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Company Registration No. 14814915 (England and Wales)
Caralto Ltd Unaudited accounts for the period from 19 April 2023 to 30 September 2024
Caralto Ltd Unaudited accounts Contents
Page
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Caralto Ltd Company Information for the period from 19 April 2023 to 30 September 2024
Director
Arshad Ellahi
Company Number
14814915 (England and Wales)
Registered Office
4 THORN LEA CLOSE BOLTON GREATER MANCHESTER BL1 5BE ENGLAND
Accountants
Xeinadin Group Regent House Folds Road Bolton BL1 2RZ
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Caralto Ltd Statement of financial position as at 30 September 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
19,603 
Current assets
Inventories
1,914,922 
Debtors
191,373 
Cash at bank and in hand
406,126 
2,512,421 
Creditors: amounts falling due within one year
(1,464,279)
Net current assets
1,048,142 
Net assets
1,067,745 
Capital and reserves
Called up share capital
1,000,100 
Profit and loss account
67,645 
Shareholders' funds
1,067,745 
For the period ending 30 September 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.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
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 22 October 2024 and were signed on its behalf by
Arshad Ellahi Director Company Registration No. 14814915
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Caralto Ltd Notes to the Accounts for the period from 19 April 2023 to 30 September 2024
1
Statutory information
Caralto Ltd is a private company, limited by shares, registered in England and Wales, registration number 14814915. The registered office is 4 THORN LEA CLOSE, BOLTON, GREATER MANCHESTER, BL1 5BE, ENGLAND.
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 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 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:
Plant & machinery
15% Reducing Balance
Motor vehicles
15% Reducing Balance
Fixtures & fittings
15% Reducing Balance
Computer equipment
15% Reducing Balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Caralto Ltd Notes to the Accounts for the period from 19 April 2023 to 30 September 2024
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 19 April 2023
- 
Additions
23,063 
At 30 September 2024
23,063 
Depreciation
Charge for the period
3,460 
At 30 September 2024
3,460 
Net book value
At 30 September 2024
19,603 
5
Share capital
2024 
£ 
Allotted, called up and fully paid:
1,000,100 Ordinary shares of £1 each
1,000,100 
Shares issued during the period:
1,000,100 Ordinary shares of £1 each
1,000,100 
6
Average number of employees
During the period the average number of employees was 3.
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