Carbon Application Technology Limited
Company Registration No. 04054329 (England And Wales)
Unaudited Financial Statements
Year Ended 31 January 2025
CARBON APPLICATION TECHNOLOGY LIMITED
Carbon Application Technology Limited
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
CARBON APPLICATION TECHNOLOGY LIMITED
Carbon Application Technology Limited
BALANCE SHEET
AS AT
31 JANUARY 2025
31 January 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
5,262
6,250
Current assets
Debtors
4
86,610
86,717
Investments
5
19,305
69,009
Cash at bank and in hand
19,745
340
125,660
156,066
Creditors: amounts falling due within one year
6
(3,433)
(16,338)
Net current assets
122,227
139,728
Total assets less current liabilities
127,489
145,978
Provisions for liabilities
(710)
(824)
Net assets
126,779
145,154
Capital and reserves
Called up share capital
220,000
220,000
Profit and loss reserves
(93,221)
(74,846)
Total equity
126,779
145,154

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 January 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.

CARBON APPLICATION TECHNOLOGY LIMITED
Carbon Application Technology Limited
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2025
31 January 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 28 July 2025 and are signed on its behalf by:
Dr K Juma
Director
Company registration number 04054329 (England and Wales)
CARBON APPLICATION TECHNOLOGY LIMITED
Carbon Application Technology Limited
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 3 -
1
Accounting policies
Company information

Carbon Application Technology Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit E Hixon Industrial Estate, Hixon, Staffordshire, ST18 0YP.

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. The principal accounting policies adopted are set out below.

1.2
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.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

1.3
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:

Plant and equipment
12.5% on reducing balance
Fixtures and fittings
15% on reducing balance
Computers
33% on cost

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.

CARBON APPLICATION TECHNOLOGY LIMITED
Carbon Application Technology Limited
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 4 -
1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible 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.

1.5
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.

1.6
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.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

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.

1.8
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

CARBON APPLICATION TECHNOLOGY LIMITED
Carbon Application Technology Limited
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 5 -
2
Employees

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

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 February 2024 and 31 January 2025
6,721
9,781
544
17,046
Depreciation and impairment
At 1 February 2024
3,742
6,874
180
10,796
Depreciation charged in the year
372
436
180
988
At 31 January 2025
4,114
7,310
360
11,784
Carrying amount
At 31 January 2025
2,607
2,471
184
5,262
At 31 January 2024
2,979
2,907
364
6,250
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
7,500
Corporation tax recoverable
19,445
14,857
Other debtors
67,165
64,360
86,610
86,717
CARBON APPLICATION TECHNOLOGY LIMITED
Carbon Application Technology Limited
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 6 -
5
Current asset investments
2025
2024
£
£
Other investments
19,305
69,009
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
2,050
Corporation tax
918
11,802
Other taxation and social security
439
736
Other creditors
2,076
1,750
3,433
16,338
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