REGISTERED NUMBER: 04932803 (England and Wales)

CARCELONA LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

Mr S J Harrison

REGISTERED OFFICE:

Town Wall House

Balkerne Hill

Colchester

Essex

CO3 3AD

REGISTERED NUMBER:

04932803 (England and Wales)

FIXED ASSETS

Investments

4

100

100

CURRENT ASSETS

Debtors

5

45,452

37,520

Cash at bank

631

5,342

46,083

42,862

CREDITORS

Amounts falling due within one year

6

(155,631

)

(151,824

)

NET CURRENT LIABILITIES

(109,548

)

(108,962

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(109,448

)

(108,862

)

CREDITORS

Amounts falling due after more than one year

7

(1

)

(1

)

NET LIABILITIES

(109,449

)

(108,863

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(109,450

)

(108,864

)

SHAREHOLDERS' FUNDS

(109,449

)

(108,863

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 17 July 2026 and were signed by:

Mr S J Harrison - Director

1.	STATUTORY INFORMATION

Carcelona 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.

The presentation currency of the financial statements is the Pound Sterling (£) and are rounded to the

nearest Pound.

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 represents amounts receivable for goods and services provided during the year net of VAT and trade discounts.

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 taxation

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.

Financial instruments

Basic financial instruments are recognised at amortised cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 November 2024

and 31 October 2025

100

NET BOOK VALUE

At 31 October 2025

100

At 31 October 2024

100

As at 31 October 2025, the fixed asset investments wholly relates to unlisted investment.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts due to subsidiary undertaking

18,171

21,759

Other debtors

2,947

953

Deferred tax asset

14,178

14,041

Prepayments and accrued income

10,156

767

45,452

37,520

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' loan accounts

153,046

150,850

Accruals and deferred income

2,585

974

155,631

151,824

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Preference shares

1

1

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Preference shares

1

1

8.	TRANSACTIONS WITH THE DIRECTOR

At the year end the company owed Mr S Harrison £153,046 (2024: £150,850).

9.	RELATED PARTY DISCLOSURES

During the year a management charge was received from Carcelona Yards Ltd of £55,000. £18,171 was due from Carcelona Yards Ltd at the year end (2024: £21,759).