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REGISTERED NUMBER: 11123016 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

CAROLINE'S OF IRLAM LIMITED

CAROLINE'S OF IRLAM LIMITED (REGISTERED NUMBER: 11123016)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CAROLINE'S OF IRLAM LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2025







DIRECTOR: Mrs C Ogunlana-Booth





REGISTERED OFFICE: Abacus House
450 Warrington Road
Culcheth
Warrington
Cheshire
WA3 5QX





REGISTERED NUMBER: 11123016 (England and Wales)





ACCOUNTANTS: Hunter Healey Limited
Abacus House
450 Warrington Road
Culcheth
Warrington
Cheshire
WA3 5QX

CAROLINE'S OF IRLAM LIMITED (REGISTERED NUMBER: 11123016)

BALANCE SHEET
31ST MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 4,825 6,434
4,825 6,434

CURRENT ASSETS
Stocks 5,607 5,637
Debtors 6 16,232 26,151
21,839 31,788
CREDITORS
Amounts falling due within one year 7 25,153 33,331
NET CURRENT LIABILITIES (3,314 ) (1,543 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,511

4,891

CREDITORS
Amounts falling due after more than
one year

8

500

4,010
NET ASSETS 1,011 881

CAROLINE'S OF IRLAM LIMITED (REGISTERED NUMBER: 11123016)

BALANCE SHEET - continued
31ST MARCH 2025

2025 2024
Notes £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 911 781
SHAREHOLDERS' FUNDS 1,011 881

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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.

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 20th May 2025 and were signed by:





Mrs C Ogunlana-Booth - Director


CAROLINE'S OF IRLAM LIMITED (REGISTERED NUMBER: 11123016)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025

1. STATUTORY INFORMATION

Caroline's of Irlam 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, was amortised evenly over its estimated life of five years. Goodwill was fully amortised in 2023.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Motor vehicles - 25% on reducing balance

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

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.

CAROLINE'S OF IRLAM LIMITED (REGISTERED NUMBER: 11123016)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2024
and 31st March 2025 45,000
AMORTISATION
At 1st April 2024
and 31st March 2025 45,000
NET BOOK VALUE
At 31st March 2025 -
At 31st March 2024 -

CAROLINE'S OF IRLAM LIMITED (REGISTERED NUMBER: 11123016)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

5. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1st April 2024
and 31st March 2025 15,250
DEPRECIATION
At 1st April 2024 8,816
Charge for year 1,609
At 31st March 2025 10,425
NET BOOK VALUE
At 31st March 2025 4,825
At 31st March 2024 6,434

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1st April 2024
and 31st March 2025 15,250
DEPRECIATION
At 1st April 2024 8,816
Charge for year 1,609
At 31st March 2025 10,425
NET BOOK VALUE
At 31st March 2025 4,825
At 31st March 2024 6,434

CAROLINE'S OF IRLAM LIMITED (REGISTERED NUMBER: 11123016)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2025 2024
£    £   
Other debtors 16,232 26,151

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2025 2024
£    £   
Bank loans and overdrafts 4,583 7,240
Hire purchase contracts 510 3,063
Taxation and social security 14,181 15,449
Other creditors 5,879 7,579
25,153 33,331

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE
THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts - 510
Other creditors 500 3,500
500 4,010

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2025 and 31st March 2024:

2025 2024
£    £   
Mrs C Ogunlana-Booth
Balance outstanding at start of year 21,632 28,390
Amounts advanced 35,597 35,322
Amounts repaid (45,516 ) (42,080 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 11,713 21,632