IRIS Accounts Production v26.1.0.640 10963018 director 1.10.24 30.9.25 30.9.25 false true false false false true false Ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10963018 2024-09-30 10963018 2025-09-30 10963018 2024-10-01 2025-09-30 10963018 2023-09-30 10963018 2023-10-01 2024-09-30 10963018 2024-09-30 10963018 ns15:EnglandWales 2024-10-01 2025-09-30 10963018 ns14:PoundSterling 2024-10-01 2025-09-30 10963018 ns10:Director1 2024-10-01 2025-09-30 10963018 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10963018 ns10:SmallEntities 2024-10-01 2025-09-30 10963018 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10963018 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 10963018 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10963018 ns10:FullAccounts 2024-10-01 2025-09-30 10963018 1 2024-10-01 2025-09-30 10963018 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 10963018 ns10:CompanySecretary1 2024-10-01 2025-09-30 10963018 ns10:RegisteredOffice 2024-10-01 2025-09-30 10963018 ns5:CurrentFinancialInstruments 2025-09-30 10963018 ns5:CurrentFinancialInstruments 2024-09-30 10963018 ns5:ShareCapital 2025-09-30 10963018 ns5:ShareCapital 2024-09-30 10963018 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 10963018 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 10963018 ns5:NetGoodwill 2024-10-01 2025-09-30 10963018 ns5:NetGoodwill 2024-09-30 10963018 ns5:NetGoodwill 2025-09-30 10963018 ns5:NetGoodwill 2024-09-30 10963018 ns5:PlantMachinery 2024-09-30 10963018 ns5:MotorVehicles 2024-09-30 10963018 ns5:ComputerEquipment 2024-09-30 10963018 ns5:PlantMachinery 2024-10-01 2025-09-30 10963018 ns5:MotorVehicles 2024-10-01 2025-09-30 10963018 ns5:ComputerEquipment 2024-10-01 2025-09-30 10963018 ns5:PlantMachinery 2025-09-30 10963018 ns5:MotorVehicles 2025-09-30 10963018 ns5:ComputerEquipment 2025-09-30 10963018 ns5:PlantMachinery 2024-09-30 10963018 ns5:MotorVehicles 2024-09-30 10963018 ns5:ComputerEquipment 2024-09-30 10963018 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 10963018 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 10963018 ns5:WithinOneYear 2025-09-30 10963018 ns5:WithinOneYear 2024-09-30 10963018 ns5:DeferredTaxation 2024-09-30 10963018 ns5:DeferredTaxation 2025-09-30 10963018 ns10:OrdinaryShareClass1 2025-09-30

REGISTERED NUMBER: 10963018 (England and Wales)

Unaudited Financial Statements

For The Year Ended 30th September 2025

for

R M Carson Limited

| R M Carson Limited (Registered number: 10963018) |

Contents of the Financial Statements

For The Year Ended 30th September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| R M Carson Limited |

Company Information

For The Year Ended 30th September 2025

| DIRECTOR: | R M Carson

| SECRETARY: | S A Carson

| REGISTERED OFFICE: | 11 Showfield Drive

| Easingwold

| York

| North Yorkshire

| YO61 3GD

| REGISTERED NUMBER: | 10963018 (England and Wales)

| ACCOUNTANTS: | F E Metcalfe & Co Limited

| Chartered Accountants

| 4 Old Market Place

| Ripon

| North Yorkshire

| HG4 1EQ

| R M Carson Limited (Registered number: 10963018) |

Balance Sheet

30th September 2025

30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | 91,720 |  | 75,987 |  |

91,720 |  | 75,987 |  |

CURRENT ASSETS

Stocks | 76,393 |  | 212,703 |  |

Debtors | 7 | 134,691 |  | 122,373 |  |

Cash at bank | 1,452,100 |  | 1,181,781 |  |

1,663,184 |  | 1,516,857 |  |

CREDITORS

Amounts falling due within one year | 8 | 665,882 |  | 656,081 |  |

NET CURRENT ASSETS | 997,302 |  | 860,776 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,089,022 |  | 936,763 |  |

PROVISIONS FOR LIABILITIES | 9 | 22,900 |  | 19,000 |  |

NET ASSETS | 1,066,122 |  | 917,763 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 1,066,022 |  | 917,663 |  |

SHAREHOLDERS' FUNDS | 1,066,122 |  | 917,763 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| R M Carson Limited (Registered number: 10963018) |

Balance Sheet - continued

30th September 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10th April 2026 and were signed by:

R M Carson - Director

| R M Carson Limited (Registered number: 10963018) |

Notes to the Financial Statements

For The Year Ended 30th September 2025

1. | STATUTORY INFORMATION

| R M Carson Limited 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. | STATEMENT OF COMPLIANCE

| These financial statements were prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland ("FRS 102"). The financial statements have been prepared under the historical cost convention.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements are presented in sterling which is the functional currency of the company and are rounded to the nearest £.

| Turnover

| The turnover represents net invoiced sales of construction services, excluding value added tax.

| Turnover is measured at the fair value of the consideration received for services provided, net of any VAT and any discounts. Turnover is recognised when the amount of turnover can be measured reliably, it is probable the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually the date valuation applications of work completed are submitted.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of 4 years.

| Intangible assets are initially measured at cost. after initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost of each asset on a systematic basis over its expected useful life as follows:

| Plant and machinery 15% reducing balance

| Motor vehicles 25% reducing balance

| Computer equipment 25% straight line

| Stocks

| Stocks are valued at the lower of costs and net realisable value after taking into account obsolete items and are allocated on a first in first out method.

| Contract work in progress is valued at the cost plus attributable profit or net realisable value. Attributable profit is that part of the total profit on the contract which fairly reflects the work performed at the balance sheet date and which can be assessed with reasonable certainty.

| R M Carson Limited (Registered number: 10963018) |

Notes to the Financial Statements - continued

For The Year Ended 30th September 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

| 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.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the profit and loss account, unless the asset is carried at a revalued amount and the impairment loss is a decrease to a previous revaluation.

| Provisions

| Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

| Interest receivable

| Interest income is recognised using the effective interest method.

| Loans and borrowings

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

| A basic financial liability that is a loan from a person who is a director and a shareholder is recorded at the initial transaction price and is not measured at fair value.

| Employee benefits

| When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

| The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

| R M Carson Limited (Registered number: 10963018) |

Notes to the Financial Statements - continued

For The Year Ended 30th September 2025

5. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1st October 2024

| and 30th September 2025 | 11,000 |  |

| AMORTISATION

| At 1st October 2024

| and 30th September 2025 | 11,000 |  |

| NET BOOK VALUE

| At 30th September 2025 | - |  |

| At 30th September 2024 | - |  |

6. | TANGIBLE FIXED ASSETS

Computer & |

Plant and | Commercial | office |

machinery | vehicles | equipment | Totals |

| £ | £ | £ | £

| COST

| At 1st October 2024 | 117,338 |  | 41,765 |  | 2,287 |  | 161,390 |  |

| Additions | 5,320 |  | 27,699 |  | 1,948 |  | 34,967 |  |

| Disposals | (63 | ) | - |  | (1,281 | ) | (1,344 | ) |

| At 30th September 2025 | 122,595 |  | 69,464 |  | 2,954 |  | 195,013 |  |

| DEPRECIATION

| At 1st October 2024 | 68,499 |  | 15,202 |  | 1,702 |  | 85,403 |  |

| Charge for year | 8,125 |  | 10,104 |  | 564 |  | 18,793 |  |

| Eliminated on disposal | (54 | ) | - |  | (849 | ) | (903 | ) |

| At 30th September 2025 | 76,570 |  | 25,306 |  | 1,417 |  | 103,293 |  |

| NET BOOK VALUE

| At 30th September 2025 | 46,025 |  | 44,158 |  | 1,537 |  | 91,720 |  |

| At 30th September 2024 | 48,839 |  | 26,563 |  | 585 |  | 75,987 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

30.9.25 | 30.9.24 |

| £ | £

| Trade debtors | 96,313 |  | 60,792 |  |

| Other debtors | 35,672 |  | 59,305 |  |

| Prepayments | 2,706 |  | 2,276 |  |

134,691 |  | 122,373 |  |

| R M Carson Limited (Registered number: 10963018) |

Notes to the Financial Statements - continued

For The Year Ended 30th September 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

30.9.25 | 30.9.24 |

| £ | £

| Trade creditors | 40,217 |  | 45,709 |  |

| Corporation Tax | 61,305 |  | 71,360 |  |

| Social security and other taxes | 16,904 |  | 9,017 |  |

| Other creditors | 843 |  | 355 |  |

| Directors' current accounts | 541,213 |  | 524,640 |  |

| Accrued expenses | 5,400 |  | 5,000 |  |

665,882 |  | 656,081 |  |

9. | PROVISIONS FOR LIABILITIES

30.9.25 | 30.9.24 |

| £ | £

| Deferred tax | 22,900 |  | 19,000 |  |

Deferred tax |

| £

| Balance at 1st October 2024 | 19,000 |  |

| Increase in accelerated |

| capital allowances | 3,900 |  |

| Balance at 30th September 2025 | 22,900 |  |

| The provision for the deferred tax liability has arisen due to the net book value of fixed assets being significantly higher than the tax written down value of assets for capital allowance purposes.

| The difference in these values is expected to reduce in future periods and as a result the provision for deferred tax is due to a temporary timing difference and the provision will reduce in future periods.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 | 30.9.24 |

value: |  | £ | £

| 100 | Ordinary shares | £1 | 100 |  | 100 |  |

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is R M Carson.