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Company No: 15795143 (England and Wales)

CARTER & ROBSON LIMITED

Unaudited Financial Statements
For the financial period ended 31 December 2024
Pages for filing with the registrar

CARTER & ROBSON LIMITED

Unaudited Financial Statements

For the financial period ended 31 December 2024

Contents

CARTER & ROBSON LIMITED

BALANCE SHEET

As at 31 December 2024
CARTER & ROBSON LIMITED

BALANCE SHEET (continued)

As at 31 December 2024
Note 2024
£
Fixed assets
Investments 3 1,507,520
1,507,520
Current assets
Cash at bank and in hand 1,820
1,820
Creditors: amounts falling due within one year 4 ( 193,721)
Net current liabilities (191,901)
Total assets less current liabilities 1,315,619
Creditors: amounts falling due after more than one year 5 ( 936,030)
Net assets 379,589
Capital and reserves
Called-up share capital 6 100
Profit and loss account 379,489
Total shareholders' funds 379,589

For the financial period ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Carter & Robson Limited (registered number: 15795143) were approved and authorised for issue by the Board of Directors on 18 June 2025. They were signed on its behalf by:

Ms E Carter
Director
Mrs J Robson
Director
CARTER & ROBSON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period ended 31 December 2024
CARTER & ROBSON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period ended 31 December 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Carter & Robson Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 61 Fore Street, Topsham, Exeter, EX3 0HL, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

Reporting period length

The company shortened its financial year to coincide with the financial year of its subsidiary East of Exe Limited.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

2024
Number
Monthly average number of persons employed by the Company during the period, including directors 0

3. Fixed asset investments

Investments in subsidiaries

2024
£
Cost
At 01 January 2024 0
Additions 1,507,520
At 31 December 2024 1,507,520
Carrying value at 31 December 2024 1,507,520

Investments in shares

Name of entity Registered office Principal activity Class of
shares
Ownership
31.12.2024
Held
East of Exe Limited 61 Fore Street, Topsham, Exeter, EX3 0HL Real estate agencies Ordinary 100.00% Direct

4. Creditors: amounts falling due within one year

2024
£
Amounts owed to Group undertakings 7,500
Amounts owed to directors 180,000
Accruals 6,221
193,721

5. Creditors: amounts falling due after more than one year

2024
£
Amounts owed to directors 936,030

There are no amounts included above in respect of which any security has been given by the small entity.

6. Called-up share capital

2024
£
Allotted, called-up and fully-paid
800 A ordinary shares of £ 0.10 each 80
200 B ordinary shares of £ 0.10 each 20
100

During the period 800 A Ordinary shares were issued on formation and 200 B Ordinary shares were issued on acquisition of the entire share capital in the subsidiary East of Exe Limited. The shares were issued at a nominal value of £0.10.