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Registration number: 00413642

Carr & Carr (Builders) Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Carr & Carr (Builders) Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

Carr & Carr (Builders) Limited

(Registration number: 00413642)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 77,174 | 87,180
Other financial assets | 5 | 46,270 | 4,180
|  | 123,444 | 91,360
Current assets |  |  |
Stocks | 6 | 2,116,081 | 2,174,247
Debtors | 7 | 254,591 | 273,176
Cash at bank and in hand |  | 641,573 | 180,190
Deferred tax asset |  | 19,576 | -
|  | 3,031,821 | 2,627,613
Creditors: Amounts falling due within one year | 8 | (173,456) | (259,593)
Net current assets |  | 2,858,365 | 2,368,020
Total assets less current liabilities |  | 2,981,809 | 2,459,380
Creditors: Amounts falling due after more than one year | 8 | (798,662) | (134,400)
Provisions for liabilities: deferred tax |  | - | (9,068)
Net assets |  | 2,183,147 | 2,315,912
Capital and reserves |  |  |
Called up share capital | 9 | 4,000 | 4,000
Retained earnings |  | 2,179,147 | 2,311,912
Shareholders' funds |  | 2,183,147 | 2,315,912

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

Directors' 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Carr & Carr (Builders) Limited

(Registration number: 00413642)
Balance Sheet as at 31 December 2025

Approved and authorised by the Board on 23 March 2026 and signed on its behalf by:

......................................... C S Carr Director | ......................................... D A Carr Director |

Carr & Carr (Builders) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

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

The address of its registered office is:
46 Park View
Cleethorpes
N E Lincolnshire
DN35 7TF

These financial statements were authorised for issue by the Board on 23 March 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 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 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.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities.

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.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous accounting periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Carr & Carr (Builders) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the statement of financial position 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
Plant and equipment | 15% reducing balance
Land and buildings | 50 years straight line
Furniture. fittings and equipment | 25% reducing balance
Motor vehicles | 20% reducing balance

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Stocks

Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

Defined contribution pension obligation

The company makes contributions into personal pension schemes on behalf of the directors. Contributions payable for the year are charged in the profit and loss account.

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 3 (2024 - 3).

Carr & Carr (Builders) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Plant and equipment £ | Total £
Cost or valuation
At 1 January 2025 | 70,000 | 6,019 | 37,500 | 105,407 | 218,926
At 31 December 2025 | 70,000 | 6,019 | 37,500 | 105,407 | 218,926
Depreciation
At 1 January 2025 | 33,477 | 4,712 | 19,900 | 73,657 | 131,746
Charge for the year | 1,398 | 326 | 3,520 | 4,762 | 10,006
At 31 December 2025 | 34,875 | 5,038 | 23,420 | 78,419 | 141,752
Carrying amount
At 31 December 2025 | 35,125 | 981 | 14,080 | 26,988 | 77,174
At 31 December 2024 | 36,523 | 1,307 | 17,600 | 31,750 | 87,180

Included within the net book value of land and buildings above is £35,125 (2024 - £36,523) in respect of freehold land and buildings.

Carr & Carr (Builders) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Investments

| Unlisted investments at cost £
Cost or valuation
At 1 January 2025 | 4,180
Reclassification in year | 42,090
At 31 December 2025 | 46,270
Carrying amount
At 31 December 2025 | 46,270
At 31 December 2024 | 4,180

6 | Stocks

| 2025 £ | 2024 £
Work in progress | 2,116,081 | 2,174,247

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 15,940 | 23,581
Prepayments | 17,479 | 10,973
Other debtors | 221,172 | 238,622
| 254,591 | 273,176

Carr & Carr (Builders) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 33,886 | 41,738
Taxation and social security | 5,657 | 4,991
Other creditors | 124,802 | 200,564
Accruals and deferred income | 9,111 | 12,300
| 173,456 | 259,593

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 588,500 | -
Other creditors |  | 210,162 | 134,400
|  | 798,662 | 134,400

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 4,000 | 4,000 | 4,000 | 4,000