REGISTERED NUMBER: 13359302 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Charlotte Findlater Limited

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr S Findlater

Ms C E L Findlater

REGISTERED OFFICE:

Back Lane Farm

Back Lane

Tunstall

Lancashire

LA6 2QQ

REGISTERED NUMBER:

13359302 (England and Wales)

ACCOUNTANTS:

R F Miller & Co Ltd

Doubletree Court

10a Cavendish Street

Ulverston

Cumbria

LA12 7AD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.

You have acknowledged on the balance sheet as at 31 December 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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.

R F Miller & Co Ltd

Doubletree Court

10a Cavendish Street

Ulverston

Cumbria

LA12 7AD

Date: .............................................

FIXED ASSETS

Tangible assets

4

167,776

95,244

CURRENT ASSETS

Debtors

5

32,258

209,735

Investments

6

555

555

Cash at bank

150,975

300,017

183,788

510,307

CREDITORS

Amounts falling due within one year

7

177,915

440,316

NET CURRENT ASSETS

5,873

69,991

TOTAL ASSETS LESS CURRENT LIABILITIES

173,649

165,235

CREDITORS

Amounts falling due after more than one year

8

(147,468

)

(26,342

)

PROVISIONS FOR LIABILITIES

(12,558

)

(23,811

)

NET ASSETS

13,623

115,082

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

13,523

114,982

SHAREHOLDERS' FUNDS

13,623

115,082

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 7 September 2026 and were signed on its behalf by:

Mr S Findlater - Director

Ms C E L Findlater - Director

1.	STATUTORY INFORMATION

Charlotte Findlater Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

20,613

51,202

85,839

157,654

Additions

14,821

9,878

154,504

179,203

Disposals

(5,463

)

(26,157

)

(85,839

)

(117,459

)

At 31 December 2025

29,971

34,923

154,504

219,398

DEPRECIATION

At 1 January 2025

6,906

18,193

37,311

62,410

Charge for year

5,077

2,733

27,365

35,175

Eliminated on disposal

(2,530

)

(6,122

)

(37,311

)

(45,963

)

At 31 December 2025

9,453

14,804

27,365

51,622

NET BOOK VALUE

At 31 December 2025

20,518

20,119

127,139

167,776

At 31 December 2024

13,707

33,009

48,528

95,244

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

16,922

193,497

Directors' current accounts

9,781

-

Tax

-

13,831

Prepayments

5,555

2,407

32,258

209,735

6.	CURRENT ASSET INVESTMENTS

31.12.25

31.12.24

£

£

Listed investments

555

555

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

14,471

14,471

Hire purchase contracts

19,595

61,470

CIS

8,679

15,666

Trade creditors

97,514

146,644

Tax

19,502

79,813

Social security and other taxes

4,366

(3,287

)

VAT

12,723

58,998

Other creditors

1,065

-

Directors' current accounts

-

208

Accruals and deferred income

-

65,400

Accrued expenses

-

933

177,915

440,316

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans - 2-5 years

8,348

26,342

Hire purchase contracts

139,120

-

147,468

26,342

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

51

Ordinary A

1

51

51

49

Ordinary B

1

49

49

100

100

10.

RESERVES

Retained

earnings

£

At 1 January 2025

114,982

Profit for the year

97,041

Dividends

(198,500

)

At 31 December 2025

13,523