CARRIE ELIZABETH LIMITED


Director	DENNAHY, Carrie


Company Secretary	DENNAHY, Carrie


Registered Address	71-75 Shelton Street
	Covent Garden
	London
	WC2H 9JQ


Registered Number	08995007 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		9,831		108,573
			9,831		108,573
Current assets
Stocks	4	346,741		350,181
Debtors	5	2,917,442		2,533,488
Cash at bank and on hand		1,228,075		1,741,591
		4,492,258		4,625,260
Creditors amounts falling due within one year	6	(573,943)		(768,353)
Net current assets (liabilities)			3,918,315		3,856,907
Total assets less current liabilities			3,928,146		3,965,480
Provisions for liabilities	7		(2,458)		(4,325)
Net assets			3,925,688		3,961,155
Capital and reserves
Called up share capital			1		1
Profit and loss account			3,925,687		3,961,154
Shareholders' funds			3,925,688		3,961,155

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 Director acknowledges 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 Director on 26 September 2025, and are signed on its behalf by:

DENNAHY, Carrie
Director
Registered Company No. 08995007

CARRIE ELIZABETH LIMITED

Notes to the Financial Statements
for the year ended 31 December 2024

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.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	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.

	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 (%)	Straight line (years)
Vehicles	20	-
Office Equipment	-	25

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2024		2023
	Average number of employees during the year	16		15

3.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 January 24	135,745	33,157	168,902
Additions	-	1,590	1,590
Disposals	(135,745)	-	(135,745)
At 31 December 24	-	34,747	34,747
Depreciation and impairment
At 01 January 24	41,628	18,701	60,329
Charge for year	6,274	6,215	12,489
On disposals	(47,902)	-	(47,902)
At 31 December 24	-	24,916	24,916
Net book value
At 31 December 24	-	9,831	9,831
At 31 December 23	94,117	14,456	108,573

4.	Stocks

	2024	2023
	£	£
Finished goods	346,741	350,181
Total	346,741	350,181

5.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	69,880	43,945
Amounts owed by group undertakings	610,655	578,082
Other debtors	2,236,907	1,911,461
Total	2,917,442	2,533,488


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	193,040	155,107
Amounts owed to related parties	29,000	11,000
Taxation and social security	301,129	562,583
Other creditors	50,774	39,663
Total	573,943	768,353


	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.

7.	Provisions for liabilities

	2024	2023
	£	£
Net deferred tax liability (asset)	2,458	4,325
Total	2,458	4,325