REGISTERED NUMBER: 13526121 (England and Wales)

Unaudited Financial Statements

for the Period

1 April 2025 to 31 January 2026

for

Carlin Performance Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr T J Carlin

REGISTERED OFFICE:

Old Down House

Swelling Hill

Ropley

Alresford

SO24 0DA

REGISTERED NUMBER:

13526121 (England and Wales)

ACCOUNTANTS:

Lane Monnington Welton

Chartered Accountants

Riverside View

Basing Road

Old Basing

Basingstoke

Hampshire

RG24 7AL

FIXED ASSETS

Tangible assets

4

487

50,377

CURRENT ASSETS

Debtors

5

707,392

740,616

Cash at bank

9,417

3,195

716,809

743,811

CREDITORS

Amounts falling due within one year

6

624,944

710,305

NET CURRENT ASSETS

91,865

33,506

TOTAL ASSETS LESS CURRENT LIABILITIES

92,352

83,883

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

92,252

83,783

SHAREHOLDERS' FUNDS

92,352

83,883

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 September 2026 and were signed by:

Mr T J Carlin - Director

1.	STATUTORY INFORMATION

Carlin Performance Ltd 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.

Change in reporting period

The current period of the financial statements covers the period 1 April 2025 to 31 January 2026 and hence the amounts presented in the financial statements (including the related notes) are therefore not entirely comparable. The accounting reference date has been changed to align with other related entities.

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.

Improvements to property

-

Nil

Plant and machinery

-

25% on cost

Financial instruments

Debtors and creditors payable/receivable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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, adjusted for indexation where applicable.

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 period 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.

Impairment

Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

property

machinery

Totals

£

£

£

COST

At 1 April 2025

50,377

48,205

98,582

Additions

-

649

649

Disposals

(50,377

)

(48,205

)

(98,582

)

At 31 January 2026

-

649

649

DEPRECIATION

At 1 April 2025

-

48,205

48,205

Charge for period

-

162

162

Eliminated on disposal

-

(48,205

)

(48,205

)

At 31 January 2026

-

162

162

NET BOOK VALUE

At 31 January 2026

-

487

487

At 31 March 2025

50,377

-

50,377

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.3.25

£

£

Other debtors

707,392

740,616

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.3.25

£

£

Trade creditors

600,000

600,000

Taxation and social security

19,575

17,601

Other creditors

5,369

92,704

624,944

710,305

7.	DEFERRED TAX

£

Capital allowances

(3,391

)

Balance at 31 January 2026

(3,391

)

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.3.25

value:

£

£

100

Ordinary

£1

100

100