Carbon Direct Holdings Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 09969245 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

Carbon Direct Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr N M Khammouri

REGISTERED OFFICE:

27 Old Gloucester Street

London

WC1N 3AX

REGISTERED NUMBER:

09969245 (England and Wales)

ACCOUNTANTS:

ARC & Co. Accountants Limited

Northfield House

Shurdington Road

Bentham

Cheltenham

Gloucestershire

GL51 4UA

CURRENT ASSETS

Stocks

4

932

1,736

Debtors

5

4,181

4,974

Cash at bank

5,064

5,928

10,177

12,638

CREDITORS

Amounts falling due within one year

6

840

NET CURRENT ASSETS

9,337

11,798

TOTAL ASSETS LESS CURRENT
LIABILITIES

9,337

11,798

CAPITAL AND RESERVES

Called up share capital

7

2

Retained earnings

8

9,335

11,796

SHAREHOLDERS' FUNDS

9,337

11,798

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 October 2025 and were signed by:

Mr N M Khammouri - Director

1.	STATUTORY INFORMATION

Carbon Direct Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

STOCKS

31.1.25

31.1.24

£

Stocks

932

1,736

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

Directors' current accounts

4,181

4,493

Corporation tax

-

481

4,181

4,974

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

Accrued expenses

840

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.1.24

value:

£

2

Ordinary

£1

2

8.

RESERVES

Retained

earnings

£

At 1 February 2024

11,796

Deficit for the year

(2,461

)

At 31 January 2025

9,335

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2025 and 31 January 2024:

31.1.25

31.1.24

£

Mr N M Khammouri

Balance outstanding at start of year

4,493

-

Amounts advanced

4,181

4,493

Amounts repaid

(4,493

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

4,181

4,493

The balance outstanding at the year end will be repaid in full within nine months of the year end. No interest has been charged on the overdrawn amounts.

10.	ULTIMATE CONTROLLING PARTY

Mr N Khammouri is the ultimate controlling party by virtue of his holding all of the company's issued share capital.