| Registered Number:NI049198 |
For the year ended 30 April 2025
Northern Ireland
Unaudited Financial Statements
For the year ended 30 April 2025
Des Carson Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
Des Carson Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
53,208
49,404
2
53,208
49,404
26,000
29,326
3
| Trade and other receivables |
129,008
163,302
4
92,823
| Cash and cash equivalents |
113,354
305,982
247,831
| Trade and other payables: amounts falling due within one |
| year |
(195,667)
(254,200)
5
52,164
51,782
Net current assets
| Total assets less current liabilities |
104,990
101,568
| Trade and other payables: amounts falling due after more |
| than one year |
(63,338)
(45,319)
6
(10,110)
(9,387)
| Provisions for liabilities |
49,561
Net assets
28,843
20
8
49,541
28,835
49,561
28,843
Shareholders' funds
| For the year ended 30 April 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 of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006 |
| The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 31 July 2025 and were signed by: |
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For the year ended 30 April 2025
Des Carson Limited
Statement of Financial Position Continued
| The notes form part of these financial statements |
2 of 5
For the year ended 30 April 2025
Des Carson Limited
Notes to the Financial Statements
Statutory Information
| Des Carson Limited is a private limited company, limited by shares, domiciled in Northern Ireland, registration number |
| NI049198. |
17 Craignamona Close
Mayobridge
County Down
BT34 2FE
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Property, plant and equipment
| Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Plant and Machinery
Computer Equipment
Motor Vehicles
Furniture and Fittings
Inventories
| Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
Deferred tax
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. |
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.
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For the year ended 30 April 2025
Des Carson Limited
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
120,644
399
2,306
113,443
4,496
34,390
1,040
-
33,350
-
-
-
(17,285)
-
(17,285)
129,508
2,306
1,439
137,749
4,496
| Provision for depreciation and impairment |
71,240
390
2,279
64,101
4,470
Charge for year
13,301
210
5
13,081
5
84,541
600
2,284
77,182
4,475
21
52,326
22
839
53,208
26
49,342
27
9
49,404
2024
2025
29,326
26,000
| 4. Trade and other receivables |
2024
2025
162,691
128,760
611
248
129,008
163,302
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
6,268
6,268
174,193
151,114
| Taxation and social security |
12,068
5,386
61,671
32,899
254,200
195,667
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For the year ended 30 April 2025
Des Carson Limited
Notes to the Financial Statements Continued
| 6. Trade and other payables: amounts falling due after more than one year |
2024
2025
23,262
28,626
22,057
34,712
45,319
63,338
| 7. Average number of persons employed |
During the year the average number of employees was 3 (2024 : 3)
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