IRIS Accounts Production v24.2.0.383 12858873 Board of Directors Board of Directors 1.1.23 31.12.23 31.12.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh128588732022-12-31128588732023-12-31128588732023-01-012023-12-31128588732021-09-30128588732021-10-012022-12-31128588732022-12-3112858873ns15:EnglandWales2023-01-012023-12-3112858873ns14:PoundSterling2023-01-012023-12-3112858873ns10:Director12023-01-012023-12-3112858873ns10:Director22023-01-012023-12-3112858873ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3112858873ns10:SmallEntities2023-01-012023-12-3112858873ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3112858873ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3112858873ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3112858873ns10:FullAccounts2023-01-012023-12-3112858873ns10:RegisteredOffice2023-01-012023-12-3112858873ns5:CurrentFinancialInstruments2023-12-3112858873ns5:CurrentFinancialInstruments2022-12-3112858873ns5:Non-currentFinancialInstruments2023-12-3112858873ns5:Non-currentFinancialInstruments2022-12-3112858873ns5:ShareCapital2023-12-3112858873ns5:ShareCapital2022-12-3112858873ns5:RetainedEarningsAccumulatedLosses2023-12-3112858873ns5:RetainedEarningsAccumulatedLosses2022-12-3112858873ns5:LandBuildingsns5:OwnedOrFreeholdAssets2023-01-012023-12-3112858873ns5:PlantMachinery2023-01-012023-12-3112858873ns5:MotorVehicles2023-01-012023-12-3112858873ns5:LandBuildings2022-12-3112858873ns5:PlantMachinery2022-12-3112858873ns5:MotorVehicles2022-12-3112858873ns5:LandBuildings2023-01-012023-12-3112858873ns5:LandBuildings2023-12-3112858873ns5:PlantMachinery2023-12-3112858873ns5:MotorVehicles2023-12-3112858873ns5:LandBuildings2022-12-3112858873ns5:PlantMachinery2022-12-3112858873ns5:MotorVehicles2022-12-3112858873ns5:CostValuation2022-12-3112858873ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3112858873ns5:WithinOneYearns5:CurrentFinancialInstruments2022-12-3112858873ns5:Non-currentFinancialInstruments2023-01-012023-12-31
REGISTERED NUMBER: 12858873 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

T L CARLISLE LTD

T L CARLISLE LTD (REGISTERED NUMBER: 12858873)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


T L CARLISLE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Ian Peter Carlisle
Judith Margaret Carlisle





REGISTERED OFFICE: Thornton Lodge Farm
Finghall
Leyburn
North Yorkshire
DL8 5NE





REGISTERED NUMBER: 12858873 (England and Wales)





ACCOUNTANTS: Walter Dawson & Son
Chartered Accountants
1 Valley Court
Canal Road
Bradford
West Yorkshire
BD1 4SP

T L CARLISLE LTD (REGISTERED NUMBER: 12858873)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,561,499 862,100
Investments 5 153,347 153,347
Herd basis 6 220,607 215,657
3,935,453 1,231,104

CURRENT ASSETS
Stocks 265,715 215,075
Debtors 7 110,954 291,122
Cash at bank and in hand 29,809 245,029
406,478 751,226
CREDITORS
Amounts falling due within one year 8 1,735,723 1,199,367
NET CURRENT LIABILITIES (1,329,245 ) (448,141 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,606,208

782,963

CREDITORS
Amounts falling due after more than
one year

9

(1,512,028

)

(155,623

)

PROVISIONS FOR LIABILITIES (123,210 ) (97,402 )
NET ASSETS 970,970 529,938

CAPITAL AND RESERVES
Called up share capital 100 100
Profit and loss account 970,870 529,838
970,970 529,938

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

T L CARLISLE LTD (REGISTERED NUMBER: 12858873)

BALANCE SHEET - continued
31 DECEMBER 2023


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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2024 and were signed on its behalf by:




Ian Peter Carlisle - Director



Judith Margaret Carlisle - Director


T L CARLISLE LTD (REGISTERED NUMBER: 12858873)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

T L Carlisle Ltd 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.
Freehold property - 2% on cost
Plant, machinery, tractors and trailers - 10% on reducing balance
Motor vehicles - 25% 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 Profit and loss account, 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.

T L CARLISLE LTD (REGISTERED NUMBER: 12858873)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued

HIRE PURCHASE AND LEASING COMMITMENTS
Tangible fixed assets acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future charges, are included in creditors.

INCOME RECOGNITION
Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

FINANCE COSTS OF DEBT
The finance costs of debt, including interest and issue costs, are allocated to each period over the term of the debt and charged to the profit and loss account at a constant rate on the outstanding amount.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 9 ) .

4. TANGIBLE FIXED ASSETS
Plant,
machinery,
tractors
Freehold and Motor
property trailers vehicles Totals
£    £    £    £   
COST
At 1 January 2023 360,367 568,977 33,559 962,903
Additions 2,726,408 29,490 16,600 2,772,498
At 31 December 2023 3,086,775 598,467 50,159 3,735,401
DEPRECIATION
At 1 January 2023 10,909 81,489 8,405 100,803
Charge for year 7,207 55,453 10,439 73,099
At 31 December 2023 18,116 136,942 18,844 173,902
NET BOOK VALUE
At 31 December 2023 3,068,659 461,525 31,315 3,561,499
At 31 December 2022 349,458 487,488 25,154 862,100

T L CARLISLE LTD (REGISTERED NUMBER: 12858873)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2023
and 31 December 2023 153,347
NET BOOK VALUE
At 31 December 2023 153,347
At 31 December 2022 153,347

6. HERD BASIS
Herd
basis
£   
COST
At 1 January 2023
and 31 December 2023 220,607
NET BOOK VALUE
At 31 December 2023 220,607
At 31 December 2022 220,607

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 80,258 94,332
Amounts owed by associates 15,302 170,772
Other debtors 15,394 26,018
110,954 291,122

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 81,205 55,690
Hire purchase contracts - 11,515
Trade creditors 60,385 69,483
Amounts owed to associates 358,686 -
Taxation and social security 152,245 135,421
Other creditors 1,083,202 927,258
1,735,723 1,199,367

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

Included within creditors are amounts secured by a fixed and floating charge over the assets of the company'