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REGISTERED NUMBER: 10355973 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Carbon Focus Ltd

Carbon Focus Ltd (Registered number: 10355973)

Contents of the Financial Statements
for the Year Ended 30 September 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Carbon Focus Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTOR: Miss S I M Anderson



REGISTERED OFFICE: Zoons House
Larkhay Road
Hucclecote
Gloucester
Gloucestershire
GL3 3NE



REGISTERED NUMBER: 10355973 (England and Wales)



ACCOUNTANTS: HATS Gloucester Ltd
48 Hucclecote Road
Gloucester
Gloucestershire
GL3 3RS



BANKERS: Santander
Bootle
Merseyside
L30 4GB

Carbon Focus Ltd (Registered number: 10355973)

Statement of Financial Position
30 September 2024

30/9/24 30/9/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,343 1,047

CURRENT ASSETS
Debtors 5 12,391 9,891
Cash at bank 188,475 214,911
200,866 224,802
CREDITORS
Amounts falling due within one year 6 37,989 49,612
NET CURRENT ASSETS 162,877 175,190
TOTAL ASSETS LESS CURRENT
LIABILITIES

164,220

176,237

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 164,210 176,227
SHAREHOLDERS' FUNDS 164,220 176,237

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

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

The director acknowledges her 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 February 2025 and were signed by:





Miss S I M Anderson - Director


Carbon Focus Ltd (Registered number: 10355973)

Notes to the Financial Statements
for the Year Ended 30 September 2024


1. STATUTORY INFORMATION

Carbon Focus Ltd 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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

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 - 33% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Carbon Focus Ltd (Registered number: 10355973)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
Cost
At 1 October 2023 - 3,665 3,665
Additions 900 233 1,133
At 30 September 2024 900 3,898 4,798
Depreciation
At 1 October 2023 - 2,618 2,618
Charge for year 300 537 837
At 30 September 2024 300 3,155 3,455
Net book value
At 30 September 2024 600 743 1,343
At 30 September 2023 - 1,047 1,047

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/24 30/9/23
£    £   
Trade debtors 11,485 9,611
Other debtors 906 280
12,391 9,891

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/24 30/9/23
£    £   
Taxation and social security 14,649 22,381
Other creditors 23,340 27,231
37,989 49,612

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30/9/24 30/9/23
£    £   
Within one year 9,438 -
Between one and five years 14,156 -
23,594 -

Carbon Focus Ltd (Registered number: 10355973)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


8. RELATED PARTY DISCLOSURES

Miss S I M Anderson
Director

At 30 September 2024 the company owed the director £23,340 (2023 - £27,231). The balance owed, included within other creditors, is made up of business expenses not yet reimbursed and declared dividends directly credited to the director's loan account. The loan balance is repayable to the director on demand.