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Registration number: 407586

Carlex Estates Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Carlex Estates Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

Carlex Estates Limited

(Registration number: 407586)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 6 | 464 | 881
Investments | 7 | 1,046,609 | 1,009,438
Cash at bank and in hand |  | 20,013 | 30,488
|  | 1,067,086 | 1,040,807
Creditors: Amounts falling due within one year | 8 | (2,159) | (1,979)
Net assets |  | 1,064,927 | 1,038,828
Capital and reserves |  |  |
Called up share capital | 9 | 5,000 | 5,000
Retained earnings |  | 1,059,927 | 1,033,828
Shareholders' funds |  | 1,064,927 | 1,038,828

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 November 2025 and signed on its behalf by:

......................................... Mrs Georgina Mary Troman Director
......................................... Mr Stephen John Carr Charlesworth Director

Carlex Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Manchester House
50A Oxford Road
Guiseley
Leeds
LS20 8AB

The principal place of business is:
The Blue House
Thorley Street
Thorley
Bishops Stortford
Hertfordshire
CM23 4AL

These financial statements were authorised for issue by the Board on 22 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Carlex Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and buildngs over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, fittings and equipment | 25% reducing balance basis

Investments

Investments are included at market value.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Carlex Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | tangible assets

| Other tangible assets £ | Total £
Cost or valuation
At 1 April 2024 | 5,588 | 5,588
At 31 March 2025 | 5,588 | 5,588
Depreciation
At 1 April 2024 | 5,588 | 5,588
At 31 March 2025 | 5,588 | 5,588
Carrying amount
At 31 March 2025 | - | -

5 | Investments

| 2025 £ | 2024 £

6 | debtors

Current | 2025 £ | 2024 £
Other debtors | 464 | 881
| 464 | 881

7 | Current asset investments

| 2025 £ | 2024 £
Other investments | 1,046,609 | 1,009,438

Listed investments

Investments having a net book value of £1,046,609 (31 March 2024 - £1,009,438) are listed on a recognised stock exchange and had a market value of £1,046,609 at the end of the year (31 March 2024 - £1,009,438).

Carlex Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 2,159 | 1,979

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £0.25 each | 20,000 | 5,000 | 20,000 | 5,000