Company registration number 02736134 (England and Wales)
CARRINGWOOD LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CARRINGWOOD LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
CARRINGWOOD LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CARRINGWOOD LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Carringwood Limited for the year ended 31 December 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Carringwood Limited, as a body, in accordance with the terms of our engagement letter dated 10 May 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Carringwood Limited and state those matters that we have agreed to state to the b oard of d irectors of Carringwood Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Carringwood Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Carringwood Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Carringwood Limited. You consider that Carringwood Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Carringwood Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Carpenter Box
26 March 2026
Chartered Accountants
5 Peveril Court
6-8 London Road
Crawley
West Sussex
RH10 8JE
CARRINGWOOD LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
7,403
23,307
Investment property
4
3,190,000
3,190,000
Investments
5
18,542
-
0
3,215,945
3,213,307
Current assets
Debtors
6
758,642
692,819
Cash at bank and in hand
5,425
2,268
764,067
695,087
Creditors: amounts falling due within one year
7
(147,337)
(118,811)
Net current assets
616,730
576,276
Total assets less current liabilities
3,832,675
3,789,583
Provisions for liabilities
(63,000)
(66,900)
Net assets
3,769,675
3,722,683
Capital and reserves
Called up share capital
8
4
4
Profit and loss reserves
9
3,769,671
3,722,679
Total equity
3,769,675
3,722,683

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

CARRINGWOOD LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 26 March 2026 and are signed on its behalf by:
Mr P D Wood
Director
Company registration number 02736134 (England and Wales)
CARRINGWOOD LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

Carringwood Limited is a private company limited by shares incorporated in England and Wales. The registered office is 9 Greystone Avenue, Worthing, West Sussex, BN13 1LR.

1.1
Accounting convention

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 a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have considered relevant information, including the company’s principal risks and uncertainties and the impact of subsequent events in making their assessment.true

The company is reliant on the ongoing support of its connected company and is meeting its liabilities as they fall due. The financial statements do not include any adjustments that would result in the withdrawal of their support.

Based on these assessments and having regard to the resources available to the entity, the directors have concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in preparing the annual report and financial statements.

1.3
Turnover

Turnover represents net invoiced property sales, recognised on exchange of contracts, and amounts receivable for rents from investment properties, recognised on a time apportioned basis, net of VAT.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% per annum on a diminishing balance basis
Computers
33% per annum on a straight line basis
Motor vehicles
25% per annum on a diminishing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is measured using the fair value model and is stated at its fair value a t the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account.

CARRINGWOOD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.6
Fixed asset investments

Interests in other investments are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.7
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include deposits held at call with banks.

1.8
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.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

Basic financial liabilities

Basic financial liabilities, including trade and other creditors, 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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.9
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.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 3 (2024 - 3).

CARRINGWOOD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
3
Tangible fixed assets
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 January 2025
9,513
10,897
15,000
35,410
Additions
1,655
1,259
-
0
2,914
Disposals
-
0
-
0
(15,000)
(15,000)
At 31 December 2025
11,168
12,156
-
0
23,324
Depreciation and impairment
At 1 January 2025
4,369
7,611
123
12,103
Depreciation charged in the year
1,562
2,379
-
0
3,941
Eliminated in respect of disposals
-
0
-
0
(123)
(123)
At 31 December 2025
5,931
9,990
-
0
15,921
Carrying amount
At 31 December 2025
5,237
2,166
-
0
7,403
At 31 December 2024
5,144
3,286
14,877
23,307
4
Investment property
2025
£
Fair value
At 1 January 2025 and 31 December 2025
3,190,000

The fair value of the investment property has been arrived at on the basis of a valuation carried out at the balance sheet date by the director.

A provision has been made for the tax on the chargeable gain that would arise if the company's investment properties were to be sold at their carrying values in these financial statements.

5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
18,542
-
0
CARRINGWOOD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
5
Fixed asset investments
(Continued)
- 7 -
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 January 2025
-
Additions
18,542
At 31 December 2025
18,542
Carrying amount
At 31 December 2025
18,542
At 31 December 2024
-
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
8,650
11,301
Other debtors
749,992
681,518
758,642
692,819
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
10,942
-
0
Taxation and social security
36,582
34,711
Other creditors
99,813
84,100
147,337
118,811
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
2
2
2
2
Ordinary A shares of £1 each
2
2
2
2
4
4
4
4
CARRINGWOOD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
9
Profit and loss reserves

The profit and loss reserve represents cumulative profits or losses, including unrealised profit on the revaluation of investment properties net of deferred tax. Included within the profit and loss reserve are non-distributable reserves totalling £258,010 (20 2 4 - £258,010).

10
Events after the reporting date

Dividends amounting to £3 4,000 were paid post balance sheet date.

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