Carberry Davies Sands Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 05306889

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,647		4,862
Investments	5		164,740		164,740

			168,387		169,602
CURRENT ASSETS
Debtors		516,402		415,006
Cash at bank and in hand		386,529		802,097

		902,931		1,217,103
Creditors: Amounts Falling Due Within One Year		(693,155 )		(1,018,937 )

NET CURRENT ASSETS (LIABILITIES)			209,776		198,166

TOTAL ASSETS LESS CURRENT LIABILITIES			378,163		367,768

PROVISIONS FOR LIABILITIES
Deferred Taxation			(693 )		(924 )

NET ASSETS			377,470		366,844

CAPITAL AND RESERVES
Called up share capital	6		303		3
Profit and Loss Account			377,167		366,841

SHAREHOLDERS' FUNDS			377,470		366,844

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Carberry Davies Sands Limited

Abridged Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Andrew Sands

Director

12/06/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Carberry Davies Sands Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05306889 . The registered office is C/O AJ Fleet and Co Limited, Hyde Park House, Cartwright Street, Hyde, Cheshire, SK14 4EH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% reducing balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 7)

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Carberry Davies Sands Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2024	23,770

As at 31 March 2025	23,770

Depreciation
As at 1 April 2024	18,908
Provided during the period	1,215

As at 31 March 2025	20,123

Net Book Value
As at 31 March 2025	3,647

As at 1 April 2024	4,862

5. Investments

	Total
	£
Cost
As at 1 April 2024	164,740

As at 31 March 2025	164,740

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	164,740

As at 1 April 2024	164,740

6. Share Capital

	2025	2024
	£	£
Called Up Share Capital not Paid	297	-
Called Up Share Capital has been paid up	6	3

Amount of Allotted, Called Up Share Capital	303	3

7. Related Party Transactions

During the year, the company entered into transactions with companies which the shareholders and directors, M Smith, C Taylor and A Sands, are also shareholders and directors of. These trasactions are as follows:

MARS Project Design Ltd

Supplied office facilities and administrative services of £81,488.

Services received of £1,062,257.

PH Design Consultants Limited

Supplied office facilities and administrative services of £165,796.

Services received of £1,097,946.

ACS Design Consultancy Limited

Supplied office facilities and administratrive services of £293,369.

Services received of £1,225,156.

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Carberry Davies Sands Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

8. Controlling Party Not Known

The company's controlling party is unknown.

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