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Company registration number: 02995317
Carbrosah Ltd
Unaudited filleted abridged financial statements
30 June 2024
Carbrosah Ltd
Contents
Directors and other information
Abridged statement of financial position
Statement of changes in equity
Notes to the financial statements
Carbrosah Ltd
Directors and other information
Directors Mr A M Derry
Secretary Mrs E A Derry
Company number 02995317
Registered office The Old Chapel
Bishopstone
Salisbury
Wiltshire
SP5 4BT
Carbrosah Ltd
Abridged statement of financial position
30 June 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 5 227,004 231,358
_______ _______
227,004 231,358
Current assets
Stocks - 80,000
Debtors 257,950 98,628
Cash at bank and in hand 374,988 303,892
_______ _______
632,938 482,520
Creditors: amounts falling due
within one year ( 98,478) ( 96,071)
_______ _______
Net current assets 534,460 386,449
_______ _______
Total assets less current liabilities 761,464 617,807
_______ _______
Net assets 761,464 617,807
_______ _______
Capital and reserves
Called up share capital 3,676 3,676
Other reserves ( 158,832) ( 158,832)
Profit and loss account 916,620 772,963
_______ _______
Shareholders funds 761,464 617,807
_______ _______
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
All of the members have consented to the preparation of the abridged statement of financial position for the current year ending 30 June 2024 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 30 October 2024 , and are signed on behalf of the board by:
Mr A M Derry
Director
Company registration number: 02995317
Carbrosah Ltd
Statement of changes in equity
Year ended 30 June 2024
Called up share capital Capital redemption reserve Reserve for own shares Profit and loss account Total
£ £ £ £ £
At 1 July 2022 3,676 8,824 ( 167,656) 747,607 592,451
Profit for the year 145,356 145,356
_______ _______ _______ _______ _______
Total comprehensive income for the year - - - 145,356 145,356
Dividends paid and payable ( 120,000) ( 120,000)
_______ _______ _______ _______ _______
Total investments by and distributions to owners - - - ( 120,000) ( 120,000)
_______ _______ _______ _______ _______
At 30 June 2023 and 1 July 2023 3,676 8,824 ( 167,656) 772,963 617,807
Profit for the year 143,657 143,657
_______ _______ _______ _______ _______
Total comprehensive income for the year - - - 143,657 143,657
_______ _______ _______ _______ _______
At 30 June 2024 3,676 8,824 ( 167,656) 916,620 761,464
_______ _______ _______ _______ _______
Carbrosah Ltd
Notes to the financial statements
Year ended 30 June 2024
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is The Old Chapel, Bishopstone, Salisbury, Wiltshire, SP5 4BT.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Freehold property - 2 % straight line
Plant and machinery - 15 % reducing balance
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2023: 7 ).
5. Tangible assets
£
Cost
At 1 July 2023 295,137
Disposals ( 40,933)
_______
At 30 June 2024 254,204
_______
Depreciation
At 1 July 2023 63,779
Charge for the year 4,123
Disposals ( 40,702)
_______
At 30 June 2024 27,200
_______
Carrying amount
At 30 June 2024 227,004
_______
At 30 June 2023 231,358
_______
6. Controlling party
The company is controlled by its director.