Registration number: 12310351

B Carlin Construction Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 7

B Carlin Construction Ltd

(Registration number: 12310351)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	109,719	79,836
Current assets
Debtors	6	556,046	327,340
Cash at bank and in hand		1,411,697	1,295,106
		1,967,743	1,622,446
Creditors: Amounts falling due within one year	7	(516,265)	(442,139)
Net current assets		1,451,478	1,180,307
Total assets less current liabilities		1,561,197	1,260,143
Creditors: Amounts falling due after more than one year	7	-	(1,675)
Provisions for liabilities		(27,430)	(19,959)
Net assets		1,533,767	1,238,509
Capital and reserves
Called up share capital		16	16
Retained earnings		1,533,751	1,238,493
Shareholders' funds		1,533,767	1,238,509

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 28 August 2026
 

Mr B J Carlin Director

B Carlin Construction Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
7 Bedale Rose Avenue
Leeming Bar
North Allerton
DL7 9FA

These financial statements were authorised for issue by the director on 28 August 2026.

2	Accounting policies

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 and deferred 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.

B Carlin Construction Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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:

Asset class	Depreciation method and rate
Motor vehicles	25% straight line
Computer equipment	33% straight line
Plant and machinery	25% straight line

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

B Carlin Construction Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 3).

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	24,349	8,361

B Carlin Construction Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 December 2024	2,077	86,634	-	88,711
Additions	499	40,682	13,050	54,231
At 30 November 2025	2,576	127,316	13,050	142,942
Depreciation
At 1 December 2024	1,225	7,650	-	8,875
Charge for the year	478	23,816	54	24,348
At 30 November 2025	1,703	31,466	54	33,223
Carrying amount
At 30 November 2025	873	95,850	12,996	109,719
At 30 November 2024	852	78,984	-	79,836

6

Debtors

Current	2025 £	2024 £
Trade debtors	141,670	195,904
Prepayments	3,047	3,223
Other debtors	411,329	128,213
	556,046	327,340

B Carlin Construction Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	1,675	23,654
Trade creditors		21,546	68,665
Taxation and social security		270,584	204,853
Accruals and deferred income		118,341	600
Other creditors		104,119	144,367
		516,265	442,139

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	-	1,675

B Carlin Construction Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	1,675

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	1,675	2,010
Other borrowings	-	21,644
	1,675	23,654