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Registered number: 06489835
Carter Engineering Supplies Ltd.
Unaudited Financial Statements
For The Year Ended 31 January 2026
Carter Engineering Supplies Ltd.
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Carter Engineering Supplies Ltd.
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 06489835

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible assets | 5 |  | 620,649 |  | 645,772
Investment Properties | 6 |  | 150,000 |  | 150,000
|  |  | 770,649 |  | 795,772
CURRENT ASSETS
Stocks |  | 245,447 |  | 234,443 |
Debtors | 7 | 605,392 |  | 680,356 |
Cash at bank and in hand |  | 260,347 |  | 245,972 |
|  | 1,111,186 |  | 1,160,771 |
Creditors: Amounts Falling Due Within One Year | 8 | (495,703 ) |  | (513,288 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 615,483 |  | 647,483
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,386,132 |  | 1,443,255
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (165,273 ) |  | (231,277 )
PROVISIONS FOR LIABILITIES
Deferred taxation |  |  | (67,510 ) |  | (83,009 )
NET ASSETS |  |  | 1,153,349 |  | 1,128,969
CAPITAL AND RESERVES
Called up share capital | 10 |  | 10 |  | 10
Profit and Loss Account |  |  | 1,153,339 |  | 1,128,959
SHAREHOLDERS' FUNDS |  |  | 1,153,349 |  | 1,128,969

Page 1
Page 2
Carter Engineering Supplies Ltd.
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr B Carter Director
31 March 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Carter Engineering Supplies Ltd.
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Carter Engineering Supplies Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 06489835 . The registered office is Unit 6 Woodston Business Centre, Shrewsbury Avenue, Woodston, Peterborough, PE2 7EF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold buildings | No depreciation
Plant and machinery | 10% and 20% reducing balance
Motor vehicles | 20% reducing balance

2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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Carter Engineering Supplies Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. 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.
2.11. 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
2.12. Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
2.13. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
2.14. Interest income
Interest income is recognised in the profit and loss using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2025: 9)
9 9
Page 4
Page 5
Carter Engineering Supplies Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 February 2025 | 20,000
As at 31 January 2026 | 20,000
Amortisation
As at 1 February 2025 | 20,000
As at 31 January 2026 | 20,000
Net Book Value
As at 31 January 2026 | -
As at 1 February 2025 | -

5. Tangible assets

| Land & Property
--- | ---
| Freehold buildings | Plant and machinery | Motor vehicles | Total
| £ | £ | £ | £
Cost
As at 1 February 2025 | 313,735 | 103,441 | 374,629 | 791,805
Additions | - | 18,330 | 25,653 | 43,983
Disposals | - | (4,031 ) | (10,459 ) | (14,490 )
As at 31 January 2026 | 313,735 | 117,740 | 389,823 | 821,298
Depreciation
As at 1 February 2025 | - | 40,320 | 105,713 | 146,033
Provided during the period | - | 9,738 | 54,933 | 64,671
Disposals | - | (1,146 ) | (8,909 ) | (10,055 )
As at 31 January 2026 | - | 48,912 | 151,737 | 200,649
Net Book Value
As at 31 January 2026 | 313,735 | 68,828 | 238,086 | 620,649
As at 1 February 2025 | 313,735 | 63,121 | 268,916 | 645,772

6. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 February 2025 and 31 January 2026 | 150,000

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Page 6
Carter Engineering Supplies Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 363,539 |  | 441,577
Amounts owed by group undertakings | 227,404 |  | 227,404
Other debtors | 14,449 |  | 11,375
| 605,392 |  | 680,356

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 41,620 |  | 39,835
Trade creditors | 230,345 |  | 289,128
Bank loans and overdrafts | 21,909 |  | 20,832
Other creditors | 29,227 |  | 20,668
Taxation and social security | 172,602 |  | 142,825
| 495,703 |  | 513,288

Obligations under finance lease and hire purchase contracts of £41,620 (2025: £39,835), due within one year, are secured by the company.
Bank loans of £15,492 (2025: £13,824), due within one year, are secured by the company.
9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 64,711 |  | 107,142
Bank loans | 100,562 |  | 124,135
| 165,273 |  | 231,277

Obligations under finance lease and hire purchase contracts of £64,711 (2025: £107,142), due after more than one year, are secured by the company.
Bank loans of £100,562 (2025: £117,727), due after more than one year, are secured by the company.
Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 38,594 |  | 62,431

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

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Page 7
Carter Engineering Supplies Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
11. Pension Commitments
The company operates a defined contribution pension scheme for the employees The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £620 (2025 £1,049) were due to the fund. They are included in other creditors.
12. Related Party Transactions
At the balance sheet date £227,404 (2025: £227,404) was owed from Carter Holdings (Peterborough) Ltd, this balance is included in amounts owed from group undertakings.No interest has been charged on this loan. This loan is repayable on demand.
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