Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31false2024-01-01falsemanagement of real estate22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02931833 2024-01-01 2024-12-31 02931833 2023-01-01 2023-12-31 02931833 2024-12-31 02931833 2023-12-31 02931833 c:Director1 2024-01-01 2024-12-31 02931833 d:FurnitureFittings 2024-01-01 2024-12-31 02931833 d:FurnitureFittings 2024-12-31 02931833 d:FurnitureFittings 2023-12-31 02931833 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02931833 d:CurrentFinancialInstruments 2024-12-31 02931833 d:CurrentFinancialInstruments 2023-12-31 02931833 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 02931833 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 02931833 d:ShareCapital 2024-12-31 02931833 d:ShareCapital 2023-12-31 02931833 d:RetainedEarningsAccumulatedLosses 2024-12-31 02931833 d:RetainedEarningsAccumulatedLosses 2023-12-31 02931833 c:OrdinaryShareClass1 2024-01-01 2024-12-31 02931833 c:OrdinaryShareClass1 2024-12-31 02931833 c:FRS102 2024-01-01 2024-12-31 02931833 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 02931833 c:FullAccounts 2024-01-01 2024-12-31 02931833 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 02931833 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 02931833














CARLTON GATE MARKETING COMPANY LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

 
CARLTON GATE MARKETING COMPANY LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
 
1
Notes to the Financial Statements
 
 
2 - 4


 
CARLTON GATE MARKETING COMPANY LIMITED
REGISTERED NUMBER:02931833

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible fixed assets
  
997
1,330

  

Current assets
  

Debtors: amounts falling due within one year
 5 
388,707
332,493

Cash at bank and in hand
  
151,432
147,649

  
540,139
480,142

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(224,174)
(212,501)

Net current assets
  
 
 
315,965
 
 
267,641

Net assets
  
316,962
268,971


Capital and reserves
  

Called up share capital 
 7 
2
2

Profit and loss account
  
316,960
268,969

  
316,962
268,971


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 comprehensive income 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 26 August 2025.



C G Rifkind
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
CARLTON GATE MARKETING COMPANY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Carlton Gate Marketing Company Limited is a private limited liability company incorporated in England and Wales with its principal place of business and registered office at The Tea House, 17 Hall Road, London, NW8 9RF.
The principal activity of the Company is that of the management of real estate.
The functional and presentational currency of the Company is £ Sterling

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

Turnover

Turnover comprises revenue recognised by the Company in respect of fees and commission income for services supplied during the year, exclusive of Value Added Tax.
Revenue is recognised in the period in which the services are provided.

 
2.3

Pensions

Defined contribution pension plan
The Company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

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 reporting date in the countries where the Company operates and generates income.


Page 2

 
CARLTON GATE MARKETING COMPANY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

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 provided on the following basis:

Fixtures and fittings
-
25%
reducing balance

 
2.6

Debtors

Short term debtors are measured at the transaction price.

 
2.7

Creditors

Short term creditors are measured at the transaction price.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Tangible fixed assets





Fixtures and fittings

£



Cost 


At 1 January 2024
10,688



At 31 December 2024

10,688



Depreciation


At 1 January 2024
9,358


Charge for the year on owned assets
333



At 31 December 2024

9,691



Net book value



At 31 December 2024
997



At 31 December 2023
1,330

Page 3

 
CARLTON GATE MARKETING COMPANY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
119,475
37,866

Amounts owed by group undertakings
258,755
183,873

Other debtors
10,477
110,754

388,707
332,493



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
5,153
10,400

Other taxation and social security
13,916
18,840

Other creditors
198,105
174,772

Accruals and deferred income
7,000
8,489

224,174
212,501



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



2 Ordinary shares of £1 each
2
2



8.


Related party transactions

The Company has taken advantage of the exemption under FRS102 33.1A Related Party Disclosures not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.


9.


Controlling party

The Company is a wholly-owned subsidiary of Teahouse Associates Ltd, a company registered in England and Wales, which the director regards as the ultimate parent undertaking. C G Rifkind, a director of the Company, is the ultimate controlling party.

 
Page 4