Company No: 09527220 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Nicolas Edward James Carlton Smith

SECRETARY

Michelle Carlton Smith

REGISTERED OFFICE	The Wildwood Centre Lower Road
	Onehouse
	Stowmarket
	IP14 3BX
	United Kingdom

COMPANY NUMBER

09527220 (England and Wales)

CHARTERED ACCOUNTANTS	Gascoynes
	Gascoyne House
	Moseleys Farm Business Centre
	Fornham All Saints
	Bury St Edmunds
	Suffolk
	IP28 6JY

	Note	2025		2024
		£		£
Fixed assets
Tangible assets		5,606		27,433
		5,606		27,433
Current assets
Debtors	3	87,663		108,199
Cash at bank and in hand		76,153		82,613
		163,816		190,812
Creditors: amounts falling due within one year	4	( 144,161)		( 134,272)
Net current assets		19,655		56,540
Total assets less current liabilities		25,261		83,973
Creditors: amounts falling due after more than one year	5	0		( 8,334)
Net assets		25,261		75,639
Capital and reserves
Called-up share capital	6	200		200
Profit and loss account		25,061		75,439
Total shareholders' funds		25,261		75,639

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

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Carlton Smith Asset Protection Limited (registered number: 09527220) were approved and authorised for issue by the Director on 22 September 2025. They were signed on its behalf by:

Nicolas Edward James Carlton Smith Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Carlton Smith Asset Protection Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Wildwood Centre Lower Road, Onehouse, Stowmarket, IP14 3BX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	10 % reducing balance
Plant and machinery etc.	20 - 33 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	6		5

3. Debtors

	2025		2024
	£		£
Amounts owed by connected companies	70,000		0
Other debtors	17,663		108,199
	87,663		108,199

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	8,334		9,999
Taxation and social security	131,014		111,095
Other creditors	4,813		13,178
	144,161		134,272

5. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		8,334

There are no amounts included above in respect of which any security has been given by the small entity.

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary share class A shares of £ 1.00 each	100		100
100 Ordinary share class B shares of £ 1.00 each	100		100
	200		200

7. Related party transactions

Other related party transactions

	2025		2024
	£		£
Carlton Smith Holding Company Limited	70,000		0

Carlton Smith Asset Protection Limited is owed £70,000 (2024 - £Nil) from Carlton Smith Holding Company Limited.