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REGISTERED NUMBER: 14339485 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Carol Stevens Homes Ltd

Carol Stevens Homes Ltd (Registered number: 14339485)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 6

Carol Stevens Homes Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTOR: Mrs C Stevens





REGISTERED OFFICE: 100 High Ash Drive
Leeds
LS17 8RE





REGISTERED NUMBER: 14339485 (England and Wales)





ACCOUNTANTS: Leon & Company
Chartered Accountants
100 High Ash Drive
Alwoodley
Leeds
West Yorkshire
LS17 8RE

Carol Stevens Homes Ltd (Registered number: 14339485)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 220,000 229,950

CURRENT ASSETS
Cash at bank 721 1,119

CREDITORS
Amounts falling due within one year 5 119,939 123,593
NET CURRENT LIABILITIES (119,218 ) (122,474 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

100,782

107,476

CREDITORS
Amounts falling due after more than one
year

6

(86,704

)

(86,704

)

PROVISIONS FOR LIABILITIES (4,842 ) (7,330 )
NET ASSETS 9,236 13,442

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 7 14,526 21,989
Retained earnings (5,390 ) (8,647 )
SHAREHOLDERS' FUNDS 9,236 13,442

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.

Carol Stevens Homes Ltd (Registered number: 14339485)

Balance Sheet - continued
30 September 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 April 2025 and were signed by:





Mrs C Stevens - Director


Carol Stevens Homes Ltd (Registered number: 14339485)

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

1. STATUTORY INFORMATION

Carol Stevens Homes 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 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.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 balance sheet date.

3. EMPLOYEES AND DIRECTORS

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

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023 229,950
Revaluations (9,950 )
At 30 September 2024 220,000
NET BOOK VALUE
At 30 September 2024 220,000
At 30 September 2023 229,950

Fair value at 30 September 2024 is represented by:
£   
Valuation in 2023 29,318
Valuation in 2024 (9,950 )
Cost 200,632
220,000

Carol Stevens Homes Ltd (Registered number: 14339485)

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

4. INVESTMENT PROPERTY - continued

If investment property had not been revalued it would have been included at the following historical cost:

30.9.24 30.9.23
£    £   
Cost 200,632 200,632

Investment property was valued on an open market basis on 30 September 2024 by the directors .

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other creditors 119,939 123,593

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans 86,704 86,704

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 86,704 86,704

7. RESERVES
Revaluation
reserve
£   
At 1 October 2023 21,989
Revaluation (7,463 )

At 30 September 2024 14,526

The transfer between reserves represents the reclassification of investment property valuation gains and losses (net of associated deferred tax) into an other reserve, on the basis that the net valuation gains are not available for distribution to shareholders.

Revaluations £19,368 less deferred tax £4,842, non-distributable reserve £14,526.

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

In other creditors £118,555 ( 2023 121,870 )refers to monies owed by the company to the Director. This is repayable on demand and does not carry any interest.

Carol Stevens Homes Ltd

Report of the Accountants to the Director of
Carol Stevens Homes Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Leon & Company
Chartered Accountants
100 High Ash Drive
Alwoodley
Leeds
West Yorkshire
LS17 8RE


Date: .............................................