0 01/07/2024 30/06/2025 2025-06-30 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2024-07-01 Sage Accounts Production 24.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 02995317 2024-07-01 2025-06-30 02995317 2025-06-30 02995317 2024-06-30 02995317 2023-07-01 2024-06-30 02995317 2024-06-30 02995317 2023-06-30 02995317 core:LandBuildings core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 02995317 bus:RegisteredOffice 2024-07-01 2025-06-30 02995317 bus:Director1 2024-07-01 2025-06-30 02995317 bus:CompanySecretary1 2024-07-01 2025-06-30 02995317 core:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 02995317 core:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 02995317 core:WithinOneYear 2025-06-30 02995317 core:WithinOneYear 2024-06-30 02995317 core:ShareCapital 2025-06-30 02995317 core:ShareCapital 2024-06-30 02995317 core:OtherReservesSubtotal 2025-06-30 02995317 core:OtherReservesSubtotal 2024-06-30 02995317 core:RetainedEarningsAccumulatedLosses 2025-06-30 02995317 core:RetainedEarningsAccumulatedLosses 2024-06-30 02995317 core:ShareCapital 2023-06-30 02995317 core:CapitalRedemptionReserve 2023-06-30 02995317 core:TreasurySharesOwnSharesReserve 2023-06-30 02995317 core:RetainedEarningsAccumulatedLosses 2023-06-30 02995317 core:CapitalRedemptionReserve 2024-06-30 02995317 core:TreasurySharesOwnSharesReserve 2024-06-30 02995317 core:PreviouslyStatedAmount core:ShareCapital 2025-06-30 02995317 core:CapitalRedemptionReserve 2025-06-30 02995317 core:TreasurySharesOwnSharesReserve 2025-06-30 02995317 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-06-30 02995317 core:CostValuation core:Non-currentFinancialInstruments 2025-06-30 02995317 core:Non-currentFinancialInstruments 2025-06-30 02995317 bus:Director1 2025-06-30 02995317 bus:SmallEntities 2024-07-01 2025-06-30 02995317 bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 02995317 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 02995317 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 02995317 bus:AbridgedAccounts 2024-07-01 2025-06-30
Company registration number: 02995317
Carbrosah Ltd
Unaudited filleted abridged financial statements
30 June 2025
Carbrosah Ltd
Contents
Directors and other information
Abridged statement of financial position
Statement of changes in equity
Notes to the financial statements
Carbrosah Ltd
Directors and other information
Directors Mr A M Derry
Secretary Mrs E A Derry
Company number 02995317
Registered office The Old Chapel
Bishopstone
Salisbury
Wiltshire
SP5 4BT
Carbrosah Ltd
Accountants' report on the unaudited financial statements to the directors of
Carbrosah Ltd
As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 30 June 2025 set out on pages to 11 and you consider that the company is exempt from an audit. In accordance with your instructions we have compiled these unaudited financial statements, in order to assist you to fulfil your statutory responsibilities, from the accounting records and information supplied to us.
Our report is prepared solely for the use of Carbrosah Ltd and solely for the purpose of meeting their statutory accounts filing obligations and calculation of their tax liability.
Atkinsons (Bishopstone) Ltd
Chartered Accountants
The Old Chapel
Bishopstone
Salisbury
SP5 4BT
Date:
Carbrosah Ltd
Abridged statement of financial position
30 June 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 223,604 227,004
Investments 6 299,998 -
_______ _______
523,602 227,004
Current assets
Debtors 195 257,950
Cash at bank and in hand 267,477 374,988
_______ _______
267,672 632,938
Creditors: amounts falling due
within one year ( 10,884) ( 98,478)
_______ _______
Net current assets 256,788 534,460
_______ _______
Total assets less current liabilities 780,390 761,464
_______ _______
Net assets 780,390 761,464
_______ _______
Capital and reserves
Called up share capital 3,676 3,676
Other reserves ( 158,832) ( 158,832)
Profit and loss account 935,546 916,620
_______ _______
Shareholders funds 780,390 761,464
_______ _______
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
All of the members have consented to the preparation of the abridged statement of financial position for the current year ending 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 07 August 2025 , and are signed on behalf of the board by:
Mr A M Derry
Director
Company registration number: 02995317
Carbrosah Ltd
Statement of changes in equity
Year ended 30 June 2025
Called up share capital Capital redemption reserve Reserve for own shares Profit and loss account Total
£ £ £ £ £
At 1 July 2023 3,676 8,824 ( 167,656) 772,963 617,807
Profit for the year 143,657 143,657
_______ _______ _______ _______ _______
Total comprehensive income for the year - - - 143,657 143,657
_______ _______ _______ _______ _______
At 30 June 2024 and 1 July 2024 3,676 8,824 ( 167,656) 916,620 761,464
Profit for the year 18,926 18,926
_______ _______ _______ _______ _______
Total comprehensive income for the year - - - 18,926 18,926
_______ _______ _______ _______ _______
At 30 June 2025 3,676 8,824 ( 167,656) 935,546 780,390
_______ _______ _______ _______ _______
Carbrosah Ltd
Notes to the financial statements
Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is The Old Chapel, Bishopstone, Salisbury, Wiltshire, SP5 4BT.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Freehold property - 2 % straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2024: 5 ).
5. Tangible assets
£
Cost
At 1 July 2024 and 30 June 2025 254,204
_______
Depreciation
At 1 July 2024 27,200
Charge for the year 3,400
_______
At 30 June 2025 30,600
_______
Carrying amount
At 30 June 2025 223,604
_______
At 30 June 2024 227,004
_______
6. Investments
£
Cost
At 1 July 2024 -
Additions 299,998
_______
At 30 June 2025 299,998
_______
Impairment
At 1 July 2024 and 30 June 2025 -
_______
Carrying amount
At 30 June 2025 299,998
_______
At 30 June 2024 -
_______
7. Directors advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2025
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
Mr A M Derry - 195 195
_______ _______ _______
2024
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
Mr A M Derry - - -
_______ _______ _______
8. Controlling party
The company is controlled by its director.