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REGISTERED NUMBER: 04455373 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

CARSON CONTRACTORS LIMITED

CARSON CONTRACTORS LIMITED (REGISTERED NUMBER: 04455373)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CARSON CONTRACTORS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: A R Thomson





SECRETARY: Mrs W J Thomson





REGISTERED OFFICE: Chargrove House
Shurdington Road
Shurdington
Cheltenham
Gloucestershire
GL51 4GA





BUSINESS ADDRESS: Hollinsclough
Waterlane
Oakridge
Stroud
Gloucestershire
GL6 1PQ





REGISTERED NUMBER: 04455373 (England and Wales)





ACCOUNTANTS: Randall & Payne LLP
Chartered Accountants
Chargrove House
Shurdington Road
Cheltenham
Gloucestershire
GL51 4GA

CARSON CONTRACTORS LIMITED (REGISTERED NUMBER: 04455373)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 534,136 176,457
534,136 176,457

CURRENT ASSETS
Stocks 1,500 1,500
Debtors 6 17,584 10,398
Cash at bank 60,752 146,929
79,836 158,827
CREDITORS
Amounts falling due within one year 7 123,253 92,217
NET CURRENT (LIABILITIES)/ASSETS (43,417 ) 66,610
TOTAL ASSETS LESS CURRENT
LIABILITIES

490,719

243,067

CREDITORS
Amounts falling due after more than one
year

8

(190,374

)

(20,754

)

PROVISIONS FOR LIABILITIES (40,826 ) (44,114 )
NET ASSETS 259,519 178,199

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 259,419 178,099
SHAREHOLDERS' FUNDS 259,519 178,199

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

CARSON CONTRACTORS LIMITED (REGISTERED NUMBER: 04455373)

BALANCE SHEET - continued
30 JUNE 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 January 2025 and were signed by:





A R Thomson - Director


CARSON CONTRACTORS LIMITED (REGISTERED NUMBER: 04455373)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Carson Contractors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provision of section 1A "Small entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, has been fully amortised over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
There are no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern.

CARSON CONTRACTORS LIMITED (REGISTERED NUMBER: 04455373)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

2. ACCOUNTING POLICIES - continued

Provisions
Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 10,000
AMORTISATION
At 1 July 2023
and 30 June 2024 10,000
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 July 2023 - 66,213 13,447 241,943 321,603
Additions 370,801 15,864 3,936 - 390,601
Disposals - (15,258 ) (9,950 ) (35,950 ) (61,158 )
At 30 June 2024 370,801 66,819 7,433 205,993 651,046
DEPRECIATION
At 1 July 2023 - 33,608 10,697 100,841 145,146
Charge for year - 5,007 532 21,109 26,648
Eliminated on disposal - (14,311 ) (8,992 ) (31,581 ) (54,884 )
At 30 June 2024 - 24,304 2,237 90,369 116,910
NET BOOK VALUE
At 30 June 2024 370,801 42,515 5,196 115,624 534,136
At 30 June 2023 - 32,605 2,750 141,102 176,457

CARSON CONTRACTORS LIMITED (REGISTERED NUMBER: 04455373)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 8,000 -
Directors' loan accounts 1 -
VAT 7,283 -
Prepayments and accrued income 2,300 10,398
17,584 10,398

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 30,211 9,994
Trade creditors 55,532 54,252
Corporation tax 26,333 (2,905 )
Social security and other taxes 1,994 2,924
Pension 382 4,566
VAT - 19,643
Other creditors 5,417 -
Directors' loan accounts 24 383
Accrued expenses 3,360 3,360
123,253 92,217

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 30,474 10,247
Bank loans - 2-5 years 59,894 10,507
Bank loans 100,006 -
190,374 20,754

Amounts falling due in more than five years:

Repayable by instalments
Bank loans 100,006 -

9. SECURED DEBTS

The debenture created on 22 March 2004 had fixed and floating charges over the undertaking and all the property and assets present and future. THis charge was satisfied 22 February 2024.

A new charge was registered 1 May 2024 by Natwest Bank over the properties purchased during the year by way of a mortgage deed..

CARSON CONTRACTORS LIMITED (REGISTERED NUMBER: 04455373)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

10. TRANSACTIONS WITH DIRECTORS

The following advances and credits to directors subsisted during the years ended 30 June 2024 and 30 June 2023:

2024 2023
£    £   
D A Thomson
Balance outstanding at start of year (278 ) (260 )
Amounts advanced 357 294
Amounts repaid (79 ) (312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (278 )

A R Thomson
Balance outstanding at start of year (105 ) (2,895 )
Amounts advanced 3,444 4,302
Amounts repaid (3,362 ) (1,512 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (23 ) (105 )

No interest is being charged on the loan and there are no set repayment terms.