REGISTERED NUMBER: 00471429 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

CARBURY INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTORS:

M J W Cartwright

Mrs S D Cartwright

A J Cartwright

Mrs J L Rose

Miss M Rose

Mrs H A Cartwright

Master W Cartwright

SECRETARY:

Mrs S D Cartwright

REGISTERED OFFICE:

211 Bromsgrove Road

Hunnington

Halesowen

West Midlands

B62 0JS

REGISTERED NUMBER:

00471429 (England and Wales)

ACCOUNTANTS:

J W Scrivens & Co Limited

G07 Repton House

Bretby Business Park

Ashby Road

Burton on Trent

DE15 0YZ

BANKERS:

Lloyds TSB Bank plc

125 Colmore Row

Birmingham

West Midlands

B3 3SD

FIXED ASSETS

Tangible assets

4

1,483

2,224

Investments

5

1

1

Investment property

6

24,113,888

24,113,888

24,115,372

24,116,113

CURRENT ASSETS

Stocks

45,915,696

44,791,831

Debtors

7

148,662

283,764

Cash at bank

139,865

-

46,204,223

45,075,595

CREDITORS

Amounts falling due within one year

8

5,320,375

4,456,740

NET CURRENT ASSETS

40,883,848

40,618,855

TOTAL ASSETS LESS CURRENT LIABILITIES

64,999,220

64,734,968

CREDITORS

Amounts falling due after more than one year

9

30,521,293

31,328,240

NET ASSETS

34,477,927

33,406,728

CAPITAL AND RESERVES

Called up share capital

60,000

60,000

Share premium

1,126,000

1,126,000

Retained earnings

33,291,927

32,220,728

34,477,927

33,406,728

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12th December 2025 and were signed on its behalf by:

Mrs J L Rose - Director

A J Cartwright - Director

1.	STATUTORY INFORMATION

Carbury Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2024

and 31st March 2025

44,602

DEPRECIATION

At 1st April 2024

42,378

Charge for year

741

At 31st March 2025

43,119

NET BOOK VALUE

At 31st March 2025

1,483

At 31st March 2024

2,224

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st April 2024

and 31st March 2025

1

NET BOOK VALUE

At 31st March 2025

1

At 31st March 2024

1

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st April 2024

and 31st March 2025

24,113,888

NET BOOK VALUE

At 31st March 2025

24,113,888

At 31st March 2024

24,113,888

Fair value at 31st March 2025 is represented by:

£

Valuation in 2015

10,085,169

Valuation in 2016

(1,221,166

)

Valuation in 2022

658,646

Cost

14,591,239

24,113,888

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

14,591,239

14,591,239

Investment Property was valued on an open market basis on 10th March 2022 by Allsop .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

(1,631

)

133,471

Other debtors

150,293

150,293

148,662

283,764

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,389,577

1,745,548

Taxation and social security

363,770

372,618

Other creditors

2,567,028

2,338,574

5,320,375

4,456,740

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

29,827,410

30,913,044

Other creditors

693,883

415,196

30,521,293

31,328,240

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

25,005,410

28,655,044

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdraft

-

46,453

Bank loans

32,216,987

32,612,139

Loan from Pension Scheme

830,195

500,000

33,047,182

33,158,592

11.	RELATED PARTY DISCLOSURES

The following loans from Related Parties are outstanding at the balance sheet date.

Related Party

Balance at 31.03.2024

Balance at 31.03.2025

Interest paid in the period

Directors

1,522,946

1,348,284

232,530

Members of Directors' family

269,448

342,000

49,929

Carbury Investments Executive Pension Trust

500,000

830,195

39,599

M J W Cartwright, Mrs S D Cartwright, A J Cartwright and J L Rose are Trustees of the Pension Trust, which is a money purchase self administered pension scheme.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st March 2025 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

J W Scrivens & Co Limited

G07 Repton House

Bretby Business Park

Ashby Road

Burton on Trent

DE15 0YZ

12th December 2025