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Registered Number: SC410414
Scotland

 

 

 

KARBON MANAGEMENT LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 December 2024

End date: 30 November 2025

Karbon Management Limited
Contents Page
For the year ended 30 November 2025
Report to the directors on the preparation of the unaudited statutory accounts of Karbon Management Limited for the year ended 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Karbon Management Limited for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of Karbon Management Limited, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Karbon Management Limited and state those matters that we have agreed to state to the Board of Directors of Karbon Management Limited, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Karbon Management Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Karbon Management Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Karbon Management Limited.You consider that Karbon Management Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Karbon Management Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 30 November 2025.



Glen Drummond FA LLP
12 Carron Place
Kelvin Industrial Estate
East Kilbride
G75 0YL
25 August 2026
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 1,385    1,846 
1,385    1,846 
Current assets      
Debtors 134,369    117,072 
Cash at bank and in hand 3,380    166 
137,749    117,238 
Creditors: amount falling due within one year (104,158)   (94,482)
Net current assets 33,591    22,756 
 
Total assets less current liabilities 34,976    24,602 
Net assets 34,976    24,602 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 34,876    24,502 
Shareholders' funds 34,976    24,602 
 


For the year ended 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:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 28 August 2026 and were signed by:


-------------------------------
Balraj BINNING
Director
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General Information
Karbon Management Limited is a private company, limited by shares, registered in Scotland, registration number SC410414, registration address 91 Lancefield Street, Glasgow, G3 8HZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc 25%RB
2.

Average number of employees

Average number of employees during the year was 1 (2024 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 December 2024 8,541    8,541 
Additions -    - 
Disposals -    - 
At 30 November 2025 8,541    8,541 
Depreciation
At 01 December 2024 6,695    6,695 
Charge for year 461    461 
On disposals -    - 
At 30 November 2025 7,156    7,156 
Net book values
Closing balance as at 30 November 2025 1,385    1,385 
Opening balance as at 01 December 2024 1,846    1,846 


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