xbrl

03398689falseletting of own property2024-01-012024-12-31http://www.companieshouse.gov.uk/2023-12-31http://www.companieshouse.gov.uk/cd:CompanySecretary12024-01-012024-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2023-12-31http://www.companieshouse.gov.uk/cd:Director12024-01-012024-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-12-31http://www.companieshouse.gov.uk/cd:Director22024-01-012024-12-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-01-012024-12-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-01-012024-12-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-01-012024-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-12-31http://www.companieshouse.gov.uk/2024-01-012024-12-31http://www.companieshouse.gov.uk/2023-12-31http://www.companieshouse.gov.uk/cd:FRS1022024-01-012024-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-01-012024-12-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-01-012024-12-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 03398689






Carbrooke Limited


ACCOUNTS

FOR THE YEAR ENDED 31/12/2024


ACCOUNTS
FOR THE YEAR ENDED 31/12/2024





DIRECTORS
Aurelien Rowland
Sumarmarl Simargool



SECRETARY
Vacant


REGISTERED OFFICE
86 Jermyn Street
London
SW1Y 6JD


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 03398689


ACCOUNTS
FOR THEYEARENDED31/12/2024



CONTENTS



		Page

Directors' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/12/2024

			2024		2023
	Notes		£		£

FIXED ASSETS
Tangible assets	2		-		1,410,000
Investment Assets	3		680,250		75,500

			680,250		1,485,500

CURRENT ASSETS
Debtors	4	33,896		195
		33,896		195
CREDITORS: Amounts falling due within one year	5	868,580		1,518,195
NET CURRENT LIABILITIES			(834,684)		(1,518,000)
TOTAL ASSETS LESS CURRENT LIABILITIES			(154,434)		(32,500)

CAPITAL AND RESERVES

Called up share capital	7		2		2
Revaluation reserve	1d,8		-		490,076
Profit and loss account			(154,436)		(522,578)
SHAREHOLDERS' FUNDS			(154,434)		(32,500)

For the year ending 31/12/2024 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 30/09/2025 and signed on their behalf by



.............................
Aurelien Rowland
Director




2. INVESTMENT PROPERTIES

	Investment
	Properties	Total
	£	£
Fair value
At 01/01/2024	1,410,000	1,410,000
Disposals	(1,410,000)	(1,410,000)
At 31/12/2024	-	-
The Investment Property was revalued to £1.4m in the 2023 period due to the prospective sale of the property, which completed in Q1 2024. Deferred tax has not been provided given that sufficient capital losses are available across the group.




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1b. Investment Properties
Investment properties are included in the financial statements at open market value. No depreciation is provided on such property in compliance with the Financial Reporting Standard for Smaller Entities. This departure from Companies Act requirements is necessary to show a true and fair view.




1c. Investments
Fixed asset investments are shown at cost less amounts written off.
Provisions are made for permanent fluctuations in value.




1d. Revaluation Reserve
Surpluses or deficits arising on the revaluation of individual fixed assets other than investment properties are credited or debited to a non-distributible reserve known as the revaluation reserve (see also note 8).
Revaluation deficits in excess of the amount of prior revaluation surpluses on the same asset are charged to the profit and loss account.




3. FINANCIAL ASSETS


	Loans	Total
	£	£
Cost
At 01/01/2024	75,500	75,500
Additions	604,750	604,750
At 31/12/2024	680,250	680,250
Amortisation
Net Book Amounts
At 31/12/2024	680,250	680,250
At 31/12/2023	75,500	75,500
The Company provided a loan for a property acquisition in December 2023. £75.5k of the loan was drawn in December 2023, with the remainder drawn in Q1 2024. Interest on the loan accrues at 5%. The repayment date is linked to events/conditions rather than an actual maturity date.




4. DEBTORS	2024	2023
	£	£
Amounts falling due within one year
Other debtors	33,896	195
	33,896	195




5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2024	2023
	£	£
Accruals	20,000	-
Amounts due to group companies	848,580	1,518,195
	868,580	1,518,195




6. EMPLOYEES

	2024	2023
	No.	No.
Average number of employees	-	-
The Company did not employ any personnel during the period 2024 (2023).




7. SHARE CAPITAL	2024	2023
	£	£
Allotted, issued and fully paid:
2 Ordinary shares of £1 each	2	2
	2	2




8. REVALUATION RESERVE	2024	2023
	£	£
Revaluation reserve	-	490,076
	-	490,076

The Investment Property was revalued to £1.4m in 2023. The reserve has been released upon the sale of the Investment Property in 2024.




9. CONTROLLING PARTY
As at 31 December 2024 the Company is a subsidiary of Stockton Ltd, registered in Guernsey.




12. POST BALANCE SHEET EVENTS
There are no subsequent events that would have a material impact on these financial statements.




13. PRINCIPLE SUBSIDIARIES
At 31 December 2024 and 2023, Colegate Management Ltd, The London and Suburban Land Building Company Ltd and Linley Ltd and Irmingland Ltd were all 100% subsidiaries of the Company. All companies are incorporated in England & Wales.
Colegate Management Ltd had aggregate reserves of (£7.65m), The London and Suburban Land and Building Company Ltd (£12.4k), Linley Ltd (£29.8m) and Irmingland Ltd (£84k), Considering its subsidiary undertakings the aggregate net book value to the Company has been valued at £nil.
Civildaily Ltd, incorporated in England and Wales, was transferred into Carbrooke Ltd in 2023 for nil consideration, and disposed for nil consideration in Q4 2024.




11. GOING CONCERN
The financial statements have been prepared on a Going Concern basis. The shareholder confirmed the financial support of up to 12 months from the date of sign off of the financial statements.