2023-04-012024-03-312024-03-31false13967621CARBON AFRICA LTD2024-11-26iso4217:GBPxbrli:pure139676212023-04-01139676212024-03-31139676212023-04-012024-03-31139676212022-03-10139676212023-03-31139676212022-03-102023-03-3113967621bus:SmallEntities2023-04-012024-03-3113967621bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3113967621bus:FullAccounts2023-04-012024-03-3113967621bus:PrivateLimitedCompanyLtd2023-04-012024-03-3113967621core:WithinOneYear2024-03-3113967621core:AfterOneYear2024-03-3113967621core:WithinOneYear2023-03-3113967621core:AfterOneYear2023-03-3113967621core:ShareCapital2024-03-3113967621core:SharePremium2024-03-3113967621core:RevaluationReserve2024-03-3113967621core:OtherReservesSubtotal2024-03-3113967621core:RetainedEarningsAccumulatedLosses2024-03-3113967621core:ShareCapital2023-03-3113967621core:SharePremium2023-03-3113967621core:RevaluationReserve2023-03-3113967621core:OtherReservesSubtotal2023-03-3113967621core:RetainedEarningsAccumulatedLosses2023-03-3113967621core:LandBuildings2024-03-3113967621core:PlantMachinery2024-03-3113967621core:Vehicles2024-03-3113967621core:FurnitureFittings2024-03-3113967621core:OfficeEquipment2024-03-3113967621core:NetGoodwill2024-03-3113967621core:IntangibleAssetsOtherThanGoodwill2024-03-3113967621core:ListedExchangeTraded2024-03-3113967621core:UnlistedNon-exchangeTraded2024-03-3113967621core:LandBuildings2023-03-3113967621core:PlantMachinery2023-03-3113967621core:Vehicles2023-03-3113967621core:FurnitureFittings2023-03-3113967621core:OfficeEquipment2023-03-3113967621core:NetGoodwill2023-03-3113967621core:IntangibleAssetsOtherThanGoodwill2023-03-3113967621core:ListedExchangeTraded2023-03-3113967621core:UnlistedNon-exchangeTraded2023-03-3113967621core:LandBuildings2023-04-012024-03-3113967621core:PlantMachinery2023-04-012024-03-3113967621core:Vehicles2023-04-012024-03-3113967621core:FurnitureFittings2023-04-012024-03-3113967621core:OfficeEquipment2023-04-012024-03-3113967621core:NetGoodwill2023-04-012024-03-3113967621core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3113967621core:ListedExchangeTraded2023-04-012024-03-3113967621core:UnlistedNon-exchangeTraded2023-04-012024-03-3113967621core:MoreThanFiveYears2023-04-012024-03-3113967621core:Non-currentFinancialInstruments2024-03-3113967621core:Non-currentFinancialInstruments2023-03-3113967621dpl:CostSales2023-04-012024-03-3113967621dpl:DistributionCosts2023-04-012024-03-3113967621core:LandBuildings2023-04-012024-03-3113967621core:PlantMachinery2023-04-012024-03-3113967621core:Vehicles2023-04-012024-03-3113967621core:FurnitureFittings2023-04-012024-03-3113967621core:OfficeEquipment2023-04-012024-03-3113967621dpl:AdministrativeExpenses2023-04-012024-03-3113967621core:NetGoodwill2023-04-012024-03-3113967621core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3113967621dpl:GroupUndertakings2023-04-012024-03-3113967621dpl:ParticipatingInterests2023-04-012024-03-3113967621dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3113967621core:ListedExchangeTraded2023-04-012024-03-3113967621dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3113967621core:UnlistedNon-exchangeTraded2023-04-012024-03-3113967621dpl:CostSales2022-03-102023-03-3113967621dpl:DistributionCosts2022-03-102023-03-3113967621core:LandBuildings2022-03-102023-03-3113967621core:PlantMachinery2022-03-102023-03-3113967621core:Vehicles2022-03-102023-03-3113967621core:FurnitureFittings2022-03-102023-03-3113967621core:OfficeEquipment2022-03-102023-03-3113967621dpl:AdministrativeExpenses2022-03-102023-03-3113967621core:NetGoodwill2022-03-102023-03-3113967621core:IntangibleAssetsOtherThanGoodwill2022-03-102023-03-3113967621dpl:GroupUndertakings2022-03-102023-03-3113967621dpl:ParticipatingInterests2022-03-102023-03-3113967621dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-102023-03-3113967621core:ListedExchangeTraded2022-03-102023-03-3113967621dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-102023-03-3113967621core:UnlistedNon-exchangeTraded2022-03-102023-03-3113967621core:NetGoodwill2024-03-3113967621core:IntangibleAssetsOtherThanGoodwill2024-03-3113967621core:LandBuildings2024-03-3113967621core:PlantMachinery2024-03-3113967621core:Vehicles2024-03-3113967621core:FurnitureFittings2024-03-3113967621core:OfficeEquipment2024-03-3113967621core:AfterOneYear2024-03-3113967621core:WithinOneYear2024-03-3113967621core:ListedExchangeTraded2024-03-3113967621core:UnlistedNon-exchangeTraded2024-03-3113967621core:ShareCapital2024-03-3113967621core:SharePremium2024-03-3113967621core:RevaluationReserve2024-03-3113967621core:OtherReservesSubtotal2024-03-3113967621core:RetainedEarningsAccumulatedLosses2024-03-3113967621core:NetGoodwill2023-03-3113967621core:IntangibleAssetsOtherThanGoodwill2023-03-3113967621core:LandBuildings2023-03-3113967621core:PlantMachinery2023-03-3113967621core:Vehicles2023-03-3113967621core:FurnitureFittings2023-03-3113967621core:OfficeEquipment2023-03-3113967621core:AfterOneYear2023-03-3113967621core:WithinOneYear2023-03-3113967621core:ListedExchange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CARBON AFRICA LTD

Registered Number
13967621
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

CARBON AFRICA LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

C.E. BAKER
N.E. BAKER

Registered Address

35 Sandyhurst Lane
Ashford
TN25 4NS

Registered Number

13967621 (England and Wales)
CARBON AFRICA LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Current assets
Debtors12,0833,203
Cash at bank and on hand31,2067,217
43,28910,420
Creditors amounts falling due within one year3(8,953)(4,512)
Net current assets (liabilities)34,3365,908
Total assets less current liabilities34,3365,908
Net assets34,3365,908
Capital and reserves
Called up share capital100100
Profit and loss account34,2365,808
Shareholders' funds34,3365,908
The financial statements were approved and authorised for issue by the Board of Directors on 26 November 2024, and are signed on its behalf by:
N.E. BAKER
Director
Registered Company No. 13967621
CARBON AFRICA LTD
Notes to the Financial Statements
for the year ended 31 March 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.
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 policy
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.
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year00
3.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-630
Taxation and social security6,6681,362
Other creditors1,5951,830
Accrued liabilities and deferred income690690
Total8,9534,512