10198901falseletting agents2025-06-012026-05-31http://www.companieshouse.gov.uk/2025-05-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-05-31http://www.companieshouse.gov.uk/cd:Director12025-06-012026-05-31http://www.companieshouse.gov.uk/pt:ShareCapital2026-05-31http://www.companieshouse.gov.uk/cd:Director22025-06-012026-05-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-05-31http://www.companieshouse.gov.uk/pt:MotorCars2025-05-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2026-05-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-06-012026-05-31http://www.companieshouse.gov.uk/pt:MotorCars2026-05-31http://www.companieshouse.gov.uk/pt:NetGoodwill2025-05-31http://www.companieshouse.gov.uk/pt:NetGoodwill2026-05-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-06-012026-05-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2026-05-31http://www.companieshouse.gov.uk/pt:NetGoodwill2025-06-012026-05-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-05-31http://www.companieshouse.gov.uk/2025-06-012026-05-31http://www.companieshouse.gov.uk/2025-05-31http://www.companieshouse.gov.uk/cd:FRS1022025-06-012026-05-31http://www.companieshouse.gov.uk/2026-05-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-06-012026-05-31http://www.companieshouse.gov.uk/cd:FilletedAccounts2025-06-012026-05-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 10198901
The Letting Centre (Carlisle) Limited
ACCOUNTS
FOR THE YEAR ENDED 31/05/2026
Prepared By:
NB Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN
The Letting Centre (Carlisle) Limited
ACCOUNTS
FOR THE YEAR ENDED 31/05/2026
DIRECTORS
Ms C L Luper
Mr A G Mason
REGISTERED OFFICE
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 10198901
ACCOUNTANTS
NB Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN
The Letting Centre (Carlisle) Limited
ACCOUNTS
FOR THEYEARENDED31/05/2026
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
The Letting Centre (Carlisle) Limited
BALANCE SHEET AT 31/05/2026
20262025
Notes££
FIXED ASSETS
Intangible assets214,83328,183
Tangible assets38,03226,505
22,86554,688
CURRENT ASSETS
Debtors424,42815,882
Cash at bank and in hand37,5289,824
61,95625,706
CREDITORS: Amounts falling due within one year543,21851,515
NET CURRENT ASSETS / (LIABILITIES)18,738(25,809)
TOTAL ASSETS LESS CURRENT LIABILITIES41,60328,879
CREDITORS: Amounts falling due after more than one year6-416
NET ASSETS41,60328,463
CAPITAL AND RESERVES
Called up share capital100100
Profit and loss account41,50328,363
SHAREHOLDERS' FUNDS41,60328,463
For the year ending 31/05/2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 28/07/2026 and signed on their behalf by
.............................
Mr A G Mason
Director
The Letting Centre (Carlisle) Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/05/2026
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipmentreducing balance 25%
Motor Vehiclesreducing balance 25%
1c. Taxation
Full provision is made for deferred tax balances arising from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts. Turnover is recognised upon the provision of goods and services.
1f. Goodwill
Goodwill arising in connection with the acquisition of a business is capitalised and amortised over its estimated economic life of 10 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
1g. Leases
Payments made under operating leases are charged to the profit and loss account on a straight line basis over the lease term.
The Letting Centre (Carlisle) Limited
2. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/06/2025133,500133,500
At 31/05/2026133,500133,500
Depreciation
At 01/06/2025105,317105,317
For the year13,35013,350
At 31/05/2026118,667118,667
Net Book Amounts
At 31/05/202614,83314,833
At 31/05/202528,18328,183
3. TANGIBLE FIXED ASSETS
EquipmentMotor VehiclesTotal
£££
Cost
At 01/06/202532,68842,53075,218
Additions2,148-2,148
Disposals-(42,530)(42,530)
At 31/05/202634,836-34,836
Depreciation
At 01/06/202524,12624,58748,713
Disposals-(24,587)(24,587)
For the year2,678-2,678
At 31/05/202626,804-26,804
Net Book Amounts
At 31/05/20268,032-8,032
At 31/05/20258,56217,94326,505
4. DEBTORS 20262025
££
Amounts falling due within one year
Trade debtors9,3232,105
Other tax and social security-3,077
Prepayments840820
Directors current account - A G Mason9,1649,880
Directors current account - C L Luper5,101-
24,42815,882
The Letting Centre (Carlisle) Limited
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20262025
££
UK corporation tax22,05910,963
VAT12,96010,452
Other tax and social security2,358-
Directors current account - C L Luper-649
Bank loan4165,000
Hire purchase-20,208
Other creditors368247
Accruals5,0573,996
43,21851,515
6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20262025
££
Bank loans >1yr-416
-416
7. SECURED CREDITORS
20262025
££
Amount of other creditors which are secured-20,208
Hire purchase creditors are secured on the assets to which the liabilities relate.
8. EMPLOYEES
20262025
No.No.
Average number of employees88
The Letting Centre (Carlisle) Limited
9. RELATED PARTY TRANSACTIONS
During the period total salaries were paid to directors of £12,570 (2025 - £9,675).
During the year total dividends of £30,000 (2025 - £37,000) were paid to the directors.
At the balance sheet date loans of £Nil (2025 - £649) were owed to the directors by the company and a total of £14,265 owed to the company (2025 - £9,880). The loans are interest free, unsecured and repayable on demand.
10. ADDITIONAL INFORMATION
The company is a private company, limited by shares and registered in England.
The company's registered number is 10198901.
The company's registered office is 6 Brunswick Street, Carlisle CA1 1PN.
11. TRANSACTIONS WITH DIRECTORS
At 1 June 2025 £9,880 was owed to the company by a director which was repaid in full. During the year total advances of £9,164 and £5,101 were made to each of the directors which remain outstanding at the balance sheet date. The loans are interest free, unsecured and repayable on demand.