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Company Registration No. 15528659 (England and Wales)
Carson Management Limited Unaudited accounts for the year ended 28 February 2025
Carson Management Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Carson Management Limited Company Information for the year ended 28 February 2025
Director
Claire Carson
Company Number
15528659 (England and Wales)
Registered Office
Whispers St. Davids Lane Prenton Merseyside CH43 9UD England
Accountants
Pearl Accounting Limited Suite 1 116 Ballards Lane Finchley London N3 2DN
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Carson Management Limited Statement of financial position as at 28 February 2025
2025
Notes
£
Fixed assets
Tangible assets
4
4,450
Current assets
Cash at bank and in hand
800
Creditors: amounts falling due within one year
5
(4,659)
Net current liabilities
(3,859)
Net assets
591
Capital and reserves
Called up share capital
6
100
Profit and loss account
491
Shareholders' funds
591
For the year ending 28 February 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 director acknowledges her 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 and authorised for issue on 31 March 2026 and were signed on its behalf by
Claire Carson Director Company Registration No. 15528659
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Carson Management Limited Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Carson Management Limited is a private company, limited by shares, registered in England and Wales, registration number 15528659. The registered office is Whispers, St. Davids Lane, Prenton, Merseyside, CH43 9UD, England.
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Computer equipment
25% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Carson Management Limited Notes to the Accounts for the year ended 28 February 2025
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 March 2024
-
Additions
4,450
At 28 February 2025
4,450
Depreciation
At 28 February 2025
-
Net book value
At 28 February 2025
4,450
5
Creditors: amounts falling due within one year
2025
£
Taxes and social security
2,590
Loans from directors
489
Accruals
1,580
4,659
6
Share capital
2025
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
7
Average number of employees
During the year the average number of employees was 1.
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