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Registered Number: 08092664
England and Wales
CARTER MAY LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

Carter May Limited Contents Page For the year ended 31 August 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

Carter May Limited Company Information For the year ended 31 August 2025
Directors | Mr J S Wildman Mr C P Lee
Registered Number | 08092664
Registered Office | Suite 1 The Portway Centre Old Sarum Park, Old Sarum Salisbury Wiltshire SP4 6EB
Accountants | Numeric Accounting Limited Chartered Certified Accountants Suite 1, The Portway Centre, Old Sarum Park, Old Sarum Salisbury SP4 6EB
Secretary | Mr Jake Wildman
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Carter May Limited Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 89,814 |  | 104,578
Tangible fixed assets | 4 | 6,073 |  | 7,307
|  | 95,887 |  | 111,885
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 111,102 |  | 25,776
Investments | 6 | 156,000 |  | 306,000
Cash at bank and in hand |  | 1,227,256 |  | 858,696
|  | 1,494,358 |  | 1,190,472
Creditors: amount falling due within one year | 7 | (244,597) |  | (151,157)
Net current assets |  | 1,249,761 |  | 1,039,315
Total assets less current liabilities |  | 1,345,648 |  | 1,151,200
Provisions for liabilities | 8 | (1,518) |  | (1,827)
Net assets |  | 1,344,130 |  | 1,149,373
Capital and reserves |  |  |
Called up share capital | 9 | 140 |  | 140
Profit and loss account |  | 1,343,990 |  | 1,149,233
Shareholders' funds |  | 1,344,130 |  | 1,149,373
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 24 May 2026 and were signed on its behalf by:
------------------------------- Mr J S Wildman Director
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Carter May Limited Notes to the Financial Statements For the year ended 31 August 2025
General Information Carter May Limited is a private company, limited by shares, registered in England and Wales, registration number 08092664, registration address Suite 1 The Portway Centre, Old Sarum Park, Old Sarum, Salisbury, SP4 6EB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Commissions receivable from property sales are recognised in the profit and loss account at the date of exchange of contracts by the parties to the sale, when the right to the income becomes unconditional. Commissions receivable from property letting and management are recognised in the profit and loss account in the month to which they relate. These values are net of Value Added Tax. Cost of sales The cost of sales is the accumulated total of all costs used to create a service, which has been sold. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. 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 taxation 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. Intangible assets Intangible assets (including purchased goodwill) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 20% Straight Line
Defined contribution pension obligation A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment. Current asset investments Current asset investments are stated at the lower of cost and net realisable value. Financial instruments A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.
2. | Average number of employees Average number of employees during the year was 12 (2024 : 11).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 September 2024 | 147,640 |  | 147,640
Additions | - |  | -
Disposals | - |  | -
At 31 August 2025 | 147,640 |  | 147,640
Amortisation
At 01 September 2024 | 43,062 |  | 43,062
Charge for year | 14,764 |  | 14,764
On disposals | - |  | -
At 31 August 2025 | 57,826 |  | 57,826
Net book values
At 31 August 2025 | 89,814 |  | 89,814
At 31 August 2024 | 104,578 |  | 104,578
4. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 September 2024 | 20,875 |  | 20,875
Additions | 1,125 |  | 1,125
Disposals | - |  | -
At 31 August 2025 | 22,000 |  | 22,000
Depreciation
At 01 September 2024 | 13,568 |  | 13,568
Charge for year | 2,359 |  | 2,359
On disposals | - |  | -
At 31 August 2025 | 15,927 |  | 15,927
Net book values
Closing balance as at 31 August 2025 | 6,073 |  | 6,073
Opening balance as at 01 September 2024 | 7,307 |  | 7,307
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 46,031 |  | 39,373
Prepayments & Accrued Income | 4,675 |  | 3,654
Other Debtors | 42,282 |  | 0
Directors' Current Accounts - C Lee | 18,114 |  | (25,270)
Directors' Current Accounts - J Wildman | 0 |  | 8,019
| 111,102 |  | 25,776
6. | Investments
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Investments - Unlisted - Cost b/fwd | 156,000 |  | 306,000
| 156,000 |  | 306,000
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 20,335 |  | 7,581
Corporation Tax | 143,195 |  | 91,186
PAYE & Social Security | 14,761 |  | 4,692
Pension Control | 1,201 |  | 691
Accrued Expenses | 2,919 |  | 2,520
Other Creditors | 600 |  | 600
Wages & Salaries Control Account | (1,350) |  | 0
Directors' Current Accounts - J Wildman | 7,042 |  | 0
VAT | 55,894 |  | 43,887
| 244,597 |  | 151,157
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 1,518 |  | 1,827
| 1,518 |  | 1,827
9. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Ordinary A shares of £1.00 each | 100 |  | 100
10 Ordinary B shares of £1.00 each | 10 |  | 10
10 Ordinary C shares of £1.00 each | 10 |  | 10
10 Ordinary D shares of £1.00 each | 10 |  | 10
10 Ordinary E shares of £1.00 each | 10 |  | 10
| 140 |  | 140
10. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2025 £ |  | 2024 £ |  | 2025 £ |  | 2024 £
Mrs Rebecca Lee | 0 |  | 0 |  | 42,282 |  | 0
The loan is charged interest at HMRC's published Beneficial Loans rate and has no fixed date of repayment.
11. | Director’s loan
| Mr C P Lee
Particulars |  | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Opening Balance |  | (25,270) |  | 47,411
Advances to director |  | 127,181 |  | 70,132
Repayments by director |  | (83,797) |  | (142,813)
Closing Balance |  | 18,114 |  | (25,270)
The loan is charged interest at HMRC's published Beneficial Loans rate and has no fixed date of repayment.
| Mr J S Wildman
Particulars |  | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Opening Balance |  | 8,019 |  | 9,753
Advances to director |  | 5,896 |  | 14,928
Repayments by director |  | (20,957) |  | (16,662)
Closing Balance |  | (7,042) |  | 8,019
The loan is interest free with no fixed date of repayment.
12. | Dividend During the year the company paid dividends of £219,840 (2024 - £251,745) to the directors.
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