ACCOUNTS - Final Accounts preparation

Registered number: 11756362

Carlton Energy Limited

Financial statements

Information for filing with the registrar

31 December 2025


Carlton Energy Limited

Balance sheet

At 31 December 2025

		2025		2025
Note		£		£

Fixed assets
Investments	4		20		20
			20		20
Current assets
Debtors	5	564,427		1,122,790
Cash at bank and in hand		4,615		140,308
		569,042		1,263,098
Creditors: amounts falling due within one year	6	(1,432,842)		(2,073,064)
Net current liabilities			(863,800)		(809,966)
Total assets less current liabilities			(863,780)		(809,946)

Net liabilities			(863,780)		(809,946)

Capital and reserves
Called up share capital	7	20	20
Profit and loss account		(863,800)	(809,966)
Shareholders' deficit		(863,780)	(809,946)


Carlton Energy Limited

Balance sheet (continued)

At 31 December 2025

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 August 2026.

S J Pickup

Director

Company registered number: 11756362
The notes on pages 3 to 6 form part of these financial statements.


Carlton Energy Limited

Notes to the financial statements

Period ended 31 December 2025

1.	General information

Carlton Energy Limited ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England. The address of the registered office is 26 Ellerbeck Court, Stokesley, Middlesbrough, England, TS9 5PT.

2.Accounting policies

2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of the Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

2.2

Exemption from preparing consolidated financial statements

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

2.3

Going concern

The company has the continuing support of it's fellow group and related companies. On this basis the directors feel it appropriate to prepare the accounts on the going concern basis.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are recognised in the profit and loss.

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.


Carlton Energy Limited

Notes to the financial statements

Period ended 31 December 2025

2.Accounting policies (continued)

2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.8

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

3.	Employees
	The company has no employees other than the directors, who did not receive any remuneration.


Carlton Energy Limited

Notes to the financial statements

Period ended 31 December 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	At 1 January 2025	20
	At 31 December 2025	20

Debtors

					2025	2025
					£	£


Amounts owed by group undertakings	-	549,837
Other debtors	500,000	500,000
Prepayments and accrued income	165	8,691
Deferred taxation	64,262	64,262
	564,427	1,122,790

6.	Creditors: amounts falling due within one year
		2025	2025
		£	£

Bank loans	-	2,000,000
Trade creditors	12,678	11,112
Amounts owed to group undertakings	1,420,164	50,034
Accruals and deferred income	-	11,918
	1,432,842	2,073,064


Carlton Energy Limited

Notes to the financial statements

Period ended 31 December 2025

7.	Share capital
		2025	2025
		£	£

Allotted, called up and fully paid

2,010 (2024 - 2,010) ordinary shares of £0.01 each	20	20