Carlton Trustee Services Limited 31/03/2025 iXBRL

Company registration number: 02079626

Carlton Trustee Services Limited

Unaudited filleted financial statements

31 March 2025

Carlton Trustee Services Limited

Contents

Statement of financial position

Notes to the financial statements

Carlton Trustee Services Limited

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	3,001		1,743
		_______		_______
			3,001		1,743

Current assets
Debtors	6	109,587		108,792
Cash at bank and in hand		10,204		41,810
		_______		_______
		119,791		150,602
Creditors: amounts falling due
within one year	7	( 144,852)		( 150,500)
		_______		_______
Net current (liabilities)/assets			( 25,061)		102
			_______		_______
Total assets less current liabilities			( 22,060)		1,845

			_______		_______
Net (liabilities)/assets			( 22,060)		1,845
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			( 22,062)		1,843
			_______		_______
Shareholders (deficit)/funds			( 22,060)		1,845
			_______		_______

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.

Directors 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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.

These financial statements were approved by the board of directors and authorised for issue on 23 December 2025 , and are signed on behalf of the board by:

Mr D Parish

Director

Company registration number: 02079626

Carlton Trustee Services 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 High Street, Bletchingley, Surrey, RH1 4PB.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

At 31 March 2025 the company had excess liabilities over assets totalling £22,060. The company is dependent upon the continued financial support of the the basis that this support is forthcoming, the directors considers it appropriate for the financial statements to be prepared on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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 are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated 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:


Fittings fixtures and equipment	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

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

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 April 2024	54,366	54,366
Additions	2,564	2,564
	_______	_______
At 31 March 2025	56,930	56,930
	_______	_______
Depreciation
At 1 April 2024	52,623	52,623
Charge for the year	1,306	1,306
	_______	_______
At 31 March 2025	53,929	53,929
	_______	_______
Carrying amount
At 31 March 2025	3,001	3,001
	_______	_______
At 31 March 2024	1,743	1,743
	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	108,652	100,652
Other debtors	935	8,140
	_______	_______
	109,587	108,792
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	1,903	1,903
Amounts owed to group undertakings	-	( 825)
Corporation tax	-	317
Social security and other taxes	1,204	2,506
Other creditors	141,745	146,599
	_______	_______
	144,852	150,500
	_______	_______

8. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr D Parish	( 40,264)	6,973	( 33,291)
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr D Parish	( 16,241)	( 24,023)	( 40,264)
		_______	_______	_______

The loan is provided on an interest free basis and is repayable on demand.

9. Controlling party

The company is under the control of the Mr D Parish .