2025-02-01 2026-01-31 2026-01-31 false 12396641 CARLIN LTD 2026-05-15 false iso4217:GBP xbrli:pure 12396641 2025-01-31 12396641 2026-01-31 12396641 2025-02-01 2026-01-31 12396641 2024-01-31 12396641 2025-01-31 12396641 2024-02-01 2025-01-31 12396641 bus:SmallEntities 2025-02-01 2026-01-31 12396641 bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 12396641 bus:FullAccounts 2025-02-01 2026-01-31 12396641 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 12396641 core:WithinOneYear 2026-01-31 12396641 core:AfterOneYear 2026-01-31 12396641 core:WithinOneYear 2025-01-31 12396641 core:AfterOneYear 2025-01-31 12396641 core:ShareCapital 2026-01-31 12396641 core:SharePremium 2026-01-31 12396641 core:RevaluationReserve 2026-01-31 12396641 core:OtherReservesSubtotal 2026-01-31 12396641 core:RetainedEarningsAccumulatedLosses 2026-01-31 12396641 core:ShareCapital 2025-01-31 12396641 core:SharePremium 2025-01-31 12396641 core:RevaluationReserve 2025-01-31 12396641 core:OtherReservesSubtotal 2025-01-31 12396641 core:RetainedEarningsAccumulatedLosses 2025-01-31 12396641 core:LandBuildings 2026-01-31 12396641 core:PlantMachinery 2026-01-31 12396641 core:Vehicles 2026-01-31 12396641 core:FurnitureFittings 2026-01-31 12396641 core:OfficeEquipment 2026-01-31 12396641 core:NetGoodwill 2026-01-31 12396641 core:IntangibleAssetsOtherThanGoodwill 2026-01-31 12396641 core:ListedExchangeTraded 2026-01-31 12396641 core:UnlistedNon-exchangeTraded 2026-01-31 12396641 core:LandBuildings 2025-01-31 12396641 core:PlantMachinery 2025-01-31 12396641 core:Vehicles 2025-01-31 12396641 core:FurnitureFittings 2025-01-31 12396641 core:OfficeEquipment 2025-01-31 12396641 core:NetGoodwill 2025-01-31 12396641 core:IntangibleAssetsOtherThanGoodwill 2025-01-31 12396641 core:ListedExchangeTraded 2025-01-31 12396641 core:UnlistedNon-exchangeTraded 2025-01-31 12396641 core:LandBuildings 2025-02-01 2026-01-31 12396641 core:PlantMachinery 2025-02-01 2026-01-31 12396641 core:Vehicles 2025-02-01 2026-01-31 12396641 core:FurnitureFittings 2025-02-01 2026-01-31 12396641 core:OfficeEquipment 2025-02-01 2026-01-31 12396641 core:NetGoodwill 2025-02-01 2026-01-31 12396641 core:IntangibleAssetsOtherThanGoodwill 2025-02-01 2026-01-31 12396641 core:ListedExchangeTraded 2025-02-01 2026-01-31 12396641 core:UnlistedNon-exchangeTraded 2025-02-01 2026-01-31 12396641 core:MoreThanFiveYears 2025-02-01 2026-01-31 12396641 core:Non-currentFinancialInstruments 2026-01-31 12396641 core:Non-currentFinancialInstruments 2025-01-31 12396641 dpl:CostSales 2025-02-01 2026-01-31 12396641 dpl:DistributionCosts 2025-02-01 2026-01-31 12396641 core:LandBuildings 2025-02-01 2026-01-31 12396641 core:PlantMachinery 2025-02-01 2026-01-31 12396641 core:Vehicles 2025-02-01 2026-01-31 12396641 core:FurnitureFittings 2025-02-01 2026-01-31 12396641 core:OfficeEquipment 2025-02-01 2026-01-31 12396641 dpl:AdministrativeExpenses 2025-02-01 2026-01-31 12396641 core:NetGoodwill 2025-02-01 2026-01-31 12396641 core:IntangibleAssetsOtherThanGoodwill 2025-02-01 2026-01-31 12396641 dpl:GroupUndertakings 2025-02-01 2026-01-31 12396641 dpl:ParticipatingInterests 2025-02-01 2026-01-31 12396641 dpl:GroupUndertakings core:ListedExchangeTraded 2025-02-01 2026-01-31 12396641 core:ListedExchangeTraded 2025-02-01 2026-01-31 12396641 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-02-01 2026-01-31 12396641 core:UnlistedNon-exchangeTraded 2025-02-01 2026-01-31 12396641 dpl:CostSales 2024-02-01 2025-01-31 12396641 dpl:DistributionCosts 2024-02-01 2025-01-31 12396641 core:LandBuildings 2024-02-01 2025-01-31 12396641 core:PlantMachinery 2024-02-01 2025-01-31 12396641 core:Vehicles 2024-02-01 2025-01-31 12396641 core:FurnitureFittings 2024-02-01 2025-01-31 12396641 core:OfficeEquipment 2024-02-01 2025-01-31 12396641 dpl:AdministrativeExpenses 2024-02-01 2025-01-31 12396641 core:NetGoodwill 2024-02-01 2025-01-31 12396641 core:IntangibleAssetsOtherThanGoodwill 2024-02-01 2025-01-31 12396641 dpl:GroupUndertakings 2024-02-01 2025-01-31 12396641 dpl:ParticipatingInterests 2024-02-01 2025-01-31 12396641 dpl:GroupUndertakings core:ListedExchangeTraded 2024-02-01 2025-01-31 12396641 core:ListedExchangeTraded 2024-02-01 2025-01-31 12396641 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-02-01 2025-01-31 12396641 core:UnlistedNon-exchangeTraded 2024-02-01 2025-01-31 12396641 core:NetGoodwill 2026-01-31 12396641 core:IntangibleAssetsOtherThanGoodwill 2026-01-31 12396641 core:LandBuildings 2026-01-31 12396641 core:PlantMachinery 2026-01-31 12396641 core:Vehicles 2026-01-31 12396641 core:FurnitureFittings 2026-01-31 12396641 core:OfficeEquipment 2026-01-31 12396641 core:AfterOneYear 2026-01-31 12396641 core:WithinOneYear 2026-01-31 12396641 core:ListedExchangeTraded 2026-01-31 12396641 core:UnlistedNon-exchangeTraded 2026-01-31 12396641 core:ShareCapital 2026-01-31 12396641 core:SharePremium 2026-01-31 12396641 core:RevaluationReserve 2026-01-31 12396641 core:OtherReservesSubtotal 2026-01-31 12396641 core:RetainedEarningsAccumulatedLosses 2026-01-31 12396641 core:NetGoodwill 2025-01-31 12396641 core:IntangibleAssetsOtherThanGoodwill 2025-01-31 12396641 core:LandBuildings 2025-01-31 12396641 core:PlantMachinery 2025-01-31 12396641 core:Vehicles 2025-01-31 12396641 core:FurnitureFittings 2025-01-31 12396641 core:OfficeEquipment 2025-01-31 12396641 core:AfterOneYear 2025-01-31 12396641 core:WithinOneYear 2025-01-31 12396641 core:ListedExchangeTraded 2025-01-31 12396641 core:UnlistedNon-exchangeTraded 2025-01-31 12396641 core:ShareCapital 2025-01-31 12396641 core:SharePremium 2025-01-31 12396641 core:RevaluationReserve 2025-01-31 12396641 core:OtherReservesSubtotal 2025-01-31 12396641 core:RetainedEarningsAccumulatedLosses 2025-01-31 12396641 core:NetGoodwill 2024-01-31 12396641 core:IntangibleAssetsOtherThanGoodwill 2024-01-31 12396641 core:LandBuildings 2024-01-31 12396641 core:PlantMachinery 2024-01-31 12396641 core:Vehicles 2024-01-31 12396641 core:FurnitureFittings 2024-01-31 12396641 core:OfficeEquipment 2024-01-31 12396641 core:AfterOneYear 2024-01-31 12396641 core:WithinOneYear 2024-01-31 12396641 core:ListedExchangeTraded 2024-01-31 12396641 core:UnlistedNon-exchangeTraded 2024-01-31 12396641 core:ShareCapital 2024-01-31 12396641 core:SharePremium 2024-01-31 12396641 core:RevaluationReserve 2024-01-31 12396641 core:OtherReservesSubtotal 2024-01-31 12396641 core:RetainedEarningsAccumulatedLosses 2024-01-31 12396641 core:AfterOneYear 2025-02-01 2026-01-31 12396641 core:WithinOneYear 2025-02-01 2026-01-31 12396641 core:Non-currentFinancialInstruments core:CostValuation 2025-02-01 2026-01-31 12396641 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-02-01 2026-01-31 12396641 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-02-01 2026-01-31 12396641 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-02-01 2026-01-31 12396641 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-02-01 2026-01-31 12396641 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-02-01 2026-01-31 12396641 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-02-01 2026-01-31 12396641 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-02-01 2026-01-31 12396641 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-02-01 2026-01-31 12396641 core:Non-currentFinancialInstruments core:CostValuation 2026-01-31 12396641 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2026-01-31 12396641 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2026-01-31 12396641 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2026-01-31 12396641 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2026-01-31 12396641 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2026-01-31 12396641 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2026-01-31 12396641 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2026-01-31 12396641 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2026-01-31 12396641 core:Non-currentFinancialInstruments core:CostValuation 2025-01-31 12396641 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-01-31 12396641 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-01-31 12396641 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-01-31 12396641 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-01-31 12396641 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-01-31 12396641 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-01-31 12396641 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-01-31 12396641 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-01-31 12396641 bus:Director1 2025-02-01 2026-01-31 12396641 bus:Director2 2025-02-01 2026-01-31 12396641 core:FurnitureFittingsToolsEquipment 2025-01-31 12396641 core:FurnitureFittingsToolsEquipment 2025-02-01 2026-01-31 12396641 core:FurnitureFittingsToolsEquipment 2026-01-31

CARLIN LTD

Registered Number
12396641
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2026

CARLIN LTD
Company Information
for the year from 1 February 2025 to 31 January 2026

Directors | CARLIN, Glen John
| CARLIN, Natasha Elizabeth

Registered Address | Directors General House
| 15 Rockstone Place
| Southampton
| SO15 2EP

Registered Number | 12396641 (England and Wales)

CARLIN LTD
Balance Sheet as at
31 January 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 17,276 |  |  |  | 20,285
|  |  |  | 17,276 |  |  |  | 20,285
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | - |  |  |  | 5,182 |  |
Debtors | 5 | 20,066 |  |  |  | 23,559 |  |
Cash at bank and on hand |  | 20,070 |  |  |  | 13,324 |  |
|  | 40,136 |  |  |  | 42,065 |  |
Creditors amounts falling due within one year | 6 | (40,054) |  |  |  | (41,512) |  |
Net current assets (liabilities) |  |  |  | 82 |  |  |  | 553
Total assets less current liabilities |  |  |  | 17,358 |  |  |  | 20,838
Creditors amounts falling due after one year | 7 |  |  | (12,345) |  |  |  | (20,322)
Provisions for liabilities | 9 |  |  | (4,320) |  |  |  | -
Net assets |  |  |  | 693 |  |  |  | 516
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 691 |  |  |  | 514
Shareholders' funds |  |  |  | 693 |  |  |  | 516

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 May 2026, and are signed on its behalf by:
CARLIN, Glen John Director Registered Company No. 12396641

CARLIN LTD
Notes to the Financial Statements
for the year ended 31 January 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

| Current taxation
--- | ---
| The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

| Deferred tax
--- | ---
| Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 5
| Fixtures and fittings | - |  | 4
| Vehicles | 25 |  | -
| Office Equipment | - |  | 4

| Finance leases and hire purchase contracts
--- | ---
| Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

| Stocks and work in progress
--- | ---
| Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 3 |  | 4

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 February 25 | - |  | 37,414 |  | 3,190 |  | 352 |  | 40,956
| Additions | 4,623 |  | - |  | - |  | - |  | 4,623
| Disposals | - |  | (3,295) |  | - |  | - |  | (3,295)
| At 31 January 26 | 4,623 |  | 34,119 |  | 3,190 |  | 352 |  | 42,284
| Depreciation and impairment
| At 01 February 25 | - |  | 18,166 |  | 2,328 |  | 177 |  | 20,671
| Charge for year | 759 |  | 4,773 |  | 583 |  | 88 |  | 6,203
| On disposals | - |  | (1,866) |  | - |  | - |  | (1,866)
| At 31 January 26 | 759 |  | 21,073 |  | 2,911 |  | 265 |  | 25,008
| Net book value
| At 31 January 26 | 3,864 |  | 13,046 |  | 279 |  | 87 |  | 17,276
| At 31 January 25 | - |  | 19,248 |  | 862 |  | 175 |  | 20,285

| Motor vehicles includes assets held under hire purchase with a cost of £34,119 (2025: £34,119) and a net book value of £13,046 (2025: £17,395).

4. | Stocks
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | - |  | 5,182
| Total | - |  | 5,182

5. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 18,716 |  | 19,661
| Other debtors | 1,350 |  | -
| Prepayments and accrued income | - |  | 3,898
| Total | 20,066 |  | 23,559

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 2,281 |  | 2,593
| Taxation and social security | 22,646 |  | 25,278
| Finance lease and HP contracts | 9,094 |  | 9,955
| Other creditors | 4,934 |  | 2,286
| Accrued liabilities and deferred income | 1,099 |  | 1,400
| Total | 40,054 |  | 41,512

7. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 12,345 |  | 20,322
| Total | 12,345 |  | 20,322

8. | Obligations under finance leases
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 21,439 |  | 30,277

9. | Provisions for liabilities
--- | ---
| At the year end, the provision for liabilities related to deferred tax:

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 4,320 |  | -
| Total | 4,320 |  | -

10. | Share capital
--- | ---
| At the year end, there was allotted, called up and fully paid share capital of £2 (2025: £2).