Company Registration No. 10046745 (England and Wales)
Carwardine Espresso Machine Solutions Limited
Unaudited accounts
for the year ended 31 March 2025
Carwardine Espresso Machine Solutions Limited
Unaudited accounts
Contents
Carwardine Espresso Machine Solutions Limited
Statement of financial position
as at 31 March 2025
Tangible assets
20,467
10,545
Cash at bank and in hand
1,422
1,084
Creditors: amounts falling due within one year
(27,399)
(25,033)
Net current assets
33,928
37,955
Total assets less current liabilities
54,395
48,500
Creditors: amounts falling due after more than one year
(5,900)
(8,887)
Provisions for liabilities
Deferred tax
(3,691)
(2,672)
Called up share capital
1
1
Profit and loss account
44,803
36,940
Shareholders' funds
44,804
36,941
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 December 2025 and were signed on its behalf by
Martin Stephen Carwardine
Director
Company Registration No. 10046745
Carwardine Espresso Machine Solutions Limited
Notes to the Accounts
for the year ended 31 March 2025
Carwardine Espresso Machine Solutions Limited is a private company, limited by shares, registered in England and Wales, registration number 10046745. The registered office is The Roast House, Bath Road, Upper Langford, Bristol, BS40 5DJ, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Income is recognised when goods and services have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Carwardine Espresso Machine Solutions Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Total
5
Average number of employees
During the year the average number of employees was 2 (2024: 2).