Carol-Ann Consulting Limited

	Page
Statement of Financial Position	1
Statement of Changes in Equity	2
Notes to the Financial Statements	3—4

Registered number: 15543523

		31 July 2025
	Notes	£	£
Creditors: Amounts Falling Due Within One Year	5	(23,740 )

NET CURRENT ASSETS (LIABILITIES)			(23,740 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(23,740 )

NET LIABILITIES			(23,740 )

CAPITAL AND RESERVES
Called up share capital	6		100
Income Statement			(23,840 )

SHAREHOLDERS' FUNDS			(23,740)

For the period ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mrs C G Rowe

Director

2 September 2025

The notes on pages 3 to 4 form part of these financial statements.

	Share Capital	Income Statement	Total
	£	£	£
As at 6 March 2024	100	-	100
Loss for the period and total comprehensive income	-	(23,840 )	(23,840)

As at 31 July 2025	100	(23,840 )	(23,740)

1. General Information

Carol-Ann Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15543523 . The registered office is Mytstrou Salisbury Terrace, Mytchett, Camberley, GU16 6DB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements are prepared in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

These financial statements for the period ended 31 July 2025 are the first financial statements of Carol-Ann Consulting Limited prepared in accordance with FRS 102 (Section 1A), The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of adoption to FRS 102 (Section 1A) was 06 March 2024.

The financial statements are prepared in UK sterling, which is the financial currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting policies adopted are set below.

2.2. Going Concern Disclosure

The director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The director has also pledged their financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.4. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.6. Critical Accounting Judgements and Key Sources of Estimation Uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.

The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

Accrued Expenditure

The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers.These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Debtors

	31 July 2025
	£
Due within one year

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Carol-Ann Consulting Limited

Notes to the Financial Statements (continued)

For the Period 6 March 2024 to 31 July 2025

5. Creditors: Amounts Falling Due Within One Year

	31 July 2025
	£
Other taxes and social security	598
Other creditors	21,190
Accruals and deferred income	1,950
Director's loan account	2

	23,740

6. Share Capital

	31 July 2025
	£
Allotted, Called up and fully paid	100

During the period, the company issued 100 Ordinary Shares for the nominal value of £1 per share. As at 31 July 2025 there are 100 Ordinary Shares in issue.

7. Related Party Transactions

As at 31 July 2025, the Directors Loan Account balance of Mrs C G Rowe is £2. This is a current liability, interest free and repayable on demand

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