Company Registration No. 05052750 (England and Wales)
Carbon Accountants Limited
Unaudited accounts
for the year ended 31 March 2025
Carbon Accountants Limited
Unaudited accounts
Contents
Carbon Accountants Limited
Statement of financial position
as at 31 March 2025
Tangible assets
97,421
95,013
Cash at bank and in hand
8,130
3,149
Creditors: amounts falling due within one year
(30,297)
(22,392)
Net current assets
26,615
36,937
Total assets less current liabilities
124,036
131,950
Creditors: amounts falling due after more than one year
(56,147)
(61,980)
Called up share capital
1
1
Profit and loss account
67,888
69,969
Shareholders' funds
67,889
69,970
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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by
Franco Ardani
Director
Company Registration No. 05052750
Carbon Accountants Limited
Notes to the Accounts
for the year ended 31 March 2025
Carbon Accountants Limited is a private company, limited by shares, registered in England and Wales, registration number 05052750. The registered office is 66 Botley Road, Park Gate, Southampton, Hampshire, SO31 1BB, United Kingdom.
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.
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:
Land & buildings
10% Straight Line
Motor vehicles
20% Reducing Balance
Fixtures & fittings
25% Straight Line
Computer equipment
25% Straight Line
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 April 2024
32,578
8,398
92,334
28,848
33,827
195,985
Additions
-
16,602
14,000
-
-
30,602
Disposals
-
-
(5,603)
-
-
(5,603)
At 31 March 2025
32,578
25,000
100,731
28,848
33,827
220,984
At 1 April 2024
16,891
1,260
22,570
27,590
32,661
100,972
Charge for the year
4,333
3,561
16,179
685
567
25,325
On disposals
-
-
(2,734)
-
-
(2,734)
At 31 March 2025
21,224
4,821
36,015
28,275
33,228
123,563
At 31 March 2025
11,354
20,179
64,716
573
599
97,421
At 31 March 2024
15,687
7,138
69,764
1,258
1,166
95,013
Carbon Accountants Limited
Notes to the Accounts
for the year ended 31 March 2025
Amounts falling due within one year
Amounts due from group undertakings etc.
44,873
48,873
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
-
2,143
Obligations under finance leases and hire purchase contracts
3,300
3,300
Amounts owed to group undertakings and other participating interests
335
335
Taxes and social security
3,948
7,959
Loans from directors
14,530
-
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
20,856
22,610
8
Transactions with related parties
The company operates from premises leased from Carbon Estates Limited a company under the control of the director. During the period Carbon Estates Limited charged the company rent of £17,500 (2024 : £14,500) in respect of rent including accrued rent unpaid. These charges are at normal commercial rates and at open market value.
The company provided an interest free loan of £29,913 (2024 : £38,413) to Ascot Estate Agents Limited a subsidiary of Carbon Estates Limited, the ultimate controlling party of related parties being the director of Carbon Accountants Limited.
The company was under the control of the director Franco Ardani by virtue of his interest in the issued share capital of the company.
10
Average number of employees
During the year the average number of employees was 5 (2024: 5).