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Company Registration No. 15190035 (England and Wales)
Carl.tv Ltd Unaudited accounts for the year ended 31 October 2025
Carl.tv Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Carl.tv Ltd Company Information for the year ended 31 October 2025
Director
Carl Michael Matthews
Company Number
15190035 (England and Wales)
Registered Office
104 Fotheringham Road Enfield Middlesex EN1 1QE England
Accountants
365 Accounts Ltd 44 Brookwood Road Southampton Hampshire SO16 9AJ
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Carl.tv Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
15,966 
16,663 
Current assets
Debtors
5
13,140 
9,769 
Cash at bank and in hand
40,835 
31,186 
53,975 
40,955 
Creditors: amounts falling due within one year
6
(42,655)
(19,841)
Net current assets
11,320 
21,114 
Net assets
27,286 
37,777 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
27,285 
37,776 
Shareholders' funds
27,286 
37,777 
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 May 2026 and were signed on its behalf by
Carl Michael Matthews Director Company Registration No. 15190035
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Carl.tv Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Carl.tv Ltd is a private company, limited by shares, registered in England and Wales, registration number 15190035. The registered office is 104 Fotheringham Road, Enfield, Middlesex, EN1 1QE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance Method
Computer equipment
33.33% Reducing Balance Method
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2024
16,192 
6,623 
22,815 
Additions
3,373 
999 
4,372 
At 31 October 2025
19,565 
7,622 
27,187 
Depreciation
At 1 November 2024
3,944 
2,208 
6,152 
Charge for the year
3,431 
1,638 
5,069 
At 31 October 2025
7,375 
3,846 
11,221 
Net book value
At 31 October 2025
12,190 
3,776 
15,966 
At 31 October 2024
12,248 
4,415 
16,663 
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Carl.tv Ltd Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
13,140 
9,769 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
5,164 
4,434 
Taxes and social security
6,723 
9,123 
Other creditors
110 
472 
Loans from directors
30,658 
4,857 
Accruals
- 
955 
42,655 
19,841 
7
Loans to directors
During the year the company maintained a loan account with its director Mr. Carl Michael Matthews. As at the year end date the company owed its director Mr. Carl Michael Matthews £30,658 (2024 - £4,857).
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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