

	Company registration number:	12350521






CARLISLE GARDEN LIMITED

REPORT OF THE DIRECTORS' AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 December 2025



CARLISLE GARDEN LIMITED

BALANCE SHEET

AS AT 31 December 2025


		2025		2024
	Notes	£	£	£	£

FIXED ASSETS
Intangible assets	3		1		1
Tangible assets	4		874		0

			875		1

CURRENT ASSETS
Stocks		2,094		2,276
Debtors		92,815		90,187
Cash at bank and in hand		19,038		8,821

		113,947		101,284

CREDITORS
Amounts falling due within one year		(113,185)		(95,762)

NET CURRENT ASSETS			762		5,522

TOTAL ASSETS LESS
CURRENT LIABILITIES			1,637		5,523


PROVISIONS FOR LIABILITIES			(219)		(0)

NET ASSETS			1,418		5,523



CAPITAL AND RESERVES
Called-up equity share capital			100		100
Profit and loss account			1,318		5,423

SHAREHOLDERS FUNDS			1,418		5,523


For the year ending 31 December 2025 the company was entitled to exemption 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 the accounts.


All the members have consented to the preparation of abridged financial statements for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.


The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.


These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 19 May 2025 and signed on its behalf.



..........................................................................
F K Y Chen

19 May 2025
The annexed notes form part of these financial statements.

CARLISLE GARDEN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Turnover

Turnover comprises the value of goods and services supplied by the company, net of Value Added Tax.

Intangible Assets

Goodwill is the difference between the amount paid on the acquisition of a business and the aggregate fair value of its separable net assets. No amortisation is being applied on the grounds that it would be not material to the financial statements.

Fixed Assets

Tangible fixed assets are stated at cost less depreciation. 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 bases: Fixtures and fittings - 20% per annum of cost

Stocks and Work In Progress

Stocks and work in progress are valued at the lower of cost and net realisable value.

Deferred Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the Balance Sheet date.

Pension Scheme

The company operates a statutory contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

Employees

The average number of persons employed by the company (including directors) during the year was 5.



3.	Intangible fixed assets
		Total

	Cost
	At start of period	1
	At end of period	1

	Net Book Values
	At start of period	1
	At end of period	1



4.	Tangible fixed assets

		Total

	Cost
	Additions	999
	At end of period	999

	Depreciation
	Provided during the period	125
	At end of period	125

	Net Book Value
	At end of period	874



5.	Debtors


	Taxation debtors include £22,245 that will not be recoverable until more than one year from the balance sheet date.

Related Party Transactions

During the period, the company paid rent totalling £7,800 to one of the directors for the use of the business premises. During the period, the company paid dividends totalling £24,000 to its directors.

Directors' advances, credits and guarantees

During the year, the company has provided a joint loan to the directors on which interest is being charged at HMRC's official rate of beneficial loan interest. There are no fixed terms for repayment of this loan. The balance outstanding was:- £ Balance at 1 January 2025 66,991 Amounts advanced 36,949 Amounts repaid (33,934) Balance at 31 December 2025 £70,006 Maximum balance outstanding in the year £77,021

Pension costs

The company operates a statutory contribution scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund.