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REGISTERED NUMBER: 12882837 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

CARBERY DEVELOPMENTS LIMITED

CARBERY DEVELOPMENTS LIMITED (REGISTERED NUMBER: 12882837)

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










Page

Balance sheet 1

Notes to the financial statements 2


CARBERY DEVELOPMENTS LIMITED (REGISTERED NUMBER: 12882837)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
Fixed assets
Tangible assets 4 14,479 2,305

Current assets
Stocks 831,909 829,595
Debtors 5 6,362 13,134
Cash at bank 200,129 14,483
1,038,400 857,212
Creditors
Amounts falling due within one year 6 436,010 231,707
Net current assets 602,390 625,505
Total assets less current liabilities 616,869 627,810

Capital and reserves
Called up share capital 7 100 100
Retained earnings 616,769 627,710
Shareholders' funds 616,869 627,810

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 directors acknowledge their 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 April 2025 and were signed on its behalf by:




Mr R A Phippen - Director



Mrs J Phippen - Director


CARBERY DEVELOPMENTS LIMITED (REGISTERED NUMBER: 12882837)

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


1. Statutory information

Carbery Developments Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 12882837. The registered office is 7 & 8 Church Street, Wimborne, Dorset, England, BH21 1JH and business address is 11 Beech Waye, Gerrards Cross, Buckinghamshire, SL9 8BL.

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.

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

Stocks
Stock is valued at the lower of cost and net realisable value. Work in progress is valued at £831,909, using the percentage of completion method.

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 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.

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 2 (2023 - 2 ) .

CARBERY DEVELOPMENTS LIMITED (REGISTERED NUMBER: 12882837)

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


4. Tangible fixed assets
Plant and
machinery
£   
Cost
At 1 October 2023 3,697
Additions 17,000
At 30 September 2024 20,697
Depreciation
At 1 October 2023 1,392
Charge for year 4,826
At 30 September 2024 6,218
Net book value
At 30 September 2024 14,479
At 30 September 2023 2,305

5. Debtors: amounts falling due within one year
2024 2023
£    £   
VAT 1,109 7,006
Prepayments 5,253 6,128
6,362 13,134

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Directors' current accounts 433,634 229,333
Accruals and deferred income 2,376 2,374
436,010 231,707

7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

8. Ultimate controlling party

The Company is under the control of the Directors, by virtue of their combined 100% holding of the issued voting share capital of the Company.