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Company Registration No. 14513099 (England and Wales)
Carola Trading Produce Ltd Unaudited accounts for the year ended 30 November 2025
Carola Trading Produce Ltd Unaudited accounts Contents
Page
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Carola Trading Produce Ltd Company Information for the year ended 30 November 2025
Directors
Alessandro De Paoli Pietro De Paoli
Company Number
14513099 (England and Wales)
Registered Office
Gregs Buildings 1 Booth Street Manchester Lancashire M2 4AD England
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Carola Trading Produce Ltd Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,256 
7,862 
Current assets
Debtors
373,517 
312,266 
Cash at bank and in hand
629,244 
386,460 
1,002,761 
698,726 
Creditors: amounts falling due within one year
(732,958)
(462,709)
Net current assets
269,803 
236,017 
Net assets
272,059 
243,879 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
271,059 
242,879 
Shareholders' funds
272,059 
243,879 
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 14 August 2026 and were signed on its behalf by
Alessandro De Paoli Director Company Registration No. 14513099
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Carola Trading Produce Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Carola Trading Produce Ltd is a private company, limited by shares, registered in England and Wales, registration number 14513099. 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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Motor vehicles
20% Straight line
Computer equipment
30% straight line
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2024
9,300 
1,862 
11,162 
Additions
- 
237 
237 
Disposals
(6,500)
- 
(6,500)
At 30 November 2025
2,800 
2,099 
4,899 
Depreciation
At 1 December 2024
2,647 
653 
3,300 
Charge for the year
560 
582 
1,142 
On disposals
(1,799)
- 
(1,799)
At 30 November 2025
1,408 
1,235 
2,643 
Net book value
At 30 November 2025
1,392 
864 
2,256 
At 30 November 2024
6,653 
1,209 
7,862 
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Carola Trading Produce Ltd Notes to the Accounts for the year ended 30 November 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
26,265 
14,833 
Trade debtors
344,688 
284,631 
Amounts due from group undertakings etc.
- 
9,200 
Accrued income and prepayments
2,564 
1,889 
Other debtors
- 
1,713 
373,517 
312,266 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
707,883 
393,798 
Amounts owed to group undertakings and other participating interests
(9,200)
- 
Taxes and social security
33,843 
65,333 
Other creditors
608 
3,578 
Loans from directors
(176)
- 
732,958 
462,709 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
8
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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