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CARLISLE DESIGN STUDIO LIMITED

Registered Number
08422469
(England and Wales)

Unaudited Financial Statements for the Period ended
28 March 2025

CARLISLE DESIGN STUDIO LIMITED
Company Information
for the period from 1 April 2024 to 28 March 2025

Directors | ALKANDARI, Tareq Abdulrazzaq Abdulqader Jawhar
| CARLISLE, Matthew Owain
| MACKENZIE, Nelli

Registered Address | 86-90 Paul Street
| London
| EC2A 4NE

Registered Number | 08422469 (England and Wales)

CARLISLE DESIGN STUDIO LIMITED
Balance Sheet as at
28 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 1,481,254 |  |  |  | 1,481,254 |  |
Cash at bank and on hand |  | 6,842 |  |  |  | 1,576 |  |
|  | 1,488,096 |  |  |  | 1,482,830 |  |
Creditors amounts falling due within one year | 6 | (1,153,516) |  |  |  | (1,168,664) |  |
Net current assets (liabilities) |  |  |  | 334,580 |  |  |  | 314,166
Total assets less current liabilities |  |  |  | 334,580 |  |  |  | 314,166
Accruals and deferred income |  |  |  | (1,850) |  |  |  | (1,575)
Net assets |  |  |  | 332,730 |  |  |  | 312,591
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 332,630 |  |  |  | 312,491
Shareholders' funds |  |  |  | 332,730 |  |  |  | 312,591

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 April 2026, and are signed on its behalf by:
MACKENZIE, Nelli Director Registered Company No. 08422469

CARLISLE DESIGN STUDIO LIMITED
Notes to the Financial Statements
for the period ended 28 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from rendering of services
--- | ---
| Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| 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: Computer software: 20% Straight line

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Office Equipment | 3

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 3 |  | 3

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 175,627 |  | 175,627
| At 28 March 25 | 175,627 |  | 175,627
| Amortisation and impairment
| At 01 April 24 | 175,627 |  | 175,627
| At 28 March 25 | 175,627 |  | 175,627
| Net book value
| At 28 March 25 | - |  | -
| At 31 March 24 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 443,721 |  | 443,721
| At 28 March 25 | 443,721 |  | 443,721
| Depreciation and impairment
| At 01 April 24 | 443,721 |  | 443,721
| At 28 March 25 | 443,721 |  | 443,721
| Net book value
| At 28 March 25 | - |  | -
| At 31 March 24 | - |  | -

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 828,476 |  | 828,476
| Amounts owed by group undertakings | 652,778 |  | 652,778
| Total | 1,481,254 |  | 1,481,254

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 890,691 |  | 890,691
| Taxation and social security | 4,999 |  | 17,347
| Other creditors | 257,826 |  | 260,626
| Total | 1,153,516 |  | 1,168,664