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REGISTERED NUMBER: 12993632 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Carter Diggers Uk & Ni Limited

Carter Diggers Uk & Ni Limited (Registered number: 12993632)






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


Carter Diggers Uk & Ni Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: M S Davies
M Davies





SECRETARY:





REGISTERED OFFICE: Henallt Fawr Farm
Bronwydd
Carmarthen
Carmarthenshire
SA33 6BB





REGISTERED NUMBER: 12993632 (England and Wales)





ACCOUNTANTS: Eagle Accountancy (UK) Limited
2 Coracle Offices
St Catherine Street
Carmarthen
Carmarthenshire
SA31 1RD

Carter Diggers Uk & Ni Limited (Registered number: 12993632)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,880 3,600

CURRENT ASSETS
Stocks 250,000 297,500
Debtors 5 55,997 7,300
Cash at bank and in hand 115,824 28,344
421,821 333,144
CREDITORS
Amounts falling due within one year 6 232,836 173,201
NET CURRENT ASSETS 188,985 159,943
TOTAL ASSETS LESS CURRENT
LIABILITIES

191,865

163,543

PROVISIONS FOR LIABILITIES 547 855
NET ASSETS 191,318 162,688

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 191,218 162,588
191,318 162,688

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 30 August 2024 and were signed on its behalf by:





M S Davies - Director


Carter Diggers Uk & Ni Limited (Registered number: 12993632)

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

1. STATUTORY INFORMATION

Carter Diggers Uk & Ni Limited is a private company, limited by shares , registered in England and Wales. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 2 ).

Carter Diggers Uk & Ni Limited (Registered number: 12993632)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022
and 30 November 2023 4,500
DEPRECIATION
At 1 December 2022 900
Charge for year 720
At 30 November 2023 1,620
NET BOOK VALUE
At 30 November 2023 2,880
At 30 November 2022 3,600

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 1,997 7,300
Other debtors 54,000 -
55,997 7,300

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 160,169 91,491
Taxation and social security 70,202 80,085
Other creditors 2,465 1,625
232,836 173,201