IRIS Accounts Production v25.1.3.33 07981054 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false Ordinary 1.00000 A Ordinary 1.00000 B Ordinary 1.00000 C Ordinary 1.00000 Ordinary 1.00000 A Ordinary 1.00000 B Ordinary 1.00000 C Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh079810542024-03-31079810542025-03-31079810542024-04-012025-03-31079810542023-03-31079810542023-04-012024-03-31079810542024-03-3107981054ns15:EnglandWales2024-04-012025-03-3107981054ns14:PoundSterling2024-04-012025-03-3107981054ns10:Director12024-04-012025-03-3107981054ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3107981054ns10:SmallEntities2024-04-012025-03-3107981054ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3107981054ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3107981054ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3107981054ns10:FullAccounts2024-04-012025-03-3107981054ns10:OrdinaryShareClass12024-04-012025-03-3107981054ns10:OrdinaryShareClass22024-04-012025-03-3107981054ns10:OrdinaryShareClass32024-04-012025-03-3107981054ns10:OrdinaryShareClass42024-04-012025-03-3107981054ns10:Director22024-04-012025-03-3107981054ns10:Director32024-04-012025-03-3107981054ns10:CompanySecretary12024-04-012025-03-3107981054ns10:RegisteredOffice2024-04-012025-03-3107981054ns5:CurrentFinancialInstruments2025-03-3107981054ns5:CurrentFinancialInstruments2024-03-3107981054ns5:Non-currentFinancialInstruments2025-03-3107981054ns5:Non-currentFinancialInstruments2024-03-3107981054ns5:ShareCapital2025-03-3107981054ns5:ShareCapital2024-03-3107981054ns5:SharePremium2025-03-3107981054ns5:SharePremium2024-03-3107981054ns5:RetainedEarningsAccumulatedLosses2025-03-3107981054ns5:RetainedEarningsAccumulatedLosses2024-03-3107981054ns5:LeaseholdImprovements2024-04-012025-03-3107981054ns5:PlantMachinery2024-04-012025-03-3107981054ns5:MotorVehicles2024-04-012025-03-3107981054ns5:ComputerEquipment2024-04-012025-03-3107981054ns5:LandBuildings2024-03-3107981054ns5:LeaseholdImprovements2024-03-3107981054ns5:PlantMachinery2024-03-3107981054ns5:LandBuildings2024-04-012025-03-3107981054ns5:LandBuildings2025-03-3107981054ns5:LeaseholdImprovements2025-03-3107981054ns5:PlantMachinery2025-03-3107981054ns5:LandBuildings2024-03-3107981054ns5:LeaseholdImprovements2024-03-3107981054ns5:PlantMachinery2024-03-3107981054ns5:MotorVehicles2024-03-3107981054ns5:ComputerEquipment2024-03-3107981054ns5:MotorVehicles2025-03-3107981054ns5:ComputerEquipment2025-03-3107981054ns5:MotorVehicles2024-03-3107981054ns5:ComputerEquipment2024-03-3107981054ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-3107981054ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3107981054ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2025-03-3107981054ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-03-3107981054ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2025-03-3107981054ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2024-03-3107981054ns5:WithinOneYearns5:CurrentFinancialInstrumentsns5:HirePurchaseContracts2025-03-3107981054ns5:WithinOneYearns5:CurrentFinancialInstrumentsns5:HirePurchaseContracts2024-03-3107981054ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2025-03-3107981054ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2024-03-3107981054ns5:HirePurchaseContracts2025-03-3107981054ns5:HirePurchaseContracts2024-03-3107981054ns5:WithinOneYear2025-03-3107981054ns5:WithinOneYear2024-03-3107981054ns5:BetweenOneFiveYears2025-03-3107981054ns5:BetweenOneFiveYears2024-03-3107981054ns5:AllPeriods2025-03-3107981054ns5:AllPeriods2024-03-3107981054ns10:OrdinaryShareClass12025-03-3107981054ns10:OrdinaryShareClass22025-03-3107981054ns10:OrdinaryShareClass32025-03-3107981054ns10:OrdinaryShareClass42025-03-31
REGISTERED NUMBER: 07981054 (England and Wales)





















CARBON NEUTRAL VENDING LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






CARBON NEUTRAL VENDING LTD (REGISTERED NUMBER: 07981054)

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










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


CARBON NEUTRAL VENDING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: J W Bond
Mrs K E Bond
N Groves





SECRETARY: J W Bond





REGISTERED OFFICE: Unit 7 Monarch Courtyard
12 Salthouse Road
Brackmills Industrial Estate
Northampton
NN4 7BD





REGISTERED NUMBER: 07981054 (England and Wales)





ACCOUNTANTS: Phipps Henson McAllister
Chartered Accountants
22-24 Harborough Road
Kingsthorpe
Northampton
NN2 7AZ

CARBON NEUTRAL VENDING LTD (REGISTERED NUMBER: 07981054)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 859,198 862,122

CURRENT ASSETS
Stocks 27,407 29,812
Debtors 5 62,967 57,631
Cash at bank 156,673 77,663
247,047 165,106
CREDITORS
Amounts falling due within one year 6 502,592 357,655
NET CURRENT LIABILITIES (255,545 ) (192,549 )
TOTAL ASSETS LESS CURRENT LIABILITIES 603,653 669,573

CREDITORS
Amounts falling due after more than one
year

7

(394,322

)

(452,743

)

PROVISIONS FOR LIABILITIES (201,453 ) (214,426 )
NET ASSETS 7,878 2,404

CAPITAL AND RESERVES
Called up share capital 9 103 103
Share premium 2,263 2,263
Retained earnings 5,512 38
SHAREHOLDERS' FUNDS 7,878 2,404

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

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

CARBON NEUTRAL VENDING LTD (REGISTERED NUMBER: 07981054)

BALANCE SHEET - continued
31 MARCH 2025


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 4 June 2025 and were signed on its behalf by:





J W Bond - Director


CARBON NEUTRAL VENDING LTD (REGISTERED NUMBER: 07981054)

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


1. STATUTORY INFORMATION

Carbon Neutral Vending 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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% straight line
Plant and machinery - 20% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 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.

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.

CARBON NEUTRAL VENDING LTD (REGISTERED NUMBER: 07981054)

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


2. ACCOUNTING POLICIES - continued

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.

Debtors and creditors
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 12 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 April 2024 399,500 21,606 1,141,940
Additions - - 148,500
At 31 March 2025 399,500 21,606 1,290,440
DEPRECIATION
At 1 April 2024 - 5,793 904,107
Charge for year - 2,160 97,021
At 31 March 2025 - 7,953 1,001,128
NET BOOK VALUE
At 31 March 2025 399,500 13,653 289,312
At 31 March 2024 399,500 15,813 237,833

CARBON NEUTRAL VENDING LTD (REGISTERED NUMBER: 07981054)

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


4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2024 240,375 2,957 1,806,378
Additions - - 148,500
At 31 March 2025 240,375 2,957 1,954,878
DEPRECIATION
At 1 April 2024 33,986 370 944,256
Charge for year 51,597 646 151,424
At 31 March 2025 85,583 1,016 1,095,680
NET BOOK VALUE
At 31 March 2025 154,792 1,941 859,198
At 31 March 2024 206,389 2,587 862,122

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 62,711 57,631
VAT 256 -
62,967 57,631

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 17,077 20,000
Other loans 19,947 19,947
Hire purchase contracts (see note 8) 31,437 32,176
Trade creditors 189,675 95,638
Corporation tax 52,307 (87 )
Social security and other taxes 26,590 21,731
Other creditors 14,450 4,602
Directors' current accounts 87,164 125,384
Accruals and deferred income 63,945 38,264
502,592 357,655

CARBON NEUTRAL VENDING LTD (REGISTERED NUMBER: 07981054)

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


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans - 2-5 years 17,283 33,765
Other loans more 5yrs non-inst 215,545 226,047
Hire purchase contracts (see note 8) 161,494 192,931
394,322 452,743

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Other loans more 5yrs non-inst 215,545 226,047

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2025 2024
£    £   
Net obligations repayable:
Within one year 31,437 32,176
Between one and five years 161,494 192,931
192,931 225,107

Non-cancellable operating leases
2025 2024
£    £   
Within one year 50,929 41,812
Between one and five years 55,249 23,323
106,178 65,135

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1.00 100 100
1 A Ordinary £1 1 1
1 B Ordinary £1 1 1
1 C Ordinary £1 1 1
103 103