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Registered Number: 13055260
CARLTON BEERS LTD
Abridged Accounts
Period of accounts Start date: 01 December 2024 End date: 30 November 2025

CARLTON BEERS LTD Contents Page For the year ended 30 November 2025
Statement of financial position | 1
Notes to the financial statements | 2

CARLTON BEERS LTD Statement of Financial Position As at 30 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 20,000 |  | 20,000
Tangible fixed assets | 4 | 3,172 |  | 3,465
|  | 23,172 |  | 23,465
Current assets |  |  |
Stocks |  | 126,993 |  | 127,382
Cash at bank and in hand |  | 841 |  | 614
|  | 127,834 |  | 127,996
Creditors: amount falling due within one year |  | (107,455) |  | (112,536)
Net current assets |  | 20,379 |  | 15,460
Total assets less current liabilities |  | 43,551 |  | 38,925
Creditors: amount falling due after more than one year |  | (25,000) |  | (25,000)
Net assets |  | 18,551 |  | 13,925
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | 18,550 |  | 13,924
Shareholders' funds |  | 18,551 |  | 13,925
For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 29 April 2026 and were signed by:
------------------------------- Gohdar Sadik Latif Director
1

CARLTON BEERS LTD Notes to the Abridged Financial Statements For the year ended 30 November 2025
General Information CARLTON BEERS LTD is a private company, limited by shares, registered in , registration number 13055260, registration address 570 Carlton Road, Nottingham, NG3 7AB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost, subject to annual review for impairment. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 18% Reducing Balance
Fixtures and Fittings | 6% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 3 (2024 : 3).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 December 2024 | 20,000 |  | 20,000
Additions | - |  | -
Disposals | - |  | -
At 30 November 2025 | 20,000 |  | 20,000
Net book values
At 30 November 2025 | 20,000 |  | 20,000
At 30 November 2024 | 20,000 |  | 20,000
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 December 2024 | 1,500 |  | 3,500 |  | 5,000
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 30 November 2025 | 1,500 |  | 3,500 |  | 5,000
Depreciation
At 01 December 2024 | 797 |  | 738 |  | 1,535
Charge for year | 127 |  | 166 |  | 293
On disposals | - |  | - |  | -
At 30 November 2025 | 924 |  | 904 |  | 1,828
Net book values
Closing balance as at 30 November 2025 | 576 |  | 2,596 |  | 3,172
Opening balance as at 01 December 2024 | 703 |  | 2,762 |  | 3,465
2