Silverfin false false 31/12/2023 01/06/2023 31/12/2023 C4c Ownership Partners Limited 09/01/2023 Mr L T Copley-Wilkins 03/05/2022 Mr L A Manning 09/01/2023 02 September 2024 The principal activity of the Company is that of a Holding company. 14083161 2023-12-31 14083161 bus:Director1 2023-12-31 14083161 bus:Director2 2023-12-31 14083161 bus:Director3 2023-12-31 14083161 2023-05-31 14083161 core:CurrentFinancialInstruments 2023-12-31 14083161 core:CurrentFinancialInstruments 2023-05-31 14083161 core:Non-currentFinancialInstruments 2023-12-31 14083161 core:Non-currentFinancialInstruments 2023-05-31 14083161 core:ShareCapital 2023-12-31 14083161 core:ShareCapital 2023-05-31 14083161 core:RetainedEarningsAccumulatedLosses 2023-12-31 14083161 core:RetainedEarningsAccumulatedLosses 2023-05-31 14083161 core:CostValuation 2023-05-31 14083161 core:CostValuation 2023-12-31 14083161 bus:OrdinaryShareClass1 2023-12-31 14083161 bus:OrdinaryShareClass2 2023-12-31 14083161 2023-06-01 2023-12-31 14083161 bus:FilletedAccounts 2023-06-01 2023-12-31 14083161 bus:SmallEntities 2023-06-01 2023-12-31 14083161 bus:AuditExemptWithAccountantsReport 2023-06-01 2023-12-31 14083161 bus:PrivateLimitedCompanyLtd 2023-06-01 2023-12-31 14083161 bus:Director1 2023-06-01 2023-12-31 14083161 bus:Director2 2023-06-01 2023-12-31 14083161 bus:Director3 2023-06-01 2023-12-31 14083161 2022-05-03 2023-05-31 14083161 core:Non-currentFinancialInstruments 2023-06-01 2023-12-31 14083161 bus:OrdinaryShareClass1 2023-06-01 2023-12-31 14083161 bus:OrdinaryShareClass1 2022-05-03 2023-05-31 14083161 bus:OrdinaryShareClass2 2023-06-01 2023-12-31 14083161 bus:OrdinaryShareClass2 2022-05-03 2023-05-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 14083161 (England and Wales)

CARPENTER OAK GROUP LIMITED

Unaudited Financial Statements
For the financial period from 01 June 2023 to 31 December 2023
Pages for filing with the registrar

CARPENTER OAK GROUP LIMITED

Unaudited Financial Statements

For the financial period from 01 June 2023 to 31 December 2023

Contents

CARPENTER OAK GROUP LIMITED

COMPANY INFORMATION

For the financial period from 01 June 2023 to 31 December 2023
CARPENTER OAK GROUP LIMITED

COMPANY INFORMATION (continued)

For the financial period from 01 June 2023 to 31 December 2023
DIRECTORS C4c Ownership Partners Limited
Mr L T Copley-Wilkins
Mr L A Manning
REGISTERED OFFICE The Framing Yard
East Cornworthy
Totnes
TQ9 7HF
United Kingdom
COMPANY NUMBER 14083161 (England and Wales)
CHARTERED ACCOUNTANTS Francis Clark LLP
Sigma House
Oak View Close
Edginswell Park
Torquay
TQ2 7FF
CARPENTER OAK GROUP LIMITED

BALANCE SHEET

As at 31 December 2023
CARPENTER OAK GROUP LIMITED

BALANCE SHEET (continued)

As at 31 December 2023
Note 31.12.2023 31.05.2023
£ £
Fixed assets
Investments 3 795,401 795,401
795,401 795,401
Current assets
Debtors 4 511 511
511 511
Net current assets 511 511
Total assets less current liabilities 795,912 795,912
Creditors: amounts falling due after more than one year 5 ( 572,746) ( 558,512)
Net assets 223,166 237,400
Capital and reserves
Called-up share capital 6 237,400 237,400
Profit and loss account ( 14,234 ) 0
Total shareholders' funds 223,166 237,400

For the financial period ending 31 December 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Carpenter Oak Group Limited (registered number: 14083161) were approved and authorised for issue by the Board of Directors on 02 September 2024. They were signed on its behalf by:

Mr L T Copley-Wilkins
Director
CARPENTER OAK GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 June 2023 to 31 December 2023
CARPENTER OAK GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 June 2023 to 31 December 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Carpenter Oak Group Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Framing Yard, East Cornworthy, Totnes, TQ9 7HF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The Company is supported through an intercompany loan from a subsidiary Company. The directors have received assurances that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the subsidiary Company will continue to support the Company. After making enquiries, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

Reporting period length

The company shortened its accounting period from 31 May 2024 to 31 December 2023 in order that the financial statements were aligned with other members of the group. Therefore the comparative amounts presented in the financial statements are not entirely comparable to the current period.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

Period from
01.06.2023 to
31.12.2023
Period from
03.05.2022 to
31.05.2023
Number Number
Monthly average number of persons employed by the Company during the period, including directors 0 0

3. Fixed asset investments

Investments in subsidiaries

31.12.2023
£
Cost
At 01 June 2023 795,401
At 31 December 2023 795,401
Carrying value at 31 December 2023 795,401
Carrying value at 31 May 2023 795,401

4. Debtors

31.12.2023 31.05.2023
£ £
Amounts owed by Group undertakings 510 510
Other debtors 1 1
511 511

5. Creditors: amounts falling due after more than one year

31.12.2023 31.05.2023
£ £
Amounts owed to Group undertakings 307,835 188,723
Other creditors 264,911 369,789
572,746 558,512

There are no amounts included above in respect of which any security has been given by the small entity.

6. Called-up share capital

31.12.2023 31.05.2023
£ £
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 1.00 each 1,000 1,000
236,400 Ordinary A shares of £ 1.00 each 236,400 236,400
237,400 237,400