1 October 2023 false No description of principal activity Taxfiler 2024.6 SC743239 business:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC743239 2023-09-30 SC743239 2023-10-01 2024-09-30 SC743239 business:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 SC743239 business:FilletedAccounts 2023-10-01 2024-09-30 SC743239 2024-09-30 SC743239 business:Director1 2023-10-01 2024-09-30 SC743239 business:RegisteredOffice 2023-10-01 2024-09-30 SC743239 2023-09-30 SC743239 core:WithinOneYear 2024-09-30 SC743239 core:WithinOneYear 2023-09-30 SC743239 core:ShareCapital core:PreviouslyStatedAmount 2024-09-30 SC743239 core:ShareCapital core:PreviouslyStatedAmount 2023-09-30 SC743239 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-09-30 SC743239 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2023-09-30 SC743239 core:PreviouslyStatedAmount 2024-09-30 SC743239 core:PreviouslyStatedAmount 2023-09-30 SC743239 business:SmallEntities 2023-10-01 2024-09-30 SC743239 countries:Scotland 2023-10-01 2024-09-30 SC743239 core:ComputerEquipment 2023-10-01 2024-09-30 SC743239 core:ComputerEquipment 2023-09-30 SC743239 core:ComputerEquipment 2024-09-30 SC743239 business:Director1 1 2023-10-01 2024-09-30 SC743239 business:Director1 1 2023-09-30 SC743239 business:Director1 1 2024-09-30 SC743239 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC743239 (Scotland)
Carlson Performance International Limited Unaudited accounts for the year ended 30 September 2024
Carlson Performance International Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Carlson Performance International Limited Company Information for the year ended 30 September 2024
Director
Michael Avis
Company Number
SC743239 (Scotland)
Registered Office
Coast Business Centre 11 Ainslie Street West Pitkerro Industrial Estate Dundee, Scotland DD5 3RR United Kingdom
Accountants
Taxsense 203 West Street Fareham Hants PO16 0EN
- 3 -
Carlson Performance International Limited Statement of financial position as at 30 September 2024
2024
2023
Notes
£
£
Fixed assets
Tangible assets
4
367
733
Current assets
Debtors
5
8,259
2,090
Cash at bank and in hand
1
162
8,260
2,252
Creditors: amounts falling due within one year
6
(52,162)
(18,771)
Net current liabilities
(43,902)
(16,519)
Total assets less current liabilities
(43,535)
(15,786)
Provisions for liabilities
Other provisions
-
(139)
Net liabilities
(43,535)
(15,925)
Capital and reserves
Called up share capital
500
500
Profit and loss account
(44,035)
(16,425)
Shareholders' funds
(43,535)
(15,925)
For the year ending 30 September 2024 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 June 2025 and were signed on its behalf by
Michael Avis Director Company Registration No. SC743239
- 4 -
Carlson Performance International Limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Carlson Performance International Limited is a private company, limited by shares, registered in Scotland, registration number SC743239. The registered office is Coast Business Centre 11 Ainslie Street, West Pitkerro Industrial Estate, Dundee, Scotland, DD5 3RR, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33.33% straight line
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 October 2023
1,099
At 30 September 2024
1,099
Depreciation
At 1 October 2023
366
Charge for the year
366
At 30 September 2024
732
Net book value
At 30 September 2024
367
At 30 September 2023
733
5
Debtors
2024
2023
£
£
Amounts falling due within one year
Trade debtors
-
2,090
Other debtors
8,259
-
8,259
2,090
- 5 -
Carlson Performance International Limited Notes to the Accounts for the year ended 30 September 2024
6
Creditors: amounts falling due within one year
2024
2023
£
£
Taxes and social security
1,089
1,089
Other creditors
8,267
11,812
Loans from directors
42,446
5,870
Accruals
360
-
52,162
18,771
7
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Michael Avis
Director Loan
(5,870)
(37,466)
(890)
(42,446)
(5,870)
(37,466)
(890)
(42,446)
8
Average number of employees
During the year the average number of employees was 2 (2023: 0).
- 6 -