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Registration number: 09624006

Carter Legrand Wealth Strategies Limited
Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 June 2025

Carter Legrand Wealth Strategies Limited

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 8

Carter Legrand Wealth Strategies Limited

Company Information

Director | Mr Ian Bradley Legrand

Registered office | c/o Atkinson Evans Limited The Old Drill Hall 10 Arnot Hill Road Arnold Nottingham NG5 6LJ

Accountants | Atkinson Evans Limited Chartered Certified AccountantsThe Old Drill Hall 10 Arnot Hill Road Arnold Nottingham Nottinghamshire NG5 6LJ

Carter Legrand Wealth Strategies Limited

(Registration number: 09624006)
Abridged Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 194,794 | 211,030
Tangible assets | 5 | 3,334 | 4,261
|  | 198,128 | 215,291
Current assets |  |  |
Debtors |  | 37,254 | 82,828
Cash at bank and in hand |  | 55,303 | 77,476
|  | 92,557 | 160,304
Prepayments and accrued income |  | 7,527 | 9,095
Creditors: Amounts falling due within one year |  | (62,950) | (53,051)
Net current assets |  | 37,134 | 116,348
Total assets less current liabilities |  | 235,262 | 331,639
Creditors: Amounts falling due after more than one year |  | (145,418) | (174,920)
Provisions for liabilities |  | (833) | (1,065)
Accruals and deferred income |  | (4,997) | (6,597)
Net assets |  | 84,014 | 149,057
Capital and reserves |  |  |
Called up share capital |  | 102 | 102
Retained earnings |  | 83,912 | 148,955
Shareholders' funds |  | 84,014 | 149,057

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 February 2026

Carter Legrand Wealth Strategies Limited

(Registration number: 09624006)
Abridged Balance Sheet as at 30 June 2025

......................................... Mr Ian Bradley Legrand Director

Carter Legrand Wealth Strategies Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
c/o Atkinson Evans Limited
The Old Drill Hall
10 Arnot Hill Road
Arnold
Nottingham
NG5 6LJ

These financial statements were authorised for issue by the director on 27 February 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 abridged 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 abridged 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.

Changes in accounting estimate

Amortisation of goodwill

During the accounting period the company revised its accounting estimate on amortisation life of goodwill. The prior period figures have not made restated as a result of this revision.

Revenue recognition

Turnover represents commissions and fees earned.
Where commissions and fees have been earned, but have not been received by the company, they are included as trade debtors.

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.

Carter Legrand Wealth Strategies Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

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
Office equipment | 3 Years straight line method

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 22 Years straight line method

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Carter Legrand Wealth Strategies Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

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

Carter Legrand Wealth Strategies Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

4 | Intangible assets

| Total £
Cost or valuation
At 1 July 2024 | 805,549
At 30 June 2025 | 805,549
Amortisation
At 1 July 2024 | 594,519
Amortisation charge | 16,236
At 30 June 2025 | 610,755
Carrying amount
At 30 June 2025 | 194,794
At 30 June 2024 | 211,030

5 | Tangible assets

| Fixtures and fittings £ | Office equipment £ | Total £
Cost or valuation
At 1 July 2024 | 26,429 | 19,693 | 46,122
At 30 June 2025 | 26,429 | 19,693 | 46,122
Depreciation
At 1 July 2024 | 22,257 | 19,604 | 41,861
Charge for the year | 838 | 89 | 927
At 30 June 2025 | 23,095 | 19,693 | 42,788
Carrying amount
At 30 June 2025 | 3,334 | - | 3,334
At 30 June 2024 | 4,172 | 89 | 4,261

Carter Legrand Wealth Strategies Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

6 | Related party transactions

Interest was paid on the overdrawn directors loan at the H M Revenue & Customs rate applicable to beneficial loan arrangements.

Transactions with the director

2025 | At 1 July 2024 £ | Repayments by director £ | At 30 June 2025 £
Mr Ian Bradley Legrand
Interest free loan | 58,761 | (47,762) | 10,999

2024 | At 1 July 2023 £ | Advances to director £ | Repayments by director £ | At 30 June 2024 £
Mr Ian Bradley Legrand
Interest free loan | - | 58,761 | - | 58,761