1 October 2024 v2026.37.1 limited_company_frs_102_section_1a_v1_1_4 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP062624082024-10-012025-09-30062624082025-09-30062624082024-09-3006262408core:WithinOneYear2025-09-3006262408core:WithinOneYear2024-09-3006262408core:AfterOneYear2025-09-3006262408core:AfterOneYear2024-09-3006262408core:ShareCapital2025-09-3006262408core:ShareCapital2024-09-3006262408core:OtherReservesSubtotal2025-09-3006262408core:OtherReservesSubtotal2024-09-3006262408core:RetainedEarningsAccumulatedLosses2025-09-3006262408core:RetainedEarningsAccumulatedLosses2024-09-3006262408bus:Director12024-10-012025-09-3006262408bus:RegisteredOffice2024-10-012025-09-3006262408core:LandBuildings2024-10-012025-09-3006262408core:OfficeEquipment2024-10-012025-09-3006262408core:FurnitureFittings2024-10-012025-09-3006262408core:MotorVehicles2024-10-012025-09-30062624082023-10-012024-09-3006262408core:LandBuildings2024-10-0106262408core:PlantMachinery2024-10-01062624082024-10-0106262408core:PlantMachinery2024-10-012025-09-3006262408core:LandBuildings2025-09-3006262408core:PlantMachinery2025-09-3006262408core:LandBuildings2024-09-3006262408core:PlantMachinery2024-09-300626240812024-10-012025-09-3006262408countries:EnglandWales2024-10-012025-09-3006262408bus:AuditExemptWithAccountantsReport2024-10-012025-09-3006262408bus:PrivateLimitedCompanyLtd2024-10-012025-09-3006262408bus:SmallEntities2024-10-012025-09-3006262408bus:FullAccounts2024-10-012025-09-30
Company registration number:
06262408
Carter Mason Electricals Limited
Unaudited Filleted Financial Statements for the year ended
30 September 2025
Carter Mason Electricals Limited
Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of Carter Mason Electricals Limited
Year ended
30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements
of
Carter Mason Electricals Limited
for the year ended
30 September 2025
which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/​regulations.
This report is made solely to the Board of Directors of
Carter Mason Electricals Limited
, as a body. Our work has been undertaken solely to prepare for your approval the
financial statements
of
Carter Mason Electricals Limited
and state those matters that we have agreed to state to the Board of Directors of
Carter Mason Electricals Limited
, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
Carter Mason Electricals Limited
and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that
Carter Mason Electricals Limited
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and profit of
Carter Mason Electricals Limited
. You consider that
Carter Mason Electricals Limited
is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Carter Mason Electricals 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 statutory financial statements.
Jacksons
Chartered Accountants
Deansfield House
98 Lancaster Road
Newcastle under Lyme
Staffordshire
ST5 1DS
United Kingdom
Carter Mason Electricals Limited
Statement of Financial Position
30 September 2025
20252024
Note££
Fixed assets    
Tangible assets 5
79,821
 
78,725
 
Current assets    
Stocks
69,750
 
73,000
 
Debtors 6
719,605
 
670,011
 
Investments 7
152,165
 
150,000
 
Cash at bank and in hand
359,460
 
556,157
 
1,300,980
 
1,449,168
 
Creditors: amounts falling due within one year 8
(453,060
 )
(518,404
 )
Net current assets
847,920
 
930,764
 
Total assets less current liabilities 927,741   1,009,489  
Creditors: amounts falling due after more than one year 9
(5,667
 )
(39,667
 )
Provisions for liabilities
(2,780
 ) -  
Net assets
919,294
 
969,822
 
Capital and reserves    
Called up share capital
9,800
 
9,800
 
Other reserves
5,100
 
5,100
 
Profit and loss account
904,394
 
954,922
 
Shareholders funds
919,294
 
969,822
 
For the year ending
30 September 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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.
These
financial statements
were approved by the board of directors and authorised for issue on
25 September 2026
, and are signed on behalf of the board by:
Mr David Mason
Director
Company registration number:
06262408
Carter Mason Electricals Limited
Notes to the Financial Statements
Year ended
30 September 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Unit 1A Trentham Trade Park Off Stanley Matthews Way
,
Trentham
,
Stoke On Trent
,
ST4 8GA
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Land and buildings
Straight line over 25 years
Office equipment
Straight line over 3 years
Fixtures and fittings
15% reducing balance
Motor vehicles
25% straight line

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was
12
(2024:
11
).

5 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 October 2024
173,846
 
39,730
 
213,576
 
Additions -  
11,645
 
11,645
 
At
30 September 2025
173,846
 
51,375
 
225,221
 
Depreciation      
At
1 October 2024
102,839
 
32,012
 
134,851
 
Charge
6,954
 
3,595
 
10,549
 
At
30 September 2025
109,793
 
35,607
 
145,400
 
Carrying amount      
At
30 September 2025
64,053
 
15,768
 
79,821
 
At 30 September 2024
71,007
 
7,718
 
78,725
 

6 Debtors

20252024
££
Trade debtors
674,104
 
605,113
 
Amounts owed by group undertakings and undertakings in which the company has a participating interest
34,000
 
34,000
 
Other debtors
11,501
 
30,898
 
719,605
 
670,011
 

7 Investments

20252024
££
Other current asset investments
152,165
 
150,000
 

8 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts
34,000
 
34,000
 
Trade creditors
318,150
 
414,121
 
Taxation and social security
89,889
 
49,004
 
Other creditors
11,021
 
21,279
 
453,060
 
518,404
 

9 Creditors: amounts falling due after more than one year

20252024
££
Bank loans and overdrafts
5,667
 
39,667