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Registration number: 01989746

Carfile Contracts & Leasing Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

Carfile Contracts & Leasing Limited

Contents

Company Information | 1
Directors' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 8

Carfile Contracts & Leasing Limited

Company Information

Directors | P A Lawless J Lawless

Registered office | 6 Rowleston Close Brailsford Ashbourne Derbyshire DE6 3GJ

Accountants | Coates and Partners Limited Chartered AccountantsThe Old Vicarage 51 St John Street Ashbourne Derbyshire DE6 1GP

Carfile Contracts & Leasing Limited

Directors' Report for the Year Ended 31 July 2025

The directors present their report and the financial statements for the year ended 31 July 2025.

Directors of the company

The directors who held office during the year were as follows:

P A Lawless

J Lawless

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 9 January 2026 and signed on its behalf by:

......................................... J Lawless Director

Carfile Contracts & Leasing Limited

(Registration number: 01989746)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 2,166 | 2,508
Investment property | 5 | 1,152,099 | 1,124,000
|  | 1,154,265 | 1,126,508
Current assets |  |  |
Debtors | 6 | 6,569 | 2,398
Cash at bank and in hand |  | 170,678 | 160,647
|  | 177,247 | 163,045
Creditors: Amounts falling due within one year | 7 | (15,050) | (21,407)
Net current assets |  | 162,197 | 141,638
Total assets less current liabilities |  | 1,316,462 | 1,268,146
Provisions for liabilities |  | (73,933) | (68,182)
Net assets |  | 1,242,529 | 1,199,964
Capital and reserves |  |  |
Called up share capital |  | 10,000 | 10,000
Other reserves |  | 313,434 | 290,673
Retained earnings |  | 919,095 | 899,291
Shareholders' funds |  | 1,242,529 | 1,199,964

For the financial year ending 31 July 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 9 January 2026 and signed on its behalf by:

Carfile Contracts & Leasing Limited

(Registration number: 01989746)
Balance Sheet as at 31 July 2025 (continued)

......................................... J Lawless Director |  |

Carfile Contracts & Leasing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital incorporated in England and Wales registration number: 01989746.

The address of its registered office is:
6 Rowleston Close
Brailsford
Ashbourne
Derbyshire
DE6 3GJ

These financial statements were authorised for issue by the Board on 9 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency is £ sterling.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Carfile Contracts & Leasing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

2 | Accounting policies (continued)

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 10% straight line basis

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Carfile Contracts & Leasing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

4 | Tangible assets

| Plant and machinery £ | Total £
Cost or valuation
At 1 August 2024 | 7,730 | 7,730
Disposals | (4,298) | (4,298)
At 31 July 2025 | 3,432 | 3,432
Depreciation
At 1 August 2024 | 5,222 | 5,222
Charge for the year | 343 | 343
Eliminated on disposal | (4,299) | (4,299)
At 31 July 2025 | 1,266 | 1,266
Carrying amount
At 31 July 2025 | 2,166 | 2,166
At 31 July 2024 | 2,508 | 2,508

5 | Investment properties

| £
At 1 August 2024 | 1,124,000
Fair value adjustments | 28,099
At 31 July 2025 | 1,152,099

The Investment Properties class was revalued on 31 July 2025 by J Lawless (director) who is internal to the company. The basis of the valuation was open market value.

There has been no valuation of investment property by an independent valuer.

Carfile Contracts & Leasing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 6,569 | 2,398
| 6,569 | 2,398

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 1,251 | 1,199
Taxation and social security | 9,683 | 7,205
Accruals and deferred income | 3,914 | 3,829
Other creditors | 202 | 9,174
| 15,050 | 21,407