CARLTON DESIGN PARTNERSHIP LIMITED


Directors	CRAWLEY, Christian
	DALTON, Steven Charles
	EASTALL, Derek John


Registered Address	C/O Bulpitt Crocker Taxation Limited Tayfield House
	38 Poole Road
	Westbourne
	BH4 9DW


Place of Business	Threefield House
	Threefield Lane
	Southampton
	SO14 3LP


Registered Number	07326416 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		9,766		9,616
			9,766		9,616
Current assets
Debtors		304,657		204,521
Cash at bank and on hand		180,549		363,728
		485,206		568,249
Creditors amounts falling due within one year	4	(177,588)		(270,247)
Net current assets (liabilities)			307,618		298,002
Total assets less current liabilities			317,384		307,618
Provisions for liabilities	5		(2,755)		(2,717)
Net assets			314,629		304,901
Capital and reserves
Called up share capital			3		3
Share premium			20,000		20,000
Profit and loss account			294,626		284,898
Shareholders' funds			314,629		304,901

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 September 2025, and are signed on its behalf by:

CRAWLEY, Christian
Director
Registered Company No. 07326416

CARLTON DESIGN PARTNERSHIP LIMITED

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover show in the profit and loss account represents amounts receivable for the year, exclusive of Value Added Tax. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current 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.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	33

	Financial instruments
	A financial asset or financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial instruments

A financial asset or financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	18		18

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 August 24	33,593	33,593
Additions	6,789	6,789
Disposals	(14,606)	(14,606)
At 31 July 25	25,776	25,776
Depreciation and impairment
At 01 August 24	23,977	23,977
Charge for year	6,099	6,099
On disposals	(14,066)	(14,066)
At 31 July 25	16,010	16,010
Net book value
At 31 July 25	9,766	9,766
At 31 July 24	9,616	9,616

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	3,541	13,496
Bank borrowings and overdrafts	-	16,460
Taxation and social security	169,212	194,831
Other creditors	-	40,896
Accrued liabilities and deferred income	4,835	4,564
Total	177,588	270,247


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	2,755	2,717
Total	2,755	2,717