xbrl

08013162falseconstruction services2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-03-31http://www.companieshouse.gov.uk/cd:Director12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2024-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-03-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2025-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-04-012025-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22024-04-012025-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-03-31http://www.companieshouse.gov.uk/2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:FRS1022024-04-012025-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-04-012025-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-04-012025-03-31iso4217:GBPxbrli:sharesxbrli: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


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


ACCOUNTS
FOR THEYEARENDED31/03/2025



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		-


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




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 balance25%
Equipment		reducing balance25%




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 .




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.




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




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




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.




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