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Company Registration No. 7921247 (England and Wales)
Carbon Art 45 Limited Unaudited accounts for the year ended 31 March 2024
Carbon Art 45 Limited Unaudited accounts Contents
Page
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Carbon Art 45 Limited Company Information for the year ended 31 March 2024
Director
A J Gibson
Company Number
7921247 (England and Wales)
Registered Office
Moreton House 31 High Street Buckingham Buckinghamshire MK18 1NU
Accountants
Anthistle Craven Moreton House 31 High Street Buckingham Bucks MK18 1NU
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Carbon Art 45 Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
24,295 
25,546 
Current assets
Inventories
158,676 
186,855 
Debtors
120,186 
141,539 
Cash at bank and in hand
162,549 
187,304 
441,411 
515,698 
Creditors: amounts falling due within one year
(201,640)
(199,421)
Net current assets
239,771 
316,277 
Total assets less current liabilities
264,066 
341,823 
Provisions for liabilities
Deferred tax
(4,378)
(4,459)
Net assets
259,688 
337,364 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
259,687 
337,363 
Shareholders' funds
259,688 
337,364 
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 November 2024 and were signed on its behalf by
A J Gibson Director Company Registration No. 7921247
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Carbon Art 45 Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Carbon Art 45 Limited is a private company, limited by shares, registered in England and Wales, registration number 7921247. The registered office is Moreton House, 31 High Street, Buckingham, Buckinghamshire, MK18 1NU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% RBM
Plant & machinery
15% RBM
Motor vehicles
20% RBM
Fixtures & fittings
15% RBM
Computer equipment
25% RBM
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2023
10,000 
At 31 March 2024
10,000 
Amortisation
At 1 April 2023
10,000 
At 31 March 2024
10,000 
Net book value
At 31 March 2024
- 
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Carbon Art 45 Limited Notes to the Accounts for the year ended 31 March 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 April 2023
2,105 
23,960 
28,020 
602 
6,002 
60,689 
Additions
- 
2,831 
- 
437 
583 
3,851 
At 31 March 2024
2,105 
26,791 
28,020 
1,039 
6,585 
64,540 
Depreciation
At 1 April 2023
1,199 
11,687 
18,838 
256 
3,163 
35,143 
Charge for the year
91 
2,266 
1,837 
52 
856 
5,102 
At 31 March 2024
1,290 
13,953 
20,675 
308 
4,019 
40,245 
Net book value
At 31 March 2024
815 
12,838 
7,345 
731 
2,566 
24,295 
At 31 March 2023
906 
12,273 
9,182 
346 
2,839 
25,546 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
89,476 
101,440 
Accrued income and prepayments
2,935 
2,846 
Other debtors
27,775 
37,253 
120,186 
141,539 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
(2,105)
444 
Trade creditors
2,965 
13,197 
Taxes and social security
(11,751)
12,905 
Other creditors
212,531 
172,875 
201,640 
199,421 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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