IRIS Accounts Production v25.1.3.33 07350036 Board of Directors 1.9.23 31.8.24 31.8.24 0 0 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh073500362023-08-31073500362024-08-31073500362023-09-012024-08-31073500362022-08-31073500362022-09-012023-08-31073500362023-08-3107350036ns15:EnglandWales2023-09-012024-08-3107350036ns14:PoundSterling2023-09-012024-08-3107350036ns10:Director12023-09-012024-08-3107350036ns10:PrivateLimitedCompanyLtd2023-09-012024-08-3107350036ns10:SmallEntities2023-09-012024-08-3107350036ns10:AuditExempt-NoAccountantsReport2023-09-012024-08-3107350036ns10:SmallCompaniesRegimeForDirectorsReport2023-09-012024-08-3107350036ns10:SmallCompaniesRegimeForAccounts2023-09-012024-08-3107350036ns10:FullAccounts2023-09-012024-08-3107350036ns10:OrdinaryShareClass12023-09-012024-08-3107350036ns10:Director22023-09-012024-08-3107350036ns10:RegisteredOffice2023-09-012024-08-3107350036ns5:CurrentFinancialInstruments2024-08-3107350036ns5:CurrentFinancialInstruments2023-08-3107350036ns5:ShareCapital2024-08-3107350036ns5:ShareCapital2023-08-3107350036ns5:RetainedEarningsAccumulatedLosses2024-08-3107350036ns5:RetainedEarningsAccumulatedLosses2023-08-3107350036ns5:ComputerEquipment2023-09-012024-08-3107350036ns5:ComputerEquipment2023-08-3107350036ns5:ComputerEquipment2024-08-3107350036ns5:ComputerEquipment2023-08-3107350036ns5:WithinOneYearns5:CurrentFinancialInstruments2024-08-3107350036ns5:WithinOneYearns5:CurrentFinancialInstruments2023-08-3107350036ns10:OrdinaryShareClass12024-08-31
REGISTERED NUMBER: 07350036 (England and Wales)














CARLTON & ASSOCIATES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024






CARLTON & ASSOCIATES LIMITED (REGISTERED NUMBER: 07350036)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 4


CARLTON & ASSOCIATES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: J S Carlton
Mrs J R Carlton





REGISTERED OFFICE: Waterford
Moat Lane
Sedlescombe
Battle
East Sussex
TN33 0RZ





REGISTERED NUMBER: 07350036 (England and Wales)





ACCOUNTANTS: Gibbons Mannington & Phipps LLP
Chartered Accountants
82 High Street
Tenterden
Kent
TN30 6JG

CARLTON & ASSOCIATES LIMITED (REGISTERED NUMBER: 07350036)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 911 1,214

CURRENT ASSETS
Debtors 5 920 843
Cash at bank 49,224 53,535
50,144 54,378
CREDITORS
Amounts falling due within one year 6 1,627 3,452
NET CURRENT ASSETS 48,517 50,926
TOTAL ASSETS LESS CURRENT
LIABILITIES

49,428

52,140

PROVISIONS FOR LIABILITIES 228 304
NET ASSETS 49,200 51,836

CAPITAL AND RESERVES
Called up share capital 7 200 200
Retained earnings 49,000 51,636
SHAREHOLDERS' FUNDS 49,200 51,836

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2025 and were signed on its behalf by:





Mrs J R Carlton - Director


CARLTON & ASSOCIATES LIMITED (REGISTERED NUMBER: 07350036)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024


1. STATUTORY INFORMATION

Carlton & Associates 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 invoiced work done for consultancy services.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance

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.

Revenue recognition
In accordance with the provisions of UITF40 'Revenue recognition and service contracts' where work straddles a year end it is treated a a long term contract and income is accrued as the work progresses to reflect the partial completion of the work at the year end.

3. EMPLOYEES AND DIRECTORS

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

CARLTON & ASSOCIATES LIMITED (REGISTERED NUMBER: 07350036)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 September 2023
and 31 August 2024 3,259
DEPRECIATION
At 1 September 2023 2,045
Charge for year 303
At 31 August 2024 2,348
NET BOOK VALUE
At 31 August 2024 911
At 31 August 2023 1,214

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax 507 -
Prepayments 413 843
920 843

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax - 2,178
Directors' current accounts 937 625
Accrued expenses 690 649
1,627 3,452

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
200 Ordinary £1 200 200