REGISTERED NUMBER: 06836023 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Carbon Legacy Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D C Hill

Miss D P Higgins

REGISTERED OFFICE:

Greenstone

Woodgate Farm, Rempstone Road

East Leake

Leicestershire

LE12 6PW

REGISTERED NUMBER:

06836023 (England and Wales)

ACCOUNTANTS:

Lesley Tooley Limited

98 High Lane West

West Hallam

Ilkeston

Derbyshire

DE7 6HQ

FIXED ASSETS

Tangible assets

4

191,001

124,285

CURRENT ASSETS

Stocks

706,343

849,438

Debtors

5

161,923

166,445

Cash at bank

88,506

84,332

956,772

1,100,215

CREDITORS

Amounts falling due within one year

6

875,398

774,475

NET CURRENT ASSETS

81,374

325,740

TOTAL ASSETS LESS CURRENT LIABILITIES

272,375

450,025

CREDITORS

Amounts falling due after more than one year

7

23,506

-

NET ASSETS

248,869

450,025

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

248,669

449,825

SHAREHOLDERS' FUNDS

248,869

450,025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by:

D C Hill - Director

1.	STATUTORY INFORMATION

Carbon Legacy Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

69,712

176,555

246,267

Additions

5,603

117,833

123,436

At 31 December 2025

75,315

294,388

369,703

DEPRECIATION

At 1 January 2025

11,621

110,361

121,982

Charge for year

7,536

49,184

56,720

At 31 December 2025

19,157

159,545

178,702

NET BOOK VALUE

At 31 December 2025

56,158

134,843

191,001

At 31 December 2024

58,091

66,194

124,285

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

69,729

103,162

Other debtors

92,194

63,283

161,923

166,445

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

15,660

-

Payments on account

629,959

567,714

Trade creditors

194,512

192,339

Taxation and social security

30,402

10,207

Other creditors

4,865

4,215

875,398

774,475

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

23,506

-