Registered number
08522060
Carlin Management Services Ltd
Filleted Accounts
31 January 2024
Carlin Management Services Ltd
Registered number: 08522060
Balance Sheet
as at 31 January 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 537,443 93,125
Current assets
Stocks 392,628 372,128
Debtors 4 100,000 235,397
Cash at bank and in hand 10,578 80,815
503,206 688,340
Creditors: amounts falling due within one year 5 (136,353) (127,515)
Net current assets 366,853 560,825
Total assets less current liabilities 904,296 653,950
Creditors: amounts falling due after more than one year 6 (578,362) (111,980)
Net assets 325,934 541,970
Capital and reserves
Called up share capital 200 200
Profit and loss account 325,734 541,770
Shareholders' funds 325,934 541,970
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
T J Carlin
Director
Approved by the board on 21 October 2024
Carlin Management Services Ltd
Notes to the Accounts
for the year ended 31 January 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% Straight Line Basis
Motor Vehicles 25% Straight Line Basis
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 February 2023 - 142,301 20,000 162,301
Additions 444,829 33,814 - 478,643
Disposals - 2,365 - 2,365
At 31 January 2024 444,829 178,480 20,000 643,309
Depreciation
At 1 February 2023 - 59,176 10,000 69,176
Charge for the year - 29,325 5,000 34,325
On disposals - 2,365 - 2,365
At 31 January 2024 - 90,866 15,000 105,866
Net book value
At 31 January 2024 444,829 87,614 5,000 537,443
At 31 January 2023 - 83,125 10,000 93,125
4 Debtors 2024 2023
£ £
Trade debtors 100,000 25,000
Amounts owed by group undertakings and undertakings in which the company has a participating interest - 210,397
100,000 235,397
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 21,405 12,405
Amounts owed to group undertakings and undertakings in which the company has a participating interest 1,301 1,301
Taxation and social security costs 93,647 113,809
Other creditors 20,000 -
136,353 127,515
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans (3,241) 107,618
Amounts owed to group undertakings and undertakings in which the company has a participating interest 581,603 -
Other creditors - 4,362
578,362 111,980
7 Other information
Carlin Management Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
The Stables Old Down House
Swelling Hill
Ropley
Hampshire
SO24 0DA
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