Carnella Limited 31/03/2026 iXBRL

Company registration number: 5662994

Carnella Limited

Unaudited filleted financial statements

31 March 2026

Carnella Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Carnella Limited

Directors and other information


	Director	Mr R.K. Buckle


	Secretary	M.A. Buckle


	Company number	5662994


	Registered office	Belmont House
		Belmont Road
		Chesham
		Buckinghamshire
		HP5 2EJ


	Business address	Bissoms House
		Parrotts Lane
		Cholesbury, Tring
		Hertfordshire
		HP23 6NE


	Accountants	Murphy Collins
		Sovereign House
		82 West Street
		Rochford
		Essex
		SS4 1AS

Carnella Limited

Chartered accountants report to the director on the preparation of the

unaudited statutory financial statements of Carnella Limited

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Carnella Limited for the year ended 31 March 2026 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of Carnella Limited, as a body, in accordance with the terms of our engagement letter dated 16 May 2009. Our work has been undertaken solely to prepare for your approval the financial statements of Carnella Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Carnella Limited and its director as a body for our work or for this report.

It is your duty to ensure that Carnella Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Carnella Limited. You consider that Carnella Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Carnella Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Murphy Collins

Chartered Accountants

Sovereign House

82 West Street

Rochford

Essex

SS4 1AS

10 June 2026

Carnella Limited

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Current assets
Debtors	6	25,623		18,092
Cash at bank and in hand		485		3,424
		_______		_______
		26,108		21,516
Creditors: amounts falling due
within one year	7	( 31,293)		( 24,191)
		_______		_______
Net current liabilities			( 5,185)		( 2,675)
			_______		_______
Total assets less current liabilities			( 5,185)		( 2,675)

			_______		_______
Net liabilities			( 5,185)		( 2,675)
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			( 5,285)		( 2,775)
			_______		_______
Shareholders deficit			( 5,185)		( 2,675)
			_______		_______

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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 statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 10 June 2026 , and are signed on behalf of the board by:

Mr R.K. Buckle

Director

Company registration number: 5662994

Carnella Limited

Statement of changes in equity

Year ended 31 March 2026

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 April 2024	100	839	939

Loss for the year		( 3,614)	( 3,614)
	_______	_______	_______
Total comprehensive income for the year	-	( 3,614)	( 3,614)

	_______	_______	_______
At 31 March 2025 and 1 April 2025	100	( 2,775)	( 2,675)

Loss for the year		( 2,510)	( 2,510)
	_______	_______	_______
Total comprehensive income for the year	-	( 2,510)	( 2,510)

	_______	_______	_______
At 31 March 2026	100	( 5,285)	( 5,185)
	_______	_______	_______

Carnella Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Belmont House, Belmont Road, Chesham, Buckinghamshire, HP5 2EJ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

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.

Turnover

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.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are 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 capital and reserves, 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 capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves 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:


Fittings fixtures and equipment	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 April 2025 and 31 March 2026	2,266	2,266
	_______	_______
Depreciation
At 1 April 2025 and 31 March 2026	2,266	2,266
	_______	_______
Carrying amount
At 31 March 2026	-	-
	_______	_______
At 31 March 2025	-	-
	_______	_______

6. Debtors

	2026	2025
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	25,069	18,069
Other debtors	554	23
	_______	_______
	25,623	18,092
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Other creditors	31,293	24,191
	_______	_______

8. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr R.K. Buckle	( 65,687)	4,866	( 60,821)
		_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr R.K. Buckle	( 71,955)	6,268	( 65,687)
		_______	_______	_______

9. Controlling party

Mr R. Buckle is the controlling party of the company.