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Registered Number:09898014 CARIER RESIDENTIAL LIMITED UNAUDITED FINANCIAL STATEMENTS PAGES FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
CARIER RESIDENTIAL LIMITED REGISTERED NUMBER:09898014
BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,313,522 |  | 1,317,365
|  |  | 1,313,522 |  | 1,317,365
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 959 |  | 145,180 |
Cash at bank and in hand |  | 86,395 |  | 51,585 |
|  | 87,354 |  | 196,765 |
Creditors: amounts falling due within one year | 6 | (19,368) |  | (15,719) |
Net current assets |  |  | 67,986 |  | 181,046
Total assets less current liabilities |  |  | 1,381,508 |  | 1,498,411
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 | (112,807) |  | (113,767) |
|  |  | (112,807) |  | (113,767)
Net assets |  |  | 1,268,701 |  | 1,384,644
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 955,100 |  | 955,100
Profit and loss account |  |  | 313,601 |  | 429,544
|  |  | 1,268,701 |  | 1,384,644
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CARIER RESIDENTIAL LIMITED REGISTERED NUMBER:09898014
BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 May 2026.
Mr P E Benfield
Director
The notes on pages 4 to 8 form part of these financial statements. - 2 -
CARIER RESIDENTIAL LIMITED
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2024 | 955,100 | 401,291 | 1,356,391
Comprehensive income for the year |  |  |
Profit for the year | - | 28,253 | 28,253
At 1 January 2025 | 955,100 | 429,544 | 1,384,644
Comprehensive income for the year |  |  |
Profit for the year | - | 34,081 | 34,081
Contributions by and distributions to owners |  |  |
Dividends | - | (150,024) | (150,024)
At 31 December 2025 | 955,100 | 313,601 | 1,268,701
| The notes on pages 4 to 8 form part of these financial statements.
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CARIER RESIDENTIAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Carier Residential Limited (the "Company") is a company limited by shares incorporated in the United Kingdom and registered in England and Wales. The Company's registration number is 09898014. The address of the registered office is 820 The Crescent, Colchester Business Park, Colchester, Essex, CO4 9YQ. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are prepared in pounds sterling and rounded to the nearest £1. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is in respect of rental income and is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. - 4 -
CARIER RESIDENTIAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. - 5 -
CARIER RESIDENTIAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Investment property
Investment property is carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in profit or loss.
| 2.6 | 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.
3. | Employees
The average monthly number of employees, including directors,during the year was 3 (2024 - 3).
4. | Tangible fixed assets
|  | Investment property | Plant and machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 1,310,000 | 15,370 | 1,325,370
| At 31 December 2025 | 1,310,000 | 15,370 | 1,325,370
| Depreciation |  |  |
| At 1 January 2025 | - | 8,005 | 8,005
| Charge for the year on owned assets | - | 3,843 | 3,843
| At 31 December 2025 | - | 11,848 | 11,848
| Net book value |  |  |
| At 31 December 2025 | 1,310,000 | 3,522 | 1,313,522
| At 31 December 2024 | 1,310,000 | 7,365 | 1,317,365
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CARIER RESIDENTIAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | - | 145,000
| Other debtors | 768 | -
| Prepayments and accrued income | 191 | 180
|  | 959 | 145,180
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 838 | 720
| Corporation tax | 10,906 | 8,803
| Accruals and deferred income | 7,624 | 6,196
|  | 19,368 | 15,719
7. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (113,767)
| Movement in the year | 960
| At end of year | (112,807)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Investment properties fair value movement | (113,767) | (114,728)
| Other fixed asset timing differences | 960 | 961
|  | (112,807) | (113,767)
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CARIER RESIDENTIAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £100.00 | 100 | 100
|  | 1 (2024 - 1) Ordinary share of £955,000.00 | 955,000 | 955,000
|  |  | 955,100 | 955,100
9. | Related party transactions
| The Company has taken advantage of the exemption produced in FRS 102 Section 1A, from disclosing transactions with members of the same group that are fully owned.
10. | Controlling party
The ultimate parent company is Carier EGB Limited.
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