REGISTERED NUMBER: 03925746 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Carter & Co Accountants Ltd

T/A

Carter & Co.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J H Carter

N A E Davis

SECRETARY:

Mrs C L Carter

REGISTERED OFFICE:

19 Warren Park Way

Enderby

Leicester

LE19 4SA

REGISTERED NUMBER:

03925746 (England and Wales)

ACCOUNTANTS:

Carter & Co.

Accountants & Taxation Advisors

19 Warren Park Way

The Warrens Business Park

Enderby

Leicester

LE19 4SA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

25,151

27,939

25,151

27,939

CURRENT ASSETS

Debtors

6

104,765

102,148

Cash at bank

62,648

57,327

167,413

159,475

CREDITORS

Amounts falling due within one year

7

160,637

155,989

NET CURRENT ASSETS

6,776

3,486

TOTAL ASSETS LESS CURRENT LIABILITIES

31,927

31,425

PROVISIONS FOR LIABILITIES

6,267

6,960

NET ASSETS

25,660

24,465

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

25,658

24,463

SHAREHOLDERS' FUNDS

25,660

24,465

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 5 October 2026 and were signed on its behalf by:

J H Carter - Director

N A E Davis - Director

1.	STATUTORY INFORMATION

Carter & Co Accountants 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2001, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

25% on reducing balance and 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.

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 11 (2025 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

6,000

AMORTISATION

At 1 April 2025

and 31 March 2026

6,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

143,455

Additions

4,156

At 31 March 2026

147,611

DEPRECIATION

At 1 April 2025

115,516

Charge for year

6,944

At 31 March 2026

122,460

NET BOOK VALUE

At 31 March 2026

25,151

At 31 March 2025

27,939

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

86,366

77,221

Prepayments

18,399

24,927

104,765

102,148

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

19,223

28,457

Tax

41,435

35,406

Social security and other taxes

5,119

4,559

VAT

48,813

48,327

Other creditors

5,841

4,175

Directors' current accounts

39,391

34,328

Accrued expenses

815

737

160,637

155,989

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

20

Ordinary

£0.10

2

2

9.	ULTIMATE CONTROLLING PARTY