2024-09-01 2025-08-31 04506133 B G Carpenter Limited false 04506133 2024-09-01 2025-08-31 04506133 uk-bus:Director1 2024-09-01 2025-08-31 04506133 uk-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04506133 uk-bus:SmallEntities 2024-09-01 2025-08-31 04506133 uk-bus:FullAccounts 2024-09-01 2025-08-31 04506133 uk-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04506133 2024-09-01 04506133 2025-08-31 04506133 2024-08-31 xbrli:pure iso4217:GBP 04506133 2023-09-01 2024-08-31
Company Registration Number : 04506133 (England and Wales)
04506133
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2025-08-31
false
B G Carpenter Limited
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2024-09-01
B G Carpenter Limited
Unaudited filleted financial statements
For the year ended 31 August 2025
Barnett and Co Accountants Limited
Chartered Accountants
24A High Street, Melksham
Wiltshire
SN12 6LA
B G Carpenter Limited
Contents
For the year ended 31 August 2025
CONTENTS PAGE
Company Information 3
Statement of Financial Position 4
Notes to the Financial Statements 5 - 6


B G Carpenter Limited
Company Information
For the year ended 31 August 2025
Company registration number 04506133 (England and Wales)
Directors Julian Mark Carpenter
Heike Carpenter
Company secretary Julian Mark Carpenter
Registered office address Highridge House, Great Elm
Frome
Somerset
BA11 3NW
Accountant Barnett and Co Accountants Limited
Chartered Accountants
24A High Street, Melksham
Wiltshire
SN12 6LA
B G Carpenter Limited
Statement of Financial Position
For the year ended 31 August 2025
2025 2024
Notes £ £
Fixed assets
Property, plant and equipment 1,010,343 1,016,691
6 1,010,343 1,016,691
Current assets
Inventories 450 230
Debtors 45,769 29,827
Cash and cash equivalents 92,802 82,503
139,021 112,560
Current liabilities
Creditors: Amounts falling due within one year (39,242) (25,413)
Corporation tax payable (41,316) (35,905)
(80,558) (61,318)
Net current assets/(liabilities) 58,463 51,241
Total assets less current liabilities 1,068,806 1,067,933
Non-current liabilities
Creditors: Amounts falling due after more than one year (44,974) (93,227)
Provisions for liabilities (5,321) (5,321)
Net assets/(liabilities) 1,018,511 969,384
Capital and reserves
Called up share capital 99 99
Retained earnings 1,018,412 969,285
Shareholder's funds 1,018,511 969,384
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • For the year ended 31 August 2025 the company was entitled to exemption from audit 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 responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 04 November 2025
.............................
Heike Carpenter (Director)
Company registration number: 04506133
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2025-08-31 31 August 2025
2025 2024
£ £
Fixed Assets 1,010,343 1,016,691
Current Assets 138,670 112,101
Prepayments and accrued income 351 458
Creditors: amounts falling due within one year (80,558) (61,318)
Net current assets/(liabilities) 58,463 51,241
Total assets less current liabilities 1,068,806 1,067,933
CREDITORS: Amounts falling due more than one year (44,974) (93,227)
Provisions for liabilities (5,321) (5,321)
Net Assets/(liabilities) 1,018,511 969,384
Capital and Reserves 1,018,511 969,384
For the year ending 31/08/2025 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. For the year ending 31-08-2025 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 for the year in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 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 in accordance with the small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 04 November 2025 2025-11-04 and signed on behalf of the board,
.............................
Heike Carpenter
Director
Company registration number: 04506133
B G Carpenter Limited
Notes to the Financial Statements
For the year ended 31 August 2025
(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is Highridge House, Great Elm, Frome, Somerset, BA11 3NW.

(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Sale of goods
Sales of goods are recognised when the company has delivered the goods to the customer, no other significant obligation remains unfulfilled that may affect the customer's acceptance of the products and risks and rewards of ownership have transferred to them.
Rendering of Services
Revenue from provision of services rendered in the reporting period is recognised when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.
Interest income
Interest income is recognised using the effective interest method.
Borrowing costs
All borrowing related costs are included within the statement of income in the period in which they are incurred using the effective interest method.
Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.

Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:

Asset class and depreciation rate
Land and Buildings
Plant and Machinery15% reducing balance
Short Leasehold Properties
Investment Properties
Long Leasehold Properties
Commercial Vehicles25% reducing balance
Fixtures and Fittings15% reducing balance
Equipment33% straight line
Motor Cars
Inventories
Inventories are measured at the lower of cost and net realisable value. Costs of inventories are determined on a first-in-first-out basis. Net realisable value represents the estimated selling price for inventories less all estimated costs necessary to make the sale.
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Employee benefits
Payments to defined contribution retirement benefit plans are recognised as an expense when employees have rendered service entitling them to the contributions.

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

(4) Employees
During the year, the average number of employees including director was 2 (2024 : 2).

(5) Directors advances, credit and guarantees
Overdrawn
At the year-end, the director owed £6,162 to the company, the balance was repaid on 31 October 2025.

(6) Fixed assets
Tangible

£
Cost
As at 01 September 20241,096,240
Additions3,269
As at 31 August 20251,099,509
Depreciation/Amortisation
As at 01 September 202479,549
For the year9,617
As at 31 August 202589,166
Net book value
As at 31 August 20251,010,343
As at 31 August 20241,016,691

(7) Investment Properties
These financial statements for the period ended 31 August 2025 are prepared in accordance with FRS 102 1a "The financial reporting standard applicable in the UK and Republic of Ireland". The property is being measured at the fair value under FRS 102 1a and no fair value gains and losses are reported during the year.

(8) Creditors more than 1 year (Mortgage Loans)
The loans are secured under the Investment properties.