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REGISTERED NUMBER: 14983501 (England and Wales)













Unaudited Financial Statements

for the Period 5th July 2023 to 31st July 2024

for

The Carbon Busters - DPF Specialist Ltd

The Carbon Busters - DPF Specialist Ltd (Registered number: 14983501)

Contents of the Financial Statements
for the Period 5th July 2023 to 31st July 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Carbon Busters - DPF Specialist Ltd

Company Information
for the Period 5th July 2023 to 31st July 2024







DIRECTOR: C D Edmonds





REGISTERED OFFICE: 155-157 High Street
Aldershot
Hampshire
GU11 1TT





REGISTERED NUMBER: 14983501 (England and Wales)





ACCOUNTANTS: Whiteleys
Chartered Certified Accountants
Sovereign House
155 High Street
Aldershot
Hampshire
GU11 1TT

The Carbon Busters - DPF Specialist Ltd (Registered number: 14983501)

Balance Sheet
31st July 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 48,839

CURRENT ASSETS
Debtors 5 1,287
Cash at bank 30,888
32,175
CREDITORS
Amounts falling due within one year 6 26,308
NET CURRENT ASSETS 5,867
TOTAL ASSETS LESS CURRENT
LIABILITIES

54,706

CREDITORS
Amounts falling due after more than one
year

7

(47,990

)

PROVISIONS FOR LIABILITIES (6,071 )
NET ASSETS 645

CAPITAL AND RESERVES
Called up share capital 1
Retained earnings 644
SHAREHOLDERS' FUNDS 645

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Carbon Busters - DPF Specialist Ltd (Registered number: 14983501)

Balance Sheet - continued
31st July 2024


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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 18th October 2024 and were signed by:





C D Edmonds - Director


The Carbon Busters - DPF Specialist Ltd (Registered number: 14983501)

Notes to the Financial Statements
for the Period 5th July 2023 to 31st July 2024


1. STATUTORY INFORMATION

The Carbon Busters - DPF Specialist 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


The Carbon Busters - DPF Specialist Ltd (Registered number: 14983501)

Notes to the Financial Statements - continued
for the Period 5th July 2023 to 31st July 2024


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period 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 period 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Impairment of non-financial assets
At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.

Stocks are also assessed for impairment at each reporting date. The carrying amount of each item of stock, or group of similar items, is compared with its selling price less costs to complete and sell. If an item of stock or group of similar items is impaired, its carrying amount is reduced to selling price less costs to complete and sell, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss is subsequently reversed, the carrying amount of the asset or group of related assets is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset or group of related assets in prior periods. A reversal of an impairment loss is recognised immediately in profit or loss.

The Carbon Busters - DPF Specialist Ltd (Registered number: 14983501)

Notes to the Financial Statements - continued
for the Period 5th July 2023 to 31st July 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
Additions 51,552
At 31st July 2024 51,552
DEPRECIATION
Charge for period 2,713
At 31st July 2024 2,713
NET BOOK VALUE
At 31st July 2024 48,839

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
Additions 44,399
At 31st July 2024 44,399
DEPRECIATION
Charge for period 925
At 31st July 2024 925
NET BOOK VALUE
At 31st July 2024 43,474

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 705
Other debtors 582
1,287

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Hire purchase contracts 6,409
Trade creditors 2,355
Taxation and social security 40
Other creditors 17,504
26,308

The Carbon Busters - DPF Specialist Ltd (Registered number: 14983501)

Notes to the Financial Statements - continued
for the Period 5th July 2023 to 31st July 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
£   
Hire purchase contracts 22,990
Other creditors 25,000
47,990