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Caroline's Effluent Services Limited
Registered Number:07204088
For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements
2
For the year ended 31 March 2025
Caroline's Effluent Services Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
07204088
As at 31 March 2025
Caroline's Effluent Services Limited
Statement of Financial Position
£
£
2024
2025
Notes
Fixed assets
Property, plant and equipment
308,763
311,412
2
308,763
311,412
Current assets
Trade and other receivables
205,190
244,900
3
32,062
Cash and cash equivalents
13,848
258,748
237,252
Trade and other payables: amounts falling due within one
year
(223,867)
(243,747)
4
13,385
15,001
Net current assets
Total assets less current liabilities
323,764
324,797
Trade and other payables: amounts falling due after more
than one year
(164,603)
(134,337)
5
(77,850)
(77,850)
Provisions for liabilities
111,577
Net assets
82,344
Capital and reserves
Called up share capital
100
100
Retained earnings
111,477
82,244
111,577
82,344
Shareholders' funds
For the year ended 31 March 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 of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006
The director acknowledges her responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Caroline Burbidge Director
These financial statements were approved and authorised for issue by the Board on 17 November 2025 and were signed by:
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4
Registered Number :
07204088
For the year ended 31 March 2025
Caroline's Effluent Services Limited
Statement of Financial Position Continued
The notes form part of these financial statements
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5
For the year ended 31 March 2025
Caroline's Effluent Services Limited
Notes to the Financial Statements
Statutory Information
Caroline's Effluent Services Limited is a private limited company, limited by shares, domiciled in England and Wales,
registration number 07204088.
Registered address:
74 Silver Hill
College Town
Sandhurst
GU47 OQT
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery
15% Reducing balance
20% Reducing balance
Office Equipment
20% Reducing balance
Motor Vehicles
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.
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6
For the year ended 31 March 2025
Caroline's Effluent Services Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Office
Equipment
Motor Vehicles
Plant and
Machinery
£
£
£
£
Cost or
valuation
At 01 April 2024
518,584
9,991
492,158
16,435
75,972
9,380
65,533
1,059
Additions
At 31 March 2025
17,494
557,691
19,371
594,556
Provision for depreciation and impairment
At 01 April 2024
207,172
3,504
199,381
4,287
Charge for year
78,621
2,506
74,135
1,980
At 31 March 2025
285,793
6,010
273,516
6,267
At 31 March 2025
Net book value
11,227
284,175
13,361
308,763
At 31 March 2024
12,148
292,777
6,487
311,412
3. Trade and other receivables
2024
2025
£
£
Trade debtors
129,318
81,325
Amounts owed by group undertakings and participating interests
57,300
57,300
Prepayments and accrued income
3,750
3,134
Taxation and social security
25,554
24,761
Other debtors
28,978
38,670
205,190
244,900
The debtors above include the following amounts falling due after more than one year:
Amounts owed by group undertakings and participating interests
57,300
57,300
4. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Trade creditors
148,090
170,719
Taxation and social security
30,036
4,756
Accruals and deferred income
2,400
4,445
Obligations under HP/Financial leases
57,966
41,520
Other creditors
5,255
2,427
243,747
223,867
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7
For the year ended 31 March 2025
Caroline's Effluent Services Limited
Notes to the Financial Statements Continued
5. Trade and other payables: amounts falling due after more than one year
2024
2025
£
£
Bank loans and overdraft
30,413
36,186
128,417
103,924
Obligations under HP/Financial leases
134,337
164,603
6. Related party transactions
The company is jointly controlled by the Directors who hold 100% of the voting rights of the company in equal
proportions.
7. Directors advances and guarantees
At 01/04/2024
Loaned
Repaid
At 31/03/2025
£
£
£
£
Caroline Burbidge
Director Loan Advance Interest
22,243
31,937
22,243
31,937
22,243
31,937
22,243
31,937
8. Average number of persons employed
During the year the average number of employees was 7 (2024 : 6)
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