Carter Mackenzie Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04089628

Carter Mackenzie Limited

Filleted Unaudited Financial Statements

For the year ended

31 March 2025

Carter Mackenzie Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		1,898		3,506

Current assets

Debtors: due within one year	6	86,390	98,230
Debtors: due after more than one year	6	15,774	20,592
Cash at bank and in hand		46	180
		---------	---------
		102,210	119,002

Creditors: amounts falling due within one year	7	89,581		99,886
		---------		---------
Net current assets			12,629		19,116
			--------		--------
Total assets less current liabilities			14,527		22,622

Provisions

Taxation including deferred tax	–	876
	--------	--------
Net assets	14,527	21,746
	--------	--------

Capital and reserves

Called up share capital	4	4
Profit and loss account	14,523	21,742
	--------	--------
Shareholders funds	14,527	21,746
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the 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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Carter Mackenzie Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 17 December 2025 , and are signed on behalf of the board by:

Mr A Moyes
Director

Company registration number: 04089628

Carter Mackenzie Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3 Wellbrook Court, Girton, Cambridge, CB3 0NA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

The turnover shown in the profit and loss account represents consultancy work undertaken during the year, exclusive of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% straight line

4. Employee numbers

The average number of persons employed by the company during the year amounted to nil (2024: nil).

5. Tangible assets

	Equipment
	£
Cost
At 1 April 2024 and 31 March 2025	9,627
	-------
Depreciation
At 1 April 2024	6,121
Charge for the year	1,608
	-------
At 31 March 2025	7,729
	-------
Carrying amount
At 31 March 2025	1,898
	-------
At 31 March 2024	3,506
	-------

6. Debtors

Debtors falling due within one year are as follows:

	2025	2024
	£	£
Trade debtors	32,745	–
Other debtors	53,645	98,230
	--------	--------
	86,390	98,230
	--------	--------

Debtors falling due after one year are as follows:

	2025	2024
	£	£
Other debtors	15,774	20,592
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	516	3,092
Social security and other taxes	86,215	94,044
Other creditors	2,850	2,750
	--------	--------
	89,581	99,886
	--------	--------

8. Director's advances, credits and guarantees

During the year the company made advances to and received repayments from the director. Interest has been charged at the official HMRC rate on any overdrawn loan account balances greater than £10,000, there are no fixed repayment terms.

	2025	2024
	£	£
Advances	4,884	43,610
Repayments	19,862	130,460
Balance owed to company	47,478	62,456