REGISTERED NUMBER: 04480190 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Carcharodon Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L A Dummett

M P Gibson

M T Manley

REGISTERED OFFICE:

Spinksburn Reach

Fewston

Harrogate

HG3 1SY

REGISTERED NUMBER:

04480190 (England and Wales)

ACCOUNTANTS:

Campbell Mackay Limited

Chartered Certified Accountants

Bridge House

100 Wellington Road

Turton

Bolton

BL7 0EA

FIXED ASSETS

Tangible assets

4

10,490

27,250

CURRENT ASSETS

Debtors

5

231,285

254,789

Cash at bank

61,983

52,787

293,268

307,576

CREDITORS

Amounts falling due within one year

6

262,960

303,424

NET CURRENT ASSETS

30,308

4,152

TOTAL ASSETS LESS CURRENT LIABILITIES

40,798

31,402

PROVISIONS FOR LIABILITIES

2,623

6,813

NET ASSETS

38,175

24,589

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

38,075

24,489

SHAREHOLDERS' FUNDS

38,175

24,589

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 24 April 2026 and were signed on its behalf by:

L A Dummett - Director

1.	STATUTORY INFORMATION

Carcharodon 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.	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 comprises revenue recognised by the company in respect of services supplied during the year, exclusive of Value Added Tax.

Turnover is released over the period in which the services have been supplied to ensure income is recognised in the profit and loss accounts in the period in which services are provided. Amounts invoiced in advance of services supplied are held on the balance sheet, net of associated costs, as deferred income.

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

-

33% on cost

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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Financial instruments

Financial assets and liabilities are recognised when the company becomes party to the contractual provisions of the financial instrument. The company holds basic financial instruments, which comprise cash at bank and in hand, trade and other debtors, borrowings and trade and other creditors. The company has chosen to apply the measurement and recognition provisions of section 11 Basic Financial Instruments.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses of bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutes, and other short-term 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.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

115,644

Additions

5,205

At 30 November 2025

120,849

DEPRECIATION

At 1 December 2024

88,394

Charge for year

21,965

At 30 November 2025

110,359

NET BOOK VALUE

At 30 November 2025

10,490

At 30 November 2024

27,250

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

65,877

73,910

Other debtors

165,408

180,879

231,285

254,789

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Taxation and social security

9,401

5,189

Other creditors

253,559

298,235

262,960

303,424

7.	RELATED PARTY DISCLOSURES

During the year the L Dummett, a director, charged rent of £2,400 (2024 - £nil) to the company.

Included within other debtors is £5,131 (2024 - £5,131) owed by businesses that L Dummett owns.

Included within other creditors is £99,458 (2024 - £72,897) owed to L Dummett, by the company.

8.	ULTIMATE CONTROLLING PARTY

The company was under the control of Mr L Dummett throughout the current and previous year. Mr Dummett is the managing director and majority shareholder.