IRIS Accounts Production v25.1.0.734 05564236 director 1.1.24 31.12.24 31.12.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh055642362023-12-31055642362024-12-31055642362024-01-012024-12-31055642362022-12-31055642362023-01-012023-12-31055642362023-12-3105564236ns15:EnglandWales2024-01-012024-12-3105564236ns14:PoundSterling2024-01-012024-12-3105564236ns10:Director12024-01-012024-12-3105564236ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3105564236ns10:SmallEntities2024-01-012024-12-3105564236ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-3105564236ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3105564236ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3105564236ns10:FullAccounts2024-01-012024-12-310556423612024-01-012024-12-3105564236ns10:RegisteredOffice2024-01-012024-12-3105564236ns5:CurrentFinancialInstruments2024-12-3105564236ns5:CurrentFinancialInstruments2023-12-3105564236ns5:ShareCapital2024-12-3105564236ns5:ShareCapital2023-12-3105564236ns5:RetainedEarningsAccumulatedLosses2024-12-3105564236ns5:RetainedEarningsAccumulatedLosses2023-12-3105564236ns5:NetGoodwill2024-01-012024-12-3105564236ns5:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3105564236ns5:PlantMachinery2024-01-012024-12-3105564236ns5:FurnitureFittings2024-01-012024-12-3105564236ns5:MotorVehicles2024-01-012024-12-3105564236ns5:ComputerEquipment2024-01-012024-12-3105564236ns5:NetGoodwill2023-12-3105564236ns5:NetGoodwill2024-12-3105564236ns5:NetGoodwill2023-12-3105564236ns5:PlantMachinery2023-12-3105564236ns5:PlantMachinery2024-12-3105564236ns5:PlantMachinery2023-12-3105564236ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3105564236ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3105564236ns5:WithinOneYear2024-12-3105564236ns5:WithinOneYear2023-12-3105564236ns5:BetweenOneFiveYears2024-12-3105564236ns5:BetweenOneFiveYears2023-12-3105564236ns5:AllPeriods2024-12-3105564236ns5:AllPeriods2023-12-3105564236ns5:DeferredTaxation2023-12-3105564236ns5:DeferredTaxation2024-01-012024-12-3105564236ns5:DeferredTaxation2024-12-31
REGISTERED NUMBER: 05564236 (England and Wales)















CARLTON ALARMS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024






CARLTON ALARMS LIMITED (REGISTERED NUMBER: 05564236)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CARLTON ALARMS LIMITED

COMPANY INFORMATION
for the year ended 31 December 2024







DIRECTOR: Mr M L Wilson





REGISTERED OFFICE: The Old Corn Mill
Newsome Road South
Berry Brow
Huddersfield
West Yorkshire
HD4 7PT





REGISTERED NUMBER: 05564236 (England and Wales)





ACCOUNTANTS: SMH Sheards
Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS

CARLTON ALARMS LIMITED (REGISTERED NUMBER: 05564236)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 33,750 42,500
Tangible assets 5 6,210 10,608
39,960 53,108

CURRENT ASSETS
Stocks 14,873 23,185
Debtors 6 112,120 63,087
Cash at bank and in hand 49,537 89,703
176,530 175,975
CREDITORS
Amounts falling due within one year 7 (175,459 ) (170,997 )
NET CURRENT ASSETS 1,071 4,978
TOTAL ASSETS LESS CURRENT
LIABILITIES

41,031

58,086

PROVISIONS FOR LIABILITIES 9 (1,234 ) (2,082 )
NET ASSETS 39,797 56,004

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 39,697 55,904
SHAREHOLDERS' FUNDS 39,797 56,004

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

CARLTON ALARMS LIMITED (REGISTERED NUMBER: 05564236)

BALANCE SHEET - continued
31 December 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 9 April 2025 and were signed by:





Mr M L Wilson - Director


CARLTON ALARMS LIMITED (REGISTERED NUMBER: 05564236)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024


1. STATUTORY INFORMATION

Carlton Alarms 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 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 represents net invoiced sales of goods and services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, 2016 and 2018, is being amortised evenly over its estimated useful life of twenty 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 - 25% on reducing balance
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33.33% on cost

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

CARLTON ALARMS LIMITED (REGISTERED NUMBER: 05564236)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024


2. ACCOUNTING POLICIES - continued

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other debtors, and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial assets are assessed for indicators of impairment at each balance sheet date, with any impairment losses being recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed in profit or loss.

Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

Basic financial liabilities, including trade and other creditors, and accruals, are initially recognised at transaction price.

Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 9 (2023 - 11 ) .

CARLTON ALARMS LIMITED (REGISTERED NUMBER: 05564236)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 175,000
AMORTISATION
At 1 January 2024 132,500
Charge for year 8,750
At 31 December 2024 141,250
NET BOOK VALUE
At 31 December 2024 33,750
At 31 December 2023 42,500

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 47,054
Additions 2,765
Disposals (9,488 )
At 31 December 2024 40,331
DEPRECIATION
At 1 January 2024 36,446
Charge for year 5,897
Eliminated on disposal (8,222 )
At 31 December 2024 34,121
NET BOOK VALUE
At 31 December 2024 6,210
At 31 December 2023 10,608

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 21,406 29,313
Amounts owed by group undertakings 54,477 -
Other debtors 36,237 33,774
112,120 63,087

CARLTON ALARMS LIMITED (REGISTERED NUMBER: 05564236)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 21,715 24,628
Taxation and social security 60,772 49,838
Other creditors 92,972 96,531
175,459 170,997

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 492 8,686
Between one and five years - 492
492 9,178

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 1,234 2,082

Deferred
tax
£   
Balance at 1 January 2024 2,082
Credit to Income Statement during year (848 )
Balance at 31 December 2024 1,234

10. RELATED PARTY DISCLOSURES

At 31st December 2024 £67 (2023: £107) was owed to the directors' by the company by way of directors' loan account. These loans are interest free and will be repaid when funds permit.

As at 31st December 2024 loans owed by a parent company of £54,477 were outstanding. These loans are interest free and repayable on demand.

11. ULTIMATE CONTROLLING PARTY

The controlling party is Carlton Alarms Holdings Limited.