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CARVED BY CARBIE LTD

Registered Number
SC743297
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2024

CARVED BY CARBIE LTD
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

SUTHERLAND, Katie Rebekah

Registered Address

41 Murray Street
Chapelton
Stonehaven
AB39 8AJ

Registered Number

SC743297 (Scotland)
CARVED BY CARBIE LTD
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

ASSETS
Fixed assets
Tangible assets324,39530,395
24,39530,395
Current assets
Debtors45,1392,265
Cash at bank and in hand124-
5,2632,265
5,2632,265
29,65832,660
CAPITAL, RESERVES AND LIABILITIES
Capital and reserves
Called up share capital100-
Profit and loss account(9,655)(2,835)
(9,555)(2,835)
Liabilities
Creditors amounts falling due within one year52,75335,495
Creditors amounts falling due after one year636,460-
29,65832,660
The financial statements were approved and authorised for issue by the Director on 19 March 2025, and are signed on its behalf by:
SUTHERLAND, Katie Rebekah
Director
Registered Company No. SC743297
CARVED BY CARBIE LTD
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. 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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
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.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 October 2337,995
At 30 September 2437,995
Depreciation and impairment
At 01 October 237,600
Charge for year6,000
At 30 September 2413,600
Net book value
At 30 September 2424,395
At 30 September 2330,395
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-2,019
Other debtors5,139-
Prepayments and accrued income-246
Total5,1392,265
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,698-
Taxation and social security1,055212
Other creditors-35,283
Total2,75335,495
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts36,460-
Total36,460-