REGISTERED NUMBER: 08117898 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

M C CARBON LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T S Cranmer

Mrs J S J Cranmer

J R Knox-Cranmer

Miss A C Cranmer

REGISTERED OFFICE:

Highdown House

11 Highdown Road

Leamington Spa

Warwickshire

CV31 1XT

REGISTERED NUMBER:

08117898 (England and Wales)

BANKERS:

Lloyds TSB

Poplar Road

Sheldon

Solihull

B26 3JW

FIXED ASSETS

Tangible assets

4

48

957

CURRENT ASSETS

Debtors

5

1,005

1,005

Investments

6

323,473

490,293

Cash at bank

844

1,089

325,322

492,387

CREDITORS

Amounts falling due within one year

7

3,768

3,561

NET CURRENT ASSETS

321,554

488,826

TOTAL ASSETS LESS CURRENT LIABILITIES

321,602

489,783

CAPITAL AND RESERVES

Called up share capital

10

10

Revaluation reserve

8

59,972

46,292

Retained earnings

8

261,620

443,481

SHAREHOLDERS' FUNDS

321,602

489,783

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 23 July 2026 and were signed on its behalf by:

Mrs J S J Cranmer - Director

1.	STATUTORY INFORMATION

M C Carbon Ltd 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.

The accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

Tangible fixed assets

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

Fixtures & fittings

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Computer

& fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

790

4,040

4,830

DEPRECIATION

At 1 April 2025

724

3,149

3,873

Charge for year

18

891

909

At 31 March 2026

742

4,040

4,782

NET BOOK VALUE

At 31 March 2026

48

-

48

At 31 March 2025

66

891

957

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,005

1,005

6.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Listed investments

323,473

490,293

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other creditors

3,768

3,561

8.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 April 2025

443,481

46,292

489,773

Deficit for the year

(131,861

)

(131,861

)

Dividends

(50,000

)

(50,000

)

Revaluation of investment

-

13,680

13,680

At 31 March 2026

261,620

59,972

321,592

9.	CONTROLLING INTERESTS

The directors are considered to be the ultimate controlling parties by virtue of their ability to act in concert in respect of the financial and operating policies of the company.