Carr's Smart Choice Ltd

Carr's Smart Choice Ltd
Contents Page
For the year ended 31 March 2025

Statement of financial position	1
Notes to the financial statements	2

Registered Number: 14748547 Carr's Smart Choice Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	7,708	8,339
		7,708	8,339
Current assets
Debtors		1,407	-
Cash at bank and in hand		1,562	3,819
		2,969	3,819
Creditors: amount falling due within one year		(19,266)	(13,215)
Net current assets		(16,297)	(9,396)

Total assets less current liabilities		(8,589)	(1,057)
Net assets		(8,589)	(1,057)

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		(8,689)	(1,157)
Shareholders' funds		(8,589)	(1,057)

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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 23 December 2025 and were signed on its behalf by:

-------------------------------
Nicholas Carr
Director

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Ian Carr
Director

1

Carr's Smart Choice Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Carr's Smart Choice Ltd is a private company, limited by shares, registered in England and Wales, registration number 14748547, registration address Suite E6, Gemini House, Hargreaves Road, Swindon, SN25 5AZ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, 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

25% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 April 2024	11,119	11,119
Additions	1,938	1,938
Disposals	-	-
At 31 March 2025	13,057	13,057
Depreciation
At 01 April 2024	2,780	2,780
Charge for year	2,569	2,569
On disposals	-	-
At 31 March 2025	5,349	5,349
Net book values
Closing balance as at 31 March 2025	7,708	7,708
Opening balance as at 01 April 2024	8,339	8,339

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Ordinary shares of £1.00 each	100		100
	100		100

2

Registered Number: 14748547
England and Wales
Abridged Accounts

for the year ended 31 March 2025
for
CARR'S SMART CHOICE LTD