2023-02-012024-01-312024-01-31false13132948CARBON POINT VENTURES LTD2024-10-1864209iso4217:GBPxbrli:pure131329482023-02-01131329482024-01-31131329482023-02-012024-01-31131329482022-02-01131329482023-01-31131329482022-02-012023-01-3113132948bus:SmallEntities2023-02-012024-01-3113132948bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3113132948bus:FullAccounts2023-02-012024-01-3113132948bus:PrivateLimitedCompanyLtd2023-02-012024-01-3113132948core:WithinOneYear2024-01-3113132948core:AfterOneYear2024-01-3113132948core:WithinOneYear2023-01-3113132948core:AfterOneYear2023-01-3113132948core:ShareCapital2024-01-3113132948core:SharePremium2024-01-3113132948core:RevaluationReserve2024-01-3113132948core:OtherReservesSubtotal2024-01-3113132948core:RetainedEarningsAccumulatedLosses2024-01-3113132948core:ShareCapital2023-01-3113132948core:SharePremium2023-01-3113132948core:RevaluationReserve2023-01-3113132948core:OtherReservesSubtotal2023-01-3113132948core:RetainedEarningsAccumulatedLosses2023-01-3113132948core:LandBuildings2024-01-3113132948core:PlantMachinery2024-01-3113132948core:Vehicles2024-01-3113132948core:FurnitureFittings2024-01-3113132948core:OfficeEquipment2024-01-3113132948core:NetGoodwill2024-01-3113132948core:IntangibleAssetsOtherThanGoodwill2024-01-3113132948core:ListedExchangeTraded2024-01-3113132948core:UnlistedNon-exchangeTraded2024-01-3113132948core:LandBuildings2023-01-3113132948core:PlantMachinery2023-01-3113132948core:Vehicles2023-01-3113132948core:FurnitureFittings2023-01-3113132948core:OfficeEquipment2023-01-3113132948core:NetGoodwill2023-01-3113132948core:IntangibleAssetsOtherThanGoodwill2023-01-3113132948core:ListedExchangeTraded2023-01-3113132948core:UnlistedNon-exchangeTraded2023-01-3113132948core:LandBuildings2023-02-012024-01-3113132948core:PlantMachinery2023-02-012024-01-3113132948core:Vehicles2023-02-012024-01-3113132948core:FurnitureFittings2023-02-012024-01-3113132948core:OfficeEquipment2023-02-012024-01-3113132948core:NetGoodwill2023-02-012024-01-3113132948core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3113132948core:ListedExchangeTraded2023-02-012024-01-3113132948core:UnlistedNon-exchangeTraded2023-02-012024-01-3113132948core:MoreThanFiveYears2023-02-012024-01-3113132948core:Non-currentFinancialInstruments2024-01-3113132948core:Non-currentFinancialInstruments2023-01-3113132948dpl:CostSales2023-02-012024-01-3113132948dpl:DistributionCosts2023-02-012024-01-3113132948core:LandBuildings2023-02-012024-01-3113132948core:PlantMachinery2023-02-012024-01-3113132948core:Vehicles2023-02-012024-01-3113132948core:FurnitureFittings2023-02-012024-01-3113132948core:OfficeEquipment2023-02-012024-01-3113132948dpl:AdministrativeExpenses2023-02-012024-01-3113132948core:NetGoodwill2023-02-012024-01-3113132948core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3113132948dpl:GroupUndertakings2023-02-012024-01-3113132948dpl:ParticipatingInterests2023-02-012024-01-3113132948dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3113132948core:ListedExchangeTraded2023-02-012024-01-3113132948dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3113132948core:UnlistedNon-exchangeTraded2023-02-012024-01-3113132948dpl:CostSales2022-02-012023-01-3113132948dpl:DistributionCosts2022-02-012023-01-3113132948core:LandBuildings2022-02-012023-01-3113132948core:PlantMachinery2022-02-012023-01-3113132948core:Vehicles2022-02-012023-01-3113132948core:FurnitureFittings2022-02-012023-01-3113132948core:OfficeEquipment2022-02-012023-01-3113132948dpl:AdministrativeExpenses2022-02-012023-01-3113132948core:NetGoodwill2022-02-012023-01-3113132948core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3113132948dpl:GroupUndertakings2022-02-012023-01-3113132948dpl:ParticipatingInterests2022-02-012023-01-3113132948dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3113132948core:ListedExchangeTraded2022-02-012023-01-3113132948dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3113132948core:UnlistedNon-exchangeTraded2022-02-012023-01-3113132948core:NetGoodwill2024-01-3113132948core:IntangibleAssetsOtherThanGoodwill2024-01-3113132948core:LandBuildings2024-01-3113132948core:PlantMachinery2024-01-3113132948core:Vehicles2024-01-3113132948core:FurnitureFittings2024-01-3113132948core:OfficeEquipment2024-01-3113132948core:AfterOneYear2024-01-3113132948core:WithinOneYear2024-01-3113132948core:ListedExchangeTraded2024-01-3113132948core:UnlistedNon-exchangeTraded2024-01-3113132948core:ShareCapital2024-01-3113132948core:SharePremium2024-01-3113132948core:RevaluationReserve2024-01-3113132948core:OtherReservesSubtotal2024-01-3113132948core:RetainedEarningsAccumulatedLosses2024-01-3113132948core:NetGoodwill2023-01-3113132948core:IntangibleAssetsOtherThanGoodwill2023-01-3113132948core:LandBuildings2023-01-3113132948core:PlantMachinery2023-01-3113132948core:Vehicles2023-01-3113132948core:FurnitureFittings2023-01-3113132948core:OfficeEquipment2023-01-3113132948core:AfterOneYear2023-01-3113132948core:WithinOneYear2023-01-3113132948core:ListedExc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CARBON POINT VENTURES LTD

Registered Number
13132948
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

CARBON POINT VENTURES LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

S Hoskyns
D Jansari

Registered Address

8 Invergarry Close
Rushey Mead
Leicester
LE4 7PQ

Registered Number

13132948 (England and Wales)
CARBON POINT VENTURES LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments3201201
201201
Current assets
Debtors46,691200
Cash at bank and on hand1,508-
8,199200
Creditors amounts falling due within one year5(8,200)-
Net current assets (liabilities)(1)200
Total assets less current liabilities200401
Creditors amounts falling due after one year6-(201)
Net assets200200
Capital and reserves
Called up share capital200200
Shareholders' funds200200
The financial statements were approved and authorised for issue by the Board of Directors on 18 October 2024, and are signed on its behalf by:
D Jansari
Director
Registered Company No. 13132948
CARBON POINT VENTURES LTD
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year00
3.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 February 23201201
At 31 January 24201201
Net book value
At 31 January 24201201
At 31 January 23201201

Notes

1Investments in group undertakings and participating interests
4.Debtors: amounts due within one year

2024

2023

££
Amounts owed by group undertakings6,691-
Other debtors-200
Total6,691200
5.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties5,800-
Other creditors2,400-
Total8,200-
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts-100
Amounts owed to related parties-101
Total-201
7.Related party transactions
A loan account exists. At the balance sheet date the amount owed by Carbon Point Connections Limited, a subsidiary company, was £3,840 (2023-£100 Credit). A loan account exists. At the balance sheet date the amount owed to Carbon Point EV Solutions Limited, a subsidiary company, was £3,400 (2023-£100). A loan account exists. At the balance sheet date the amount owed by Sitima Energi Limited, a subsidiary company, was £2,851 (2023-£1 Credit). A loan account exists between the company and Carbon Point Limited, a company of which the director, D Jansari, is also a director. At the year end, the balance owed to Carbon Point Limited was £2,400 (2023-£Nil).