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Registered number: 01307486
Carew-Jones & Motley Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Carew-Jones & Motley Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Carew-Jones & Motley Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 01307486

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 41,905 |  | 103,636 |
Debtors | 5 | 116,956 |  | 99,999 |
|  | 158,861 |  | 203,635 |
Creditors: Amounts Falling Due Within One Year | 6 | (17,896 ) |  | (48,489 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 140,965 |  | 155,146
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 140,965 |  | 155,146
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (31,945 ) |  | (32,078 )
NET ASSETS |  |  | 109,020 |  | 123,068
CAPITAL AND RESERVES
Called up share capital | 8 |  | 361,750 |  | 361,750
Profit and Loss Account |  |  | (252,730 ) |  | (238,682 )
SHAREHOLDERS' FUNDS |  |  | 109,020 |  | 123,068

For the year ending 30 April 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on 3 December 2025 and were signed on its behalf by:

Sir John Lewis Director
03/12/2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Carew-Jones & Motley Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Carew-Jones & Motley Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01307486 . The registered office is Unit 7, Vulcan House, Restmor Way, Wallington, Surrey, SM6 7AH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of
section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Turnover
Turnover represents amounts receivable from consultancy and the supply of works of art and decorative and sculptural items, net of VAT and any discounts, and includes adjustments for accrued and deferred income.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
2.3. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future
payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
...CONTINUED
Page 2
Page 3
Carew-Jones & Motley Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.4. Financial Instruments - continued
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.
2.5. Foreign Currencies
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising
on translation in the period are included in profit or loss.
2.6. Government Grant
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.
A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability
2.7. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 41,905 |  | 103,636

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 116,956 |  | 99,999

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 12,496 |  | 41,958
Other creditors | 5,400 |  | 6,531
| 17,896 |  | 48,489

The overdraft is personally secured by Sir J H J Lewis, a director.
Page 3
Page 4
Carew-Jones & Motley Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 31,945 |  | 32,078

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 361,750 |  | 361,750

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 May 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Sir John Lewis | - | 28,132 | - | - | 28,132

The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
At the year end, the company was owed £25,950 (2023 - £125,317) from J H J Lewis, a Director. No interest was charged on this amount. The balance was fully repaid after the year end.
11. Ultimate Controlling Party
There is no ultimate controlling party.
Page 4