Carter Brothers Properties Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 00830381

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,688,542		1,636,070

			1,688,542		1,636,070
CURRENT ASSETS
Debtors	5	3,677		13,788
Cash at bank and in hand		116,691		260,687

		120,368		274,475
Creditors: Amounts Falling Due Within One Year	6	(26,894 )		(83,166 )

NET CURRENT ASSETS (LIABILITIES)			93,474		191,309

TOTAL ASSETS LESS CURRENT LIABILITIES			1,782,016		1,827,379

PROVISIONS FOR LIABILITIES
Deferred Taxation			(303,736 )		(299,467 )

NET ASSETS			1,478,280		1,527,912

CAPITAL AND RESERVES
Called up share capital	7		3,000		3,000
Other reserves			1,298,606		1,298,606
Profit and Loss Account			176,674		226,306

SHAREHOLDERS' FUNDS			1,478,280		1,527,912

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Carter Brothers Properties Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Ian Carter

Director

27 March 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Carter Brothers Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00830381 . The registered office is Little Rowledge House, 24 Rosemary Lane, Rowledge, Surrey, GU10 4DD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	- 15% on cost
Motor Vehicles	- 25% on reducing balance

2.3. Investment Properties

Investment property is shown at fair value. Any revaluation gain or loss is recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less. Investment properties shall be included in the balance sheet at their fair value.

2.4. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	2	2

	2	2

4. Tangible Assets

	Investment Properties	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 January 2025	1,635,695	6,372	1,642,067
Additions	50,000	2,770	52,770

As at 31 December 2025	1,685,695	9,142	1,694,837

...CONTINUED

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Carter Brothers Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025	-	5,997	5,997
Provided during the period	-	298	298

As at 31 December 2025	-	6,295	6,295

Net Book Value
As at 31 December 2025	1,685,695	2,847	1,688,542

As at 1 January 2025	1,635,695	375	1,636,070

Investment Property

As at 31 December 2025 the Directors valued the Investment property at £1,685,694 (2024: £1,635,695)

Revaluations on the cost

1998: £120,000

2003: £514,661

2006: £ 50,000

2010: £200,000

2011: (£157,729)

2014: £ 77,250

2015: £705,889

2016: £ 39,250

2017: £ 46,444

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,000	12,200
Prepayments and accrued income	1,677	1,588

	3,677	13,788

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	10,079	66,480
Other taxes and social security	1,800	1,800
Other creditors	882	882
Accruals and deferred income	2,616	2,553
Directors' loan accounts	11,517	11,451

	26,894	83,166

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	3,000	3,000

8. Directors Advances, Credits and Guarantees

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Carter Brothers Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Dividends paid to directors

	2025	2024
	£	£
Mrs Julie Kerrigan	15,000	10,000
Mr Derek Carter	15,000	10,000
Mr Ian Carter	15,000	10,000
Mrs Michelle Bingham	15,000	10,000

9. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	90,000	60,000

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