L E Carter Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the director on the preparation of the unaudited statutory accounts of L E Carter Limited for the year ended 31 August 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of L E Carter Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of L E Carter Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of L E Carter Limited and state those matters that we have agreed to state to the director of L E Carter Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than L E Carter Limited and its director as a body for our work or for this report.

It is your duty to ensure that L E Carter Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of L E Carter Limited . You consider that L E Carter Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of L E Carter Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Riddingtons Ltd

26/05/2026

Riddingtons Ltd

The Old Barn

Wood Street

Swanley Village

Kent

BR8 7PA

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L E Carter Limited

Balance Sheet

As At 31 August 2025

Balance Sheet

Registered number: 11380160

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		377		444

			377		444
CURRENT ASSETS
Cash at bank and in hand		175,886		54,887

		175,886		54,887
Creditors: Amounts Falling Due Within One Year	5	(50,877 )		(22,027 )

NET CURRENT ASSETS (LIABILITIES)			125,009		32,860

TOTAL ASSETS LESS CURRENT LIABILITIES			125,386		33,304

PROVISIONS FOR LIABILITIES
Deferred Taxation			(116 )		(116 )

NET ASSETS			125,270		33,188

CAPITAL AND RESERVES
Called up share capital	6		20		20
Profit and Loss Account			125,250		33,168

SHAREHOLDERS' FUNDS			125,270		33,188

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L E Carter Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miss Lucy Carter

Director

26/05/2026

The notes on pages 4 to 5 form part of these financial statements.

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L E Carter Limited

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

L E Carter Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11380160 . The registered office is The Old Barn, Off wood street, Swanley , Kent, BR8 7PA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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.

2.2. 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:

Computer Equipment

15%

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

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 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.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: 1)

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L E Carter Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 September 2024	1,000

As at 31 August 2025	1,000

Depreciation
As at 1 September 2024	556
Provided during the period	67

As at 31 August 2025	623

Net Book Value
As at 31 August 2025	377

As at 1 September 2024	444

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1	-
Corporation tax	5,849	-
Director's loan account	45,027	22,027

	50,877	22,027

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	20	20

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