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
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Directors |
Mr A M Derry |
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Secretary |
Mrs E A Derry |
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Company number |
02995317 |
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Registered office |
The Old Chapel |
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Bishopstone |
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Salisbury |
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Wiltshire |
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SP5 4BT |
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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
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2025 |
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2024 |
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Note |
£ |
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£ |
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£ |
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£ |
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Fixed assets |
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Tangible assets |
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5 |
223,604 |
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227,004 |
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Investments |
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6 |
299,998 |
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- |
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_______ |
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_______ |
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523,602 |
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227,004 |
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Current assets |
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Debtors |
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195 |
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257,950 |
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Cash at bank and in hand |
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267,477 |
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374,988 |
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_______ |
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_______ |
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267,672 |
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632,938 |
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Creditors: amounts falling due |
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within one year |
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(
10,884) |
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98,478) |
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_______ |
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_______ |
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Net current assets |
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256,788 |
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534,460 |
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_______ |
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Total assets less current liabilities |
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780,390 |
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761,464 |
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_______ |
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Net assets |
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780,390 |
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761,464 |
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_______ |
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_______ |
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Capital and reserves |
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Called up share capital |
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3,676 |
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3,676 |
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Other reserves |
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158,832) |
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(
158,832) |
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Profit and loss account |
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935,546 |
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916,620 |
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_______ |
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Shareholders funds |
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780,390 |
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761,464 |
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_______ |
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_______ |
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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:
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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;
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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
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Called up share capital |
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Capital redemption reserve |
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Reserve for own shares |
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Profit and loss account |
Total |
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£ |
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£ |
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£ |
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£ |
£ |
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At 1 July 2023 |
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3,676 |
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8,824 |
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(
167,656) |
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772,963 |
617,807 |
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Profit for the year |
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143,657 |
143,657 |
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_______ |
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Total comprehensive income for the year |
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143,657 |
143,657 |
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At 30 June 2024 and 1 July 2024 |
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3,676 |
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8,824 |
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(
167,656) |
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916,620 |
761,464 |
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Profit for the year |
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18,926 |
18,926 |
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Total comprehensive income for the year |
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18,926 |
18,926 |
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At 30 June 2025 |
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3,676 |
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8,824 |
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167,656) |
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935,546 |
780,390 |
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_______ |
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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:
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Freehold property |
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2 % |
straight line |
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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
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5.
Tangible assets
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£ |
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Cost |
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At 1 July 2024 and 30 June 2025 |
254,204 |
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_______ |
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Depreciation |
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At 1 July 2024 |
27,200 |
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Charge for the year |
3,400 |
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_______ |
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At 30 June 2025 |
30,600 |
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_______ |
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Carrying amount |
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At 30 June 2025 |
223,604 |
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_______ |
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At 30 June 2024 |
227,004 |
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6.
Investments
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£ |
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Cost |
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At 1 July 2024 |
- |
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Additions |
299,998 |
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_______ |
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At 30 June 2025 |
299,998 |
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_______ |
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Impairment |
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At 1 July 2024 and 30 June 2025 |
- |
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_______ |
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Carrying amount |
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At 30 June 2025 |
299,998 |
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At 30 June 2024 |
- |
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_______ |
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7.
Directors advances, credits and guarantees
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During the year the directors entered into the following advances and credits with the company: |
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2025 |
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Balance brought forward |
Advances /(credits) to the directors |
Balance o/standing |
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£ |
£ |
£ |
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Mr A M Derry |
- |
195 |
195 |
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_______ |
_______ |
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2024 |
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Balance brought forward |
Advances /(credits) to the directors |
Balance o/standing |
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£ |
£ |
£ |
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Mr A M Derry |
- |
- |
- |
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_______ |
_______ |
_______ |
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8.
Controlling party
The company is controlled by its director.