FIRST CARLTON LIMITED

Company Registration Number:
03554948 (England and Wales)

Unaudited abridged accounts for the year ended 30 September 2025

Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

FIRST CARLTON LIMITED

Contents of the Financial Statements

for the Period Ended 30 September 2025

Balance sheet
Notes

FIRST CARLTON LIMITED

Balance sheet

As at 30 September 2025


Notes
2025
2024


£
£
Fixed assets
Investments: 3 1 1
Total fixed assets: 1 1
Current assets
Debtors: 4 603,636 629,867
Cash at bank and in hand: 86,670 126,470
Total current assets: 690,306 756,337
Creditors: amounts falling due within one year: 5 (16,412) (18,172)
Net current assets (liabilities): 673,894 738,165
Total assets less current liabilities: 673,895 738,166
Total net assets (liabilities): 673,895 738,166
Capital and reserves
Called up share capital: 1,000 1,000
Profit and loss account: 672,895 737,166
Shareholders funds: 673,895 738,166

The notes form part of these financial statements

FIRST CARLTON LIMITED

Balance sheet statements

For the year ending 30 September 2025 the company was entitled to exemption 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.

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

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 11 December 2025
and signed on behalf of the board by:

Name: R B Jordan
Status: Director

The notes form part of these financial statements

FIRST CARLTON LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover represents management charges from group companies for services provided. Revenue is recognised on an accruals basis, accounted for in the period to which it relates.

Valuation and information policy

Investments in subsidiaries are measured at cost less any provision for impairment.

Other accounting policies

Debtors - short term debtors are measured at transaction price less any impairment. Creditors - short term creditors are measured at transaction price. Cash and Cash Equivalents - Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amount of cash with insignificant risk of change in value. Dividends - equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders in general meeting.

FIRST CARLTON LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

2. Employees

2025 2024
Average number of employees during the period 3 2

FIRST CARLTON LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

3. Fixed investments

Cost and net book value of investment in subsidiary at 1 October 2024 and 30 September 2025 - £1. The company owns 100% of the ordinary shares of First Carlton Estates Limited, the principal activity of which is property management. The registered address of First Carlton Estates Limited is Newton House, Newton Lane, Romsey, SO51 8GZ.

FIRST CARLTON LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

4. Debtors

2025 2024
££
Debtors due after more than one year: 0 0

FIRST CARLTON LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

5. Creditors: amounts falling due within one year note

Trade creditors - £0 (2024: £226) Social security and other taxation - £5,604 (2024: £5,637) Accruals and deferred income - £10,808 (2024: £12,309) Total - £16,412 (2024: £18,172)

FIRST CARLTON LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

6. Related party transactions

The company has taken advantage of the exemption conferred by FRS 102 not to disclose transactions with other companies in the group headed by First Carlton Holdings Limited. R B Jordan is considered to be the ultimate controlling party of the company by virtue of his connection with the shareholders of First Carlton Holdings Limited. The company is an wholly owned subsidiary of First Carlton Holdings Limited. The registered address of both companies is Newton House, Newton Lane, Romsey, SO51 8GZ