Registration number: NI723517

Carson Black Limited

(Registration number: NI723517)
Balance Sheet as at 30 November 2025

	Note	2025 £
Fixed assets
Tangible assets	4	23,750
Current assets
Cash at bank and in hand		9,886
Creditors: due within one year	5	(29,511)
Net current liabilities		(19,625)
Net assets		4,125
Capital and reserves
Called up share capital	6	100
Retained earnings		4,025
Shareholders' funds		4,125

For the financial period ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 July 2026 and signed on its behalf by:
 

.............................................. Mr Aaron Black Director

.............................................. Mr Rory Carson Director

Carson Black Limited

Notes to the Unaudited Financial Statements for the Period from 8 November 2024 to 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is: 22-30 Broadway Avenue, Ballymena, Co Antrim, BT43 7AA.

These financial statements were authorised for issue by the Board on 7 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Carson Black Limited

Notes to the Unaudited Financial Statements for the Period from 8 November 2024 to 30 November 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

Carson Black Limited

Notes to the Unaudited Financial Statements for the Period from 8 November 2024 to 30 November 2025

4	Tangible assets

	Other tangible assets £	Total £
Cost or valuation
Additions	25,000	25,000
At 30 November 2025	25,000	25,000
Depreciation
Charge for the period	1,250	1,250
At 30 November 2025	1,250	1,250
Carrying amount
At 30 November 2025	23,750	23,750

5	Creditors: due within one year

	2025 £
Taxation and social security	8,392
Accruals and deferred income	750
Other creditors	20,369
	29,511

6	Share capital

Allotted, called up and fully paid shares

	2025
	No.	£
Ordinary shares of £1 each	100	100