Company No: 08995479 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	N Carstens
	C F Pearce
	J Robinson

REGISTERED OFFICE	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT
	United Kingdom

COMPANY NUMBER

08995479 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	31.03.2025		31.03.2024
		£		£
Fixed assets
Tangible assets	3	1,687		237
		1,687		237
Current assets
Debtors	4	10,504		13,126
Cash at bank and in hand	5	17,850		26,527
		28,354		39,653
Creditors: amounts falling due within one year	6	( 24,670)		( 25,679)
Net current assets		3,684		13,974
Total assets less current liabilities		5,371		14,211
Net assets		5,371		14,211
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		5,271		14,111
Total shareholders' funds		5,371		14,211

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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Carstens & Robinson Ltd (registered number: 08995479) were approved and authorised for issue by the Board of Directors on 07 November 2025. They were signed on its behalf by:

J Robinson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Carstens & Robinson Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wey Court West, Union Road , Farnham, Surrey, GU9 7PT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

3 - 4 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Employees

	31.03.2025		31.03.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		2

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2024	18,612		18,612
Additions	1,853		1,853
At 31 March 2025	20,465		20,465
Accumulated depreciation
At 01 April 2024	18,375		18,375
Charge for the financial year	403		403
At 31 March 2025	18,778		18,778
Net book value
At 31 March 2025	1,687		1,687
At 31 March 2024	237		237

4. Debtors

	31.03.2025		31.03.2024
	£		£
Trade debtors	1,966		2,554
Prepayments	8,538		10,572
	10,504		13,126

5. Cash and cash equivalents

	31.03.2025		31.03.2024
	£		£
Cash at bank and in hand	17,850		26,527

6. Creditors: amounts falling due within one year

	31.03.2025		31.03.2024
	£		£
Trade creditors	129		16
Amounts owed to directors	11,202		10,442
Accruals	2,101		2,001
Taxation and social security	11,238		13,220
	24,670		25,679

7. Called-up share capital

	31.03.2025		31.03.2024
	£		£
Allotted, called-up and fully-paid
70 A ordinary shares of £ 1.00 each	70		70
20 B ordinary shares of £ 1.00 each	20		20
10 C ordinary shares of £ 1.00 each	10		10
	100		100