Carlton UK Holdings Limited - Filleted accounts

Registered number

09364856

Carlton UK Holdings Limited

Report and Accounts

31 July 2025

Carlton UK Holdings Limited
Registered number:		09364856
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Investments	3		1			1

Current assets
Debtors	4	862,133			1,032,978
Cash at bank and in hand		50			536
		862,183			1,033,514

Creditors: amounts falling due within one year	5	(818,105)			(980,257)

Net current assets			44,078			53,257

Total assets less current liabilities			44,079			53,258

Creditors: amounts falling due after more than one year	6		(4,705)			(14,190)



Net assets			39,374			39,068

Capital and reserves
Called up share capital			111			111
Profit and loss account			39,263			38,957

Shareholder's funds			39,374			39,068

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


S Carlton
Director
Approved by the board on 15 April 2026

Carlton UK Holdings Limited
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	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.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	25% reducing balance

	Investments
	Investments in unquoted equity instruments are measured at fair value. Changes in fair value are recognised in profit or loss. Fair value is estimated by using a valuation technique.

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		-		-


3	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 August 2024				1
	Provision
	At 31 July 2025				1

	The company's investments at the balance sheet date in the share capital of companies include the following:


		Nature of	Class of		% holding
		activities	share




	Clarity Healthcare Recruitment Limited	Healthcare	ordinary		100



4	Debtors		2025		2024
£				£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest		800,089		970,934
	Other debtors		62,044		62,044
			862,133		1,032,978


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		10,000		10,000
	Trade creditors		30,437		30,437
	Amounts owed to group undertakings and undertakings in which the company has a participating interest		366,521		396,521
	Corporation tax		1,342		23,752
	Other taxes and social security costs		-		16,976
	Other creditors		409,805		502,571
			818,105		980,257


6	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		4,705		14,190


7	Other information

	Carlton UK Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Fairdale House
	Enterpise Close
	Blidworth
	NG21 0RS