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Registered number: 15124053 CARLTON LASER SERVICES GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
CARLTON LASER SERVICES GROUP LIMITED CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 6
CARLTON LASER SERVICES GROUP LIMITED REGISTERED NUMBER: 15124053 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 3,850,000 |  | 3,850,000
|  |  | 3,850,000 |  | 3,850,000
Current assets |  |  |  |  |
Cash at bank and in hand |  | 11,741 |  | 11,626 |
|  | 11,741 |  | 11,626 |
Creditors: amounts falling due within one year | 5 | (151,647) |  | (114,236) |
Net current liabilities |  |  | (139,906) |  | (102,610)
Total assets less current liabilities |  |  | 3,710,094 |  | 3,747,390
Creditors: amounts falling due after more than one year | 6 |  | (820,000) |  | (820,000)
Net assets |  |  | 2,890,094 |  | 2,927,390
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Share premium account |  |  | 1,155,000 |  | 1,155,000
Profit and loss account |  |  | 1,734,994 |  | 1,772,290
|  |  | 2,890,094 |  | 2,927,390
Page 1
CARLTON LASER SERVICES GROUP LIMITED REGISTERED NUMBER: 15124053 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 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 statement of comprehensive income 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 by:
................................................ S Jassi
Director
Date: 12 November 1946
The notes on pages 3 to 6 form part of these financial statements. Page 2
CARLTON LASER SERVICES GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Carlton Laser Services Group Limited is a private Company, limited by shares, registered in England and Wales, registration number 15124053. The registered office is First Floor, One Colton Square, Leicester, LE1 1QH. Principal activity The principal activity of the Company during the period was that of a holding company. Accounting period This is a 12 month accounting period, compared to the prior accounting period which was extended to 13 months to bring it into line with the other group companies. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 Company's functional and presentational currency is British Pound Sterling (£). The principal accounting policies adopted in the preparation of the Financial Statements are set out below and have remained unchanged from the previous year and also have been consistently applied within the same accounts.
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Interest income
Interest income is recognised in the Statement of Comprehensive Income using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to the Statement of Comprehensive Income 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.
| 2.5 | Borrowing costs
All borrowing costs are recognised in the Statement of Comprehensive Income in the year in which they are incurred. Page 3
CARLTON LASER SERVICES GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at transaction price, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | 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 2 (2024 - 2).
Page 4
CARLTON LASER SERVICES GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 October 2024 | 3,850,000
| Additions | 1,564,543
| At 30 September 2025 | 5,414,543
| Impairment |
| Charge for the period | 1,564,543
| At 30 September 2025 | 1,564,543
| Net book value |
| At 30 September 2025 | 3,850,000
| At 30 September 2024 | 3,850,000
| On 7 July 2025, there was group restructure, and the subsidiary Carlton Laser Services Holdings Limited was fully impaired. The remaining balance is the investment in Carlton Laser Services Limited.
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to Group undertakings | 151,647 | 114,236
|  | 151,647 | 114,236
Page 5
CARLTON LASER SERVICES GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 820,000 | 820,000
|  | 820,000 | 820,000
| The amounts include in other loans are are secured against the assets of the Company by a fixed and floating charge.
7. | Related party transactions
| The wholly owned subsidiary of the Group is exempt from the requirements of Financial Reporting Standard 102, section 1AC.35 to disclose transactions. No other transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 102, section 1AC.35. All transactions are considered to be at arms length.
8. | Controlling party
The ultimate controlling party is Mr S Jassi.
Page 6