Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-302025-04-302024-05-01falsefalseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05437829 2024-05-01 2025-04-30 05437829 2023-05-01 2024-04-30 05437829 2025-04-30 05437829 2024-04-30 05437829 c:Director1 2024-05-01 2025-04-30 05437829 d:PlantMachinery 2024-05-01 2025-04-30 05437829 d:PlantMachinery 2025-04-30 05437829 d:PlantMachinery 2024-04-30 05437829 d:FurnitureFittings 2024-05-01 2025-04-30 05437829 d:FurnitureFittings 2025-04-30 05437829 d:FurnitureFittings 2024-04-30 05437829 d:CurrentFinancialInstruments 2025-04-30 05437829 d:CurrentFinancialInstruments 2024-04-30 05437829 d:Non-currentFinancialInstruments 2025-04-30 05437829 d:Non-currentFinancialInstruments 2024-04-30 05437829 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 05437829 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 05437829 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 05437829 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 05437829 d:ShareCapital 2025-04-30 05437829 d:ShareCapital 2024-04-30 05437829 c:FRS102 2024-05-01 2025-04-30 05437829 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 05437829 c:FullAccounts 2024-05-01 2025-04-30 05437829 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 05437829 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 05437829









CARLYLE ENGINEERING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

 
CARLYLE ENGINEERING LIMITED
REGISTERED NUMBER: 05437829

BALANCE SHEET
AS AT 30 APRIL 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
556

  
-
556

Current assets
  

Stocks
 5 
250
250

Debtors: amounts falling due within one year
 6 
9,588
32,859

Cash at bank and in hand
 7 
2,197
3,239

  
12,035
36,348

Creditors: amounts falling due within one year
 8 
(11,935)
(32,604)

Net current assets
  
 
 
100
 
 
3,744

Total assets less current liabilities
  
100
4,300

Creditors: amounts falling due after more than one year
 9 
-
(4,200)

  

Net assets
  
100
100


Capital and reserves
  

Called up share capital 
  
100
100

  
100
100


Page 1

 
CARLYLE ENGINEERING LIMITED
REGISTERED NUMBER: 05437829
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 August 2025.




................................................
Keith Carlyle
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
CARLYLE ENGINEERING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1.


General information

The Company is a private company limited by shares, incorporated in England and Wales. The principal activity of the Company throughout the year was that of aircraft engineering. The Company ceased trading 30th April 2025.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
CARLYLE ENGINEERING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
reducing balance
Fixtures and fittings
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
CARLYLE ENGINEERING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).


4.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Total

£
£
£





At 1 May 2024
800
4,693
5,493


Disposals
(800)
(4,693)
(5,493)



At 30 April 2025

-
-
-





At 1 May 2024
796
4,141
4,937


Disposals
(796)
(4,141)
(4,937)



At 30 April 2025

-
-
-



Net book value



At 30 April 2025
-
-
-



At 30 April 2024
4
552
556

Page 5

 
CARLYLE ENGINEERING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

5.


Stocks

2025
2024
£
£

Work in progress
250
250

250
250



6.


Debtors

2025
2024
£
£


Other debtors
7,855
31,126

Prepayments and accrued income
1,733
1,733

9,588
32,859



7.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
2,197
3,239

2,197
3,239



8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
-
2,800

Corporation tax
7,376
28,016

Other creditors
2,717
-

Accruals and deferred income
1,842
1,788

11,935
32,604


Included in other creditors is a director's loan account balance of £2,717, in relation to Keith Carlyle. (2023 - £Nil)

Page 6

 
CARLYLE ENGINEERING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

9.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
-
4,200

-
4,200



10.


Controlling party

The Company is controlled by the director Keith Carlyle, by virtue of his shareholding, as disclosed in the director's report.

 
Page 7