2025-05-01 2026-04-30 2026-04-30 false 09560877 CARLOR PROPERTIES LTD 2026-06-21 68100 false iso4217:GBP xbrli:pure 09560877 2025-04-30 09560877 2026-04-30 09560877 2025-05-01 2026-04-30 09560877 2024-04-30 09560877 2025-04-30 09560877 2024-05-01 2025-04-30 09560877 bus:SmallEntities 2025-05-01 2026-04-30 09560877 bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 09560877 bus:FullAccounts 2025-05-01 2026-04-30 09560877 bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 09560877 core:WithinOneYear 2026-04-30 09560877 core:AfterOneYear 2026-04-30 09560877 core:WithinOneYear 2025-04-30 09560877 core:AfterOneYear 2025-04-30 09560877 core:ShareCapital 2026-04-30 09560877 core:SharePremium 2026-04-30 09560877 core:RevaluationReserve 2026-04-30 09560877 core:OtherReservesSubtotal 2026-04-30 09560877 core:RetainedEarningsAccumulatedLosses 2026-04-30 09560877 core:ShareCapital 2025-04-30 09560877 core:SharePremium 2025-04-30 09560877 core:RevaluationReserve 2025-04-30 09560877 core:OtherReservesSubtotal 2025-04-30 09560877 core:RetainedEarningsAccumulatedLosses 2025-04-30 09560877 core:LandBuildings 2026-04-30 09560877 core:PlantMachinery 2026-04-30 09560877 core:Vehicles 2026-04-30 09560877 core:FurnitureFittings 2026-04-30 09560877 core:OfficeEquipment 2026-04-30 09560877 core:NetGoodwill 2026-04-30 09560877 core:IntangibleAssetsOtherThanGoodwill 2026-04-30 09560877 core:ListedExchangeTraded 2026-04-30 09560877 core:UnlistedNon-exchangeTraded 2026-04-30 09560877 core:LandBuildings 2025-04-30 09560877 core:PlantMachinery 2025-04-30 09560877 core:Vehicles 2025-04-30 09560877 core:FurnitureFittings 2025-04-30 09560877 core:OfficeEquipment 2025-04-30 09560877 core:NetGoodwill 2025-04-30 09560877 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 09560877 core:ListedExchangeTraded 2025-04-30 09560877 core:UnlistedNon-exchangeTraded 2025-04-30 09560877 core:LandBuildings 2025-05-01 2026-04-30 09560877 core:PlantMachinery 2025-05-01 2026-04-30 09560877 core:Vehicles 2025-05-01 2026-04-30 09560877 core:FurnitureFittings 2025-05-01 2026-04-30 09560877 core:OfficeEquipment 2025-05-01 2026-04-30 09560877 core:NetGoodwill 2025-05-01 2026-04-30 09560877 core:IntangibleAssetsOtherThanGoodwill 2025-05-01 2026-04-30 09560877 core:ListedExchangeTraded 2025-05-01 2026-04-30 09560877 core:UnlistedNon-exchangeTraded 2025-05-01 2026-04-30 09560877 core:MoreThanFiveYears 2025-05-01 2026-04-30 09560877 core:Non-currentFinancialInstruments 2026-04-30 09560877 core:Non-currentFinancialInstruments 2025-04-30 09560877 dpl:CostSales 2025-05-01 2026-04-30 09560877 dpl:DistributionCosts 2025-05-01 2026-04-30 09560877 core:LandBuildings 2025-05-01 2026-04-30 09560877 core:PlantMachinery 2025-05-01 2026-04-30 09560877 core:Vehicles 2025-05-01 2026-04-30 09560877 core:FurnitureFittings 2025-05-01 2026-04-30 09560877 core:OfficeEquipment 2025-05-01 2026-04-30 09560877 dpl:AdministrativeExpenses 2025-05-01 2026-04-30 09560877 core:NetGoodwill 2025-05-01 2026-04-30 09560877 core:IntangibleAssetsOtherThanGoodwill 2025-05-01 2026-04-30 09560877 dpl:GroupUndertakings 2025-05-01 2026-04-30 09560877 dpl:ParticipatingInterests 2025-05-01 2026-04-30 09560877 dpl:GroupUndertakings core:ListedExchangeTraded 2025-05-01 2026-04-30 09560877 core:ListedExchangeTraded 2025-05-01 2026-04-30 09560877 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-05-01 2026-04-30 09560877 core:UnlistedNon-exchangeTraded 2025-05-01 2026-04-30 09560877 dpl:CostSales 2024-05-01 2025-04-30 09560877 dpl:DistributionCosts 2024-05-01 2025-04-30 09560877 core:LandBuildings 2024-05-01 2025-04-30 09560877 core:PlantMachinery 2024-05-01 2025-04-30 09560877 core:Vehicles 2024-05-01 2025-04-30 09560877 core:FurnitureFittings 2024-05-01 2025-04-30 09560877 core:OfficeEquipment 2024-05-01 2025-04-30 09560877 dpl:AdministrativeExpenses 2024-05-01 2025-04-30 09560877 core:NetGoodwill 2024-05-01 2025-04-30 09560877 core:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 09560877 dpl:GroupUndertakings 2024-05-01 2025-04-30 09560877 dpl:ParticipatingInterests 2024-05-01 2025-04-30 09560877 dpl:GroupUndertakings core:ListedExchangeTraded 2024-05-01 2025-04-30 09560877 core:ListedExchangeTraded 2024-05-01 2025-04-30 09560877 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 09560877 core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 09560877 core:NetGoodwill 2026-04-30 09560877 core:IntangibleAssetsOtherThanGoodwill 2026-04-30 09560877 core:LandBuildings 2026-04-30 09560877 core:PlantMachinery 2026-04-30 09560877 core:Vehicles 2026-04-30 09560877 core:FurnitureFittings 2026-04-30 09560877 core:OfficeEquipment 2026-04-30 09560877 core:AfterOneYear 2026-04-30 09560877 core:WithinOneYear 2026-04-30 09560877 core:ListedExchangeTraded 2026-04-30 09560877 core:UnlistedNon-exchangeTraded 2026-04-30 09560877 core:ShareCapital 2026-04-30 09560877 core:SharePremium 2026-04-30 09560877 core:RevaluationReserve 2026-04-30 09560877 core:OtherReservesSubtotal 2026-04-30 09560877 core:RetainedEarningsAccumulatedLosses 2026-04-30 09560877 core:NetGoodwill 2025-04-30 09560877 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 09560877 core:LandBuildings 2025-04-30 09560877 core:PlantMachinery 2025-04-30 09560877 core:Vehicles 2025-04-30 09560877 core:FurnitureFittings 2025-04-30 09560877 core:OfficeEquipment 2025-04-30 09560877 core:AfterOneYear 2025-04-30 09560877 core:WithinOneYear 2025-04-30 09560877 core:ListedExchangeTraded 2025-04-30 09560877 core:UnlistedNon-exchangeTraded 2025-04-30 09560877 core:ShareCapital 2025-04-30 09560877 core:SharePremium 2025-04-30 09560877 core:RevaluationReserve 2025-04-30 09560877 core:OtherReservesSubtotal 2025-04-30 09560877 core:RetainedEarningsAccumulatedLosses 2025-04-30 09560877 core:NetGoodwill 2024-04-30 09560877 core:IntangibleAssetsOtherThanGoodwill 2024-04-30 09560877 core:LandBuildings 2024-04-30 09560877 core:PlantMachinery 2024-04-30 09560877 core:Vehicles 2024-04-30 09560877 core:FurnitureFittings 2024-04-30 09560877 core:OfficeEquipment 2024-04-30 09560877 core:AfterOneYear 2024-04-30 09560877 core:WithinOneYear 2024-04-30 09560877 core:ListedExchangeTraded 2024-04-30 09560877 core:UnlistedNon-exchangeTraded 2024-04-30 09560877 core:ShareCapital 2024-04-30 09560877 core:SharePremium 2024-04-30 09560877 core:RevaluationReserve 2024-04-30 09560877 core:OtherReservesSubtotal 2024-04-30 09560877 core:RetainedEarningsAccumulatedLosses 2024-04-30 09560877 core:AfterOneYear 2025-05-01 2026-04-30 09560877 core:WithinOneYear 2025-05-01 2026-04-30 09560877 core:Non-currentFinancialInstruments core:CostValuation 2025-05-01 2026-04-30 09560877 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-05-01 2026-04-30 09560877 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-05-01 2026-04-30 09560877 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-05-01 2026-04-30 09560877 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-05-01 2026-04-30 09560877 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-05-01 2026-04-30 09560877 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-05-01 2026-04-30 09560877 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-05-01 2026-04-30 09560877 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-05-01 2026-04-30 09560877 core:Non-currentFinancialInstruments core:CostValuation 2026-04-30 09560877 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2026-04-30 09560877 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2026-04-30 09560877 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2026-04-30 09560877 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2026-04-30 09560877 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2026-04-30 09560877 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2026-04-30 09560877 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2026-04-30 09560877 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2026-04-30 09560877 core:Non-currentFinancialInstruments core:CostValuation 2025-04-30 09560877 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-04-30 09560877 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-04-30 09560877 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-04-30 09560877 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-04-30 09560877 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-04-30 09560877 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-04-30 09560877 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-04-30 09560877 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-04-30 09560877 bus:Director1 2025-05-01 2026-04-30 09560877 bus:Director2 2025-05-01 2026-04-30

CARLOR PROPERTIES LTD

Registered Number
09560877
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2026

CARLOR PROPERTIES LTD
Company Information
for the year from 1 May 2025 to 30 April 2026

Directors | D'APONTE, Attanasio
| ROZZI, Gabriele

Registered Address | 62 St. Martin's Lane
| London
| WC2N 4JS

Registered Number | 09560877 (England and Wales)

CARLOR PROPERTIES LTD
Balance Sheet as at
30 April 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investment property | 3 |  |  | 748,199 |  |  |  | 748,199
|  |  |  | 748,199 |  |  |  | 748,199
Current assets |  |  |  |  |  |  |  |
Debtors |  | 29,479 |  |  |  | 25,426 |  |
Cash at bank and on hand |  | 47,776 |  |  |  | 40,892 |  |
|  | 77,255 |  |  |  | 66,318 |  |
Creditors amounts falling due within one year | 4 | (728,605) |  |  |  | (734,553) |  |
Net current assets (liabilities) |  |  |  | (651,350) |  |  |  | (668,235)
Total assets less current liabilities |  |  |  | 96,849 |  |  |  | 79,964
Net assets |  |  |  | 96,849 |  |  |  | 79,964
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 96,749 |  |  |  | 79,864
Shareholders' funds |  |  |  | 96,849 |  |  |  | 79,964

- The company was entitled to exemption from audit for this reporting period 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 accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 21 June 2026, and are signed on its behalf by:
ROZZI, Gabriele Director Registered Company No. 09560877

CARLOR PROPERTIES LTD
Notes to the Financial Statements
for the year ended 30 April 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. No depreciation is provided on long leasehold properties that are held for either resale or for renting and capital appreciation.

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 0 |  | 0

3. | Investment property
--- | ---

|  | £
| Fair value at 01 May 25 | 748,199
| At 30 April 26 | 748,199

4. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 3,905 |  | 2,973
| Other creditors | 720,500 |  | 730,500
| Accrued liabilities and deferred income | 4,200 |  | 1,080
| Total | 728,605 |  | 734,553

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.