08013162 false construction services 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/2024-03-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-03-31 http://www.companieshouse.gov.uk/cd:Director1 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles 2024-03-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-03-31 http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles 2025-03-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2024-03-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2025-03-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass2 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-03-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-03-31 http://www.companieshouse.gov.uk/2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/2024-03-31 http://www.companieshouse.gov.uk/cd:FRS102 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/2025-03-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 08013162
Carbon Construction Limited
ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
Prepared By:
DBR Accounts Ltd
Association of Chartered Certified Accountants
1 Station Court
Station Approach
Wickford
Essex
SS11 7AT

Carbon Construction Limited

ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
DIRECTORS
M Parkin
REGISTERED OFFICE
3 Coxwell Road
Grove
Faringdon
Oxfordshire
SN7 7EB
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 08013162
ACCOUNTANTS
DBR Accounts Ltd
Association of Chartered Certified Accountants
1 Station Court
Station Approach
Wickford
Essex
SS11 7AT

Carbon Construction Limited

ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' 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 |  | -

Carbon Construction Limited

BALANCE SHEET AT 31/03/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 2 |  |  |  | 37,344 |  |  |  | 22,513
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 2,900 |  |  |  | 2,500 |  |
Debtors |  | 4 |  | - |  |  |  | 11,561 |  |
Cash at bank and in hand |  |  |  | 30,585 |  |  |  | 11,071 |  |
|  |  |  | 33,485 |  |  |  | 25,132 |  |
CREDITORS: Amounts falling due within one year |  | 5 |  | 16,284 |  |  |  | 18,611 |  |
NET CURRENT ASSETS |  |  |  |  |  | 17,201 |  |  |  | 6,521
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 54,545 |  |  |  | 29,034
CREDITORS: Amounts falling due after more than one year |  | 6 |  |  |  | 39,906 |  |  |  | 24,533
PROVISIONS FOR LIABILITIES AND CHARGES |  | 8 |  |  |  | 7,095 |  |  |  | 4,277
NET ASSETS |  |  |  |  |  | 7,544 |  |  |  | 224
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  |  | 101 |  |  |  | 101
Profit and loss account |  |  |  |  |  | 7,443 |  |  |  | 123
SHAREHOLDERS' FUNDS |  |  |  |  |  | 7,544 |  |  |  | 224
For the year ending 31/03/2025 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 04/06/2025 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
M Parkin |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

Carbon Construction Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2025

1. ACCOUNTING POLICIES

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. Depreciation |  |
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Commercial Vehicles |  | reducing balance 25%
Equipment |  | reducing balance 25%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Carbon Construction Limited

1f. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are initially measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

2. TANGIBLE FIXED ASSETS |  |  |  |  |  |
|  | Commercial |  |  |  |
|  | Vehicles |  | Equipment |  | Total
|  | £ |  | £ |  | £
Cost |  |  |  |  |  |
At 01/04/2024 |  | 35,522 |  | 3,277 |  | 38,799
Additions |  | 49,102 |  | - |  | 49,102
Disposals |  | (35,522) |  | - |  | (35,522)
At 31/03/2025 |  | 49,102 |  | 3,277 |  | 52,379
Depreciation |  |  |  |  |  |
At 01/04/2024 |  | 13,698 |  | 2,588 |  | 16,286
Disposals |  | (13,698) |  | - |  | (13,698)
For the year |  | 12,275 |  | 172 |  | 12,447
At 31/03/2025 |  | 12,275 |  | 2,760 |  | 15,035
Net Book Amounts |  |  |  |  |  |
At 31/03/2025 |  | 36,827 |  | 517 |  | 37,344
At 31/03/2024 |  | 21,824 |  | 689 |  | 22,513

3. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 2,900 |  | 2,500
|  |  |  | 2,900 |  | 2,500

4. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | - |  | 2,058
Directors current account |  |  |  | - |  | 9,503
|  |  |  | - |  | 11,561

Carbon Construction Limited

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 7,930 |  | 6,970
VAT |  |  |  | 1,291 |  | 1,100
Directors current account |  |  |  | 391 |  | -
Bank loans and overdrafts |  |  |  | - |  | 4,978
Hire purchase |  |  |  | 5,156 |  | 3,939
Accruals |  |  |  | 1,516 |  | 1,624
|  |  |  | 16,284 |  | 18,611

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Hire purchase >1yr |  |  |  | 39,906 |  | 24,533
|  |  |  | 39,906 |  | 24,533

7. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 1 |  | 1

8. PROVISIONS FOR LIABILITIES |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Deferred taxation |  |  |  | 7,095 |  | 4,277
|  |  |  | 7,095 |  | 4,277

Carbon Construction Limited

9. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
100 Ordinary shares of £1 each |  |  |  | 100 |  | 100
1 Class B shares of £1 each |  |  |  | 1 |  | 1
|  |  |  | 101 |  | 101

10. CONTROLLING PARTY
Mr M Parkin is the ultimate controlling party by virtue of his sole directorship and ownership of the company's issued share capital.