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REGISTERED NUMBER: 00344508 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Caran Developments Ltd

Caran Developments Ltd (Registered number: 00344508)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Caran Developments Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: L E Caston
A B Goldman
P A Goldman





SECRETARY: P A Goldman





REGISTERED OFFICE: 41 Springfield Road
London
NW8 0QJ





REGISTERED NUMBER: 00344508 (England and Wales)





ACCOUNTANTS: L E Caston F.C.A.
8 Bower Close
Eaton Bray
Dunstable
Bedfordshire
LU6 2DU

Caran Developments Ltd (Registered number: 00344508)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,418 5,297

CURRENT ASSETS
Stocks 253,987 253,987
Debtors 5 155,473 138,257
Investments 6 332,372 338,098
Cash at bank 80,397 126,404
822,229 856,746
CREDITORS
Amounts falling due within one year 7 37,710 50,905
NET CURRENT ASSETS 784,519 805,841
TOTAL ASSETS LESS CURRENT
LIABILITIES

786,937

811,138

CAPITAL AND RESERVES
Called up share capital 150,000 150,000
Retained earnings 636,937 661,138
786,937 811,138

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 16 October 2024 and were signed on its behalf by:





L E Caston - Director


Caran Developments Ltd (Registered number: 00344508)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Caran Developments 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.
Plant and machinery etc - 20% on cost

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

Caran Developments Ltd (Registered number: 00344508)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023 1,433 76,541 77,974
Additions - 379 379
At 31 March 2024 1,433 76,920 78,353
DEPRECIATION
At 1 April 2023 1,432 71,245 72,677
Charge for year - 3,258 3,258
At 31 March 2024 1,432 74,503 75,935
NET BOOK VALUE
At 31 March 2024 1 2,417 2,418
At 31 March 2023 1 5,296 5,297

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 549 549
Other debtors 154,924 137,708
155,473 138,257

6. CURRENT ASSET INVESTMENTS
31.3.24 31.3.23
£    £   
Listed investments 332,372 338,098

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 210 92
Taxation and social security - 11,467
Other creditors 37,500 39,346
37,710 50,905

8. DEFERRED TAX
£   
Provided during year (6,929 )
Balance at 31 March 2024 (6,929 )