Company registration number SC269889 (Scotland)
CAROLTON CARE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
CAROLTON CARE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
CAROLTON CARE LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,412,765
1,292,795
Current assets
Debtors
5
272,490
253,376
Cash at bank and in hand
141,195
160,805
413,685
414,181
Creditors: amounts falling due within one year
6
(303,738)
(297,421)
Net current assets
109,947
116,760
Total assets less current liabilities
1,522,712
1,409,555
Creditors: amounts falling due after more than one year
7
(196,934)
(261,436)
Provisions for liabilities
(19,664)
-
0
Net assets
1,306,114
1,148,119
Capital and reserves
Called up share capital
8
44
44
Profit and loss reserves
1,306,070
1,148,075
Total equity
1,306,114
1,148,119

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 21 August 2025 and are signed on its behalf by:
Mrs C Clark
Director
CAROLTON CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Carolton Care Limited is a private company limited by shares incorporated in Scotland. The registered office is 53 Seabank Road, Nairn, IV12 4EY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

Carolton CareLimited is a subsidiary undertaking of Lister Square (No 207) Limited, a company registered in Scotland, with their registered office being 53 Seabank Road, Nairn, IV12 4EY.

1.2
Going concern

At the time of approving the financial statements, the director true s are confident that the company ha s adequate resources to continue in operational existence for the foreseeable future. Thus the director s continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for 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.

1.4
Intangible fixed assets - goodwill
Goodwill represents the excess cost of acquisition over the fair value of the net assets acquired. Goodwill is amortised through the profit and loss account in equal instalments over its estimated useful economic life.
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Freehold
2% per annum straight line basis
Plant and machinery
20% per annum straight line basis
Fixtures, fittings & equipment
20% per annum straight line basis
Motor vehicles
25% per annum reducing balance basis

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.

CAROLTON CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
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.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors

Debtors with no stated interest rate or are receivable within one year are measured at transaction price.

Creditors

Creditors with no stated interest rate and payable within one year are recorded at transaction price.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

CAROLTON CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
63
63
CAROLTON CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
160,000
Amortisation and impairment
At 1 April 2024 and 31 March 2025
160,000
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2024
1,890,656
163,718
2,054,374
Additions
157,975
20,204
178,179
Disposals
-
0
(899)
(899)
At 31 March 2025
2,048,631
183,023
2,231,654
Depreciation and impairment
At 1 April 2024
632,288
129,291
761,579
Depreciation charged in the year
40,134
17,176
57,310
At 31 March 2025
672,422
146,467
818,889
Carrying amount
At 31 March 2025
1,376,209
36,556
1,412,765
At 31 March 2024
1,258,368
34,427
1,292,795
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,069
8,441
Other debtors
270,421
244,935
272,490
253,376
CAROLTON CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
147,801
112,914
Trade creditors
29,866
69,608
Corporation tax
91,520
84,509
Other creditors
34,551
30,390
303,738
297,421
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
196,934
261,436
8
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
22 Ordinary A shares of £1 each
22
22
22 Ordinary B shares of £1 each
22
22
44
44
9
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
10,904
3,600
10
Directors' transactions

The directors are of the opinion that related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.

11
Parent company

The ultimate parent company is Lister Square (No 207) Limited, a company registered in Scotland.

2025-03-31 2024-04-01 false false false 21 August 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mrs C Clark Mr C Fotheringham Mrs J Fotheringham Mrs C Clark SC269889 2024-04-01 2025-03-31 SC269889 2025-03-31 SC269889 2024-03-31 SC269889 core:LandBuildings 2025-03-31 SC269889 core:OtherPropertyPlantEquipment 2025-03-31 SC269889 core:LandBuildings 2024-03-31 SC269889 core:OtherPropertyPlantEquipment 2024-03-31 SC269889 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 SC269889 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 SC269889 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 SC269889 core:Non-currentFinancialInstruments core:AfterOneYear 2024-03-31 SC269889 core:CurrentFinancialInstruments 2025-03-31 SC269889 core:CurrentFinancialInstruments 2024-03-31 SC269889 core:ShareCapital 2025-03-31 SC269889 core:ShareCapital 2024-03-31 SC269889 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC269889 core:RetainedEarningsAccumulatedLosses 2024-03-31 SC269889 core:ShareCapitalOrdinaryShareClass1 2025-03-31 SC269889 core:ShareCapitalOrdinaryShareClass1 2024-03-31 SC269889 core:ShareCapitalOrdinaryShareClass2 2025-03-31 SC269889 core:ShareCapitalOrdinaryShareClass2 2024-03-31 SC269889 core:ShareCapitalOrdinaryShares 2025-03-31 SC269889 core:ShareCapitalOrdinaryShares 2024-03-31 SC269889 bus:CompanySecretaryDirector1 2024-04-01 2025-03-31 SC269889 core:Goodwill 2024-04-01 2025-03-31 SC269889 core:LandBuildings core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC269889 core:PlantMachinery 2024-04-01 2025-03-31 SC269889 core:FurnitureFittings 2024-04-01 2025-03-31 SC269889 core:MotorVehicles 2024-04-01 2025-03-31 SC269889 2023-04-01 2024-03-31 SC269889 core:NetGoodwill 2024-03-31 SC269889 core:NetGoodwill 2025-03-31 SC269889 core:NetGoodwill 2024-03-31 SC269889 core:LandBuildings 2024-03-31 SC269889 core:OtherPropertyPlantEquipment 2024-03-31 SC269889 2024-03-31 SC269889 core:LandBuildings 2024-04-01 2025-03-31 SC269889 core:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 SC269889 core:WithinOneYear 2025-03-31 SC269889 core:WithinOneYear 2024-03-31 SC269889 core:Non-currentFinancialInstruments 2025-03-31 SC269889 core:Non-currentFinancialInstruments 2024-03-31 SC269889 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC269889 bus:FRS102 2024-04-01 2025-03-31 SC269889 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC269889 bus:Director1 2024-04-01 2025-03-31 SC269889 bus:Director2 2024-04-01 2025-03-31 SC269889 bus:Director3 2024-04-01 2025-03-31 SC269889 bus:CompanySecretary1 2024-04-01 2025-03-31 SC269889 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC269889 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP