25 false false false false false false false false false false true false false false false false false No description of principal activity 2025-05-01 Sage Accounts Production Advanced 2023 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 02137228 2025-05-01 2026-04-30 02137228 2026-04-30 02137228 2025-04-30 02137228 2024-05-01 2025-04-30 02137228 2025-04-30 02137228 2024-04-30 02137228 core:LandBuildings 2025-05-01 2026-04-30 02137228 core:FurnitureFittings 2025-05-01 2026-04-30 02137228 core:MotorVehicles 2025-05-01 2026-04-30 02137228 core:LandBuildings 2025-04-30 02137228 core:FurnitureFittings 2025-04-30 02137228 core:MotorVehicles 2025-04-30 02137228 core:LandBuildings 2026-04-30 02137228 core:FurnitureFittings 2026-04-30 02137228 core:MotorVehicles 2026-04-30 02137228 core:WithinOneYear 2026-04-30 02137228 core:WithinOneYear 2025-04-30 02137228 core:AfterOneYear 2026-04-30 02137228 core:AfterOneYear 2025-04-30 02137228 core:ShareCapital 2026-04-30 02137228 core:ShareCapital 2025-04-30 02137228 core:RetainedEarningsAccumulatedLosses 2026-04-30 02137228 core:RetainedEarningsAccumulatedLosses 2025-04-30 02137228 core:LandBuildings 2025-04-30 02137228 core:FurnitureFittings 2025-04-30 02137228 core:MotorVehicles 2025-04-30 02137228 bus:Director2 2025-05-01 2026-04-30 02137228 bus:SmallEntities 2025-05-01 2026-04-30 02137228 bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 02137228 bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 02137228 bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 02137228 bus:FullAccounts 2025-05-01 2026-04-30 02137228 core:PlantMachinery 2025-05-01 2026-04-30 02137228 core:PlantMachinery 2025-04-30 02137228 core:PlantMachinery 2026-04-30
COMPANY REGISTRATION NUMBER: 02137228

Carrick Organisation Ltd

Filleted Unaudited Financial Statements

For the year ended

30 April 2026

Carrick Organisation Ltd

Statement of Financial Position

30 April 2026

| 2026 | 2025
Note | £ | £ | £

Fixed assets

Tangible assets | 3 |  | 154,953 | 98,827

Current assets

Stocks | 173,206 |  | 90,366
Debtors | 4 | 222,091 |  | 324,300
Investments | 5 | 430,258 |  | 500,000
Cash at bank and in hand | 650,459 |  | 738,153
| ------------ |  | ------------
| 1,476,014 |  | 1,652,819

Creditors: amounts falling due within one year | 6 | 45,886 |  | 143,555
| ------------ |  | ------------
Net current assets |  | 1,430,128 | 1,509,264
|  | ------------ | ------------
Total assets less current liabilities |  | 1,585,081 | 1,608,091

Creditors: amounts falling due after more than one year | 7 |  | 38,883 | 29,285

Provisions

Taxation including deferred tax |  | 24,214 | 9,523
|  | ------------ | ------------
Net assets |  | 1,521,984 | 1,569,283
|  | ------------ | ------------

Carrick Organisation Ltd

Statement of Financial Position (continued)

30 April 2026

| 2026 | 2025
Note | £ | £ | £

Capital and reserves

Called up share capital |  | 30,000 | 30,000
Profit and loss account |  | 1,491,984 | 1,539,283
|  | ------------ | ------------
Shareholders funds |  | 1,521,984 | 1,569,283
|  | ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
For the year ending 30th April 2026 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 2 June 2026 , and are signed on behalf of the board by:
Mr CT Palmer
Director
Company registration number: 02137228

Carrick Organisation Ltd

Accounting Policies

Year ended 30th April 2026
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Pension costs
The company operates a defined contribution pension scheme for the director and employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the Profit and Loss Account.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more, tax, with the following exception: deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Additions to landlords property | - | 2% straight line
| Fixtures and fittings | - | 15% reducing balance
| Motor Vehicles | - | 25% reducing balance
| Equipment | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Carrick Organisation Ltd

Notes to the Financial Statements

Year ended 30th April 2026
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is Harlequin House, 31 Samuel Street, Bury, Lancs, BL9 6AG.
2. Particulars of employees
The average number of persons employed by the company during the year amounted to 25 (2025: 23 ).
3. Tangible assets

| Land and buildings | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1st May 2025 | 50,965 | 31,449 | 72,090 | 212,328 | 366,832
Additions | – | 276 | 53,290 | 41,850 | 95,416
Disposals | – | – | ( 72,090) | – | ( 72,090)
| -------- | -------- | -------- | --------- | ---------
At 30th April 2026 | 50,965 | 31,725 | 53,290 | 254,178 | 390,158
| -------- | -------- | -------- | --------- | ---------
Depreciation |  |  |  |  |
At 1st May 2025 | 17,158 | 30,167 | 42,944 | 177,736 | 268,005
Charge for the year | 1,020 | 221 | 176 | 8,727 | 10,144
Disposals | – | – | ( 42,944) | – | ( 42,944)
| -------- | -------- | -------- | --------- | ---------
At 30th April 2026 | 18,178 | 30,388 | 176 | 186,463 | 235,205
| -------- | -------- | -------- | --------- | ---------
Carrying amount |  |  |  |  |
At 30th April 2026 | 32,787 | 1,337 | 53,114 | 67,715 | 154,953
| -------- | -------- | -------- | --------- | ---------
At 30th April 2025 | 33,807 | 1,282 | 29,146 | 34,592 | 98,827
| -------- | -------- | -------- | --------- | ---------

4. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 220,568 | 234,129
Other debtors | 1,523 | 90,171
| --------- | ---------
| 222,091 | 324,300
| --------- | ---------

5. Investments

| 2026 | 2025
| £ | £
Investments in group undertakings | 430,258 | 500,000
| --------- | ---------

6. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Trade creditors | ( 81,100) | ( 17,537)
Corporation tax | 18,250 | 69,811
Social security and other taxes | 61,672 | 47,915
Other creditors | 47,064 | 43,366
| -------- | ---------
| 45,886 | 143,555
| -------- | ---------

7. Creditors: amounts falling due after more than one year

| 2026 | 2025
| £ | £
Other creditors | 38,883 | 29,285
| -------- | --------

8. Directors' advances, credits and guarantees
Included in other creditors is £30,000 (2025 £20,000) due to C Palmer, a director of the company.
9. Controlling party
The director considers that the ultimate parent company of The Carrick Leather Goods Company Limited is C K Holdings Limited which is incorporated in the Isle of Man. C K Holdings owns 75% of the share capital.