services are provided.

 
2.3

Pensions

Defined contribution pension plan
The Company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Page 2

 
CARLTON GATE MARKETING COMPANY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
reducing balance

 
2.6

Debtors

Short term debtors are measured at the transaction price.

 
2.7

Creditors

Short term creditors are measured at the transaction price.

 
2.8

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to and from related parties,


3.


Employees

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

Page 3

 
CARLTON GATE MARKETING COMPANY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Fixtures and fittings

£



Cost 


At 1 January 2023
9,855


Additions
833



At 31 December 2023

10,688



Depreciation


At 1 January 2023
9,007


Charge for the year on owned assets
351



At 31 December 2023

9,358



Net book value



At 31 December 2023
1,330



At 31 December 2022
848


5.


Debtors

2023
2022
£
£


Trade debtors
37,866
3,090

Amounts owed by group undertakings
183,873
256,779

Other debtors
110,754
133,304

332,493
393,173


Page 4

 
CARLTON GATE MARKETING COMPANY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
10,400
4,888

Other taxation and social security
18,840
7,619

Other creditors
174,772
207,025

Accruals and deferred income
8,489
2,500

212,501
222,032



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



2 Ordinary shares of £1 each
2
2



8.


Related party transactions

The Company has taken advantage of the exemption under FRS102 33.1A Related Party Disclosures not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.


9.


Controlling party

The Company is a wholly-owned subsidiary of Teahouse Associates Ltd, a company registered in England and Wales, which the director regards as the ultimate parent undertaking. C G Rifkind, a director of the Company, is the ultimate controlling party.

 
Page 5