ESF Carnbroe Limited - Filleted accounts

Registered number

14449144

ESF Carnbroe Limited

Filleted Accounts

31 October 2025

ESF Carnbroe Limited
Registered number:		14449144
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Current assets
Debtors	3	13,149			13,149

Creditors: amounts falling due within one year	4	(71,833)			(67,338)

Net current liabilities			(57,906)			(54,189)

Net liabilities			(57,906)			(54,189)

Capital and reserves
Called up share capital	5		400			400
Profit and loss account			(58,306)			(54,589)

Shareholders' funds			(57,906)			(54,189)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D. da Cunha
Director
Approved by the board on 29 April 2026

ESF Carnbroe Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Going concern
	At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resoruces to continue in operational existence for the foreseable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.



2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	-		-



3	Debtors	2025		2024
£			£

	Other debtors	13,149		13,149


4	Creditors: amounts falling due within one year	2025		2024
£			£

	Trade creditors	52,286		49,804
	Taxation and social security costs	-		-
	Value Added Tax	(150)		(8,582)
	Other creditors	19,697		26,116
		71,833		67,338


5	Called up share capital	2025		2024
£			£

	Ordinary issued and fully paid shares	400		400

	300 Ordinary shares of £1 each were alloted and fully paid at par during the year.


6	Other information

	ESF Carnbroe Limited is a private company limited by shares and incorporated in England.
	The Nurseries
	Burnt House Lane
	Bransgore
	Christchurch
	BH23 8AL