Company Registration No. 07840446 (England and Wales)
Carola Trading Ltd
Unaudited accounts
for the year ended 30 November 2025
Carola Trading Ltd
Unaudited accounts
Contents
Carola Trading Ltd
Company Information
for the year ended 30 November 2025
Directors
Alessandro De Paoli
Pietro De Paoli
Company Number
07840446 (England and Wales)
Registered Office
Gregs Buildings
1 Booth Street
Manchester
Lancashire
M2 4AD
England
Carola Trading Ltd
Statement of financial position
as at 30 November 2025
Tangible assets
136,481
150,000
Cash at bank and in hand
47,049
61,015
Creditors: amounts falling due within one year
(59,811)
(34,438)
Net current assets
55,430
60,221
Net assets
191,911
210,221
Called up share capital
1
1
Profit and loss account
191,910
210,220
Shareholders' funds
191,911
210,221
For the year ending 30 November 2025 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by
Alessandro De Paoli
Director
Company Registration No. 07840446
Carola Trading Ltd
Notes to the Accounts
for the year ended 30 November 2025
Carola Trading Ltd is a private company, limited by shares, registered in England and Wales, registration number 07840446. The registered office is Gregs Buildings, 1 Booth Street, Manchester, Lancashire, M2 4AD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 30 November 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 December 2023.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Lease premium acquired on assignment of lease. Amortised over remaining lease term to 31 March 2035
4
Tangible fixed assets
Land & buildings
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 December 2024
150,000
-
150,000
Additions
600
29,340
29,940
Disposals
-
(29,340)
(29,340)
At 30 November 2025
150,600
-
150,600
Charge for the year
14,119
6,840
20,959
On disposals
-
(6,840)
(6,840)
At 30 November 2025
14,119
-
14,119
At 30 November 2025
136,481
-
136,481
At 30 November 2024
150,000
-
150,000
Carola Trading Ltd
Notes to the Accounts
for the year ended 30 November 2025
Amounts falling due within one year
Trade debtors
61,344
1,410
Accrued income and prepayments
-
(1,300)
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
8,642
11,833
Taxes and social security
76
5
Loans from directors
36,490
22,600
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
8
Average number of employees
During the year the average number of employees was 2 (2024: 0).