REGISTERED NUMBER: 10382230 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Caroline Writes Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N A Coughlan

Mrs C Coughlan

SECRETARY:

REGISTERED OFFICE:

1 Parklands Drive

Sudbrooke

Lincoln

LN2 2ZH

REGISTERED NUMBER:

10382230 (England and Wales)

ACCOUNTANTS:

CP Accounting

15, Jackson Way

Nettleham

Lincoln

Lincolnshire

LN2 2LN

FIXED ASSETS

Intangible assets

4

136

-

Tangible assets

5

39,806

45,998

39,942

45,998

CURRENT ASSETS

Debtors

6

42,775

93,559

Cash at bank

35,060

35,705

77,835

129,264

CREDITORS

Amounts falling due within one year

7

27,263

31,776

NET CURRENT ASSETS

50,572

97,488

TOTAL ASSETS LESS CURRENT LIABILITIES

90,514

143,486

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

89,514

142,486

90,514

143,486

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 25 March 2026 and were signed on its behalf by:

Mrs C Coughlan - Director

1.	STATUTORY INFORMATION

Caroline Writes Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

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 tax

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

170

At 30 September 2025

170

AMORTISATION

Charge for year

34

At 30 September 2025

34

NET BOOK VALUE

At 30 September 2025

136

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

72,951

Additions

7,075

At 30 September 2025

80,026

DEPRECIATION

At 1 October 2024

26,953

Charge for year

13,267

At 30 September 2025

40,220

NET BOOK VALUE

At 30 September 2025

39,806

At 30 September 2024

45,998

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

3,310

4,088

Other debtors

39,465

89,471

42,775

93,559

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

13,158

17,425

Trade creditors

-

1

Taxation and social security

13,555

13,800

Other creditors

550

550

27,263

31,776

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Loan to directors:

During the year, the company provided a loan in the sum of £20,566 (2024: £59,742) to Mr Neil Alan Coughlan and Mrs Caroline Coughlan, the directors of the company. This loan is unsecured and repayable on demand. Interest at the rates of 5%/4.75%/4.5%/4.25%/4% per annum has been charged on directors' overdrawn loan account.