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Registered number: 09911774
CARLY HOMES LTD
Financial Statements
For The Year Ended 31 December 2025
CARLY HOMES LTD
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
CARLY HOMES LTD
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 09911774

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 68 |  | 315
Investment Properties | 6 |  | 485,000 |  | 460,000
|  |  | 485,068 |  | 460,315
CURRENT ASSETS
Debtors | 7 | 6,837 |  | 1,765 |
Cash at bank and in hand |  | 10,029 |  | 5,475 |
|  | 16,866 |  | 7,240 |
Creditors: Amounts Falling Due Within One Year | 8 | (68,296 ) |  | (68,563 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (51,430 ) |  | (61,323 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 433,638 |  | 398,992
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (346,641 ) |  | (347,638 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (16,103 ) |  | (9,853 )
NET ASSETS |  |  | 70,894 |  | 41,501
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Income Statement |  |  | 70,794 |  | 41,401
SHAREHOLDERS' FUNDS |  |  | 70,894 |  | 41,501

Page 1
Page 2
CARLY HOMES LTD
Statement of Financial Position (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

M D De Jesus Gomes Director
21 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
CARLY HOMES LTD
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
CARLY HOMES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09911774 . The registered office is 13a Lakefield Road, London, N22 6RR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Business Know How. It is amortised to the income statement over its estimated economic life of five years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% on cost

2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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Page 3
Page 4
CARLY HOMES LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 24,552
As at 31 December 2025 | 24,552
Amortisation
As at 1 January 2025 | 24,552
As at 31 December 2025 | 24,552
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 989
As at 31 December 2025 | 989
Depreciation
As at 1 January 2025 | 674
Provided during the period | 247
As at 31 December 2025 | 921
Net Book Value
As at 31 December 2025 | 68
As at 1 January 2025 | 315

6. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 | 460,000
Revaluations | 25,000
As at 31 December 2025 | 485,000

Fair value at 31 December 2025 is represented by: |  |
|  | £
Cost |  | 420,589
Valuation in 2022 |  | 39,411
Valuation in 2025 |  | 25,000
|  | 485,000

Page 4
Page 5
CARLY HOMES LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 6,837 |  | 1,765

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 324 |  | 360
Other creditors | 65,417 |  | 67,044
Taxation and social security | 2,555 |  | 1,159
| 68,296 |  | 68,563

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 346,641 |  | 347,638

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 346,641 |  | 347,638

10. Secured Creditors
Of the creditors the following amounts are secured.
The mortgage provided by The Mortgage Lender Limited is secured against the freehold interest in theproperty known as 38 Queen Elizabeth's Drive by way of a negative pledge.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 346,641 |  | 347,638

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1 each | 100 |  | 100

12. Reserves

| Income Statement
--- | ---
| £
As at 1 January 2025 | 41,401
Profit for the year and total comprehensive income | 29,393
As at 31 December 2025 | 70,794

Reserves include an amount of £29,558 that relates to the, net of tax, revaluation of Investment Property. This amount is not distributable.
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