Higher Carnebone Ltd - Filleted accounts

Registered number

12016781

Higher Carnebone Ltd

Filleted Accounts

31 May 2026

Higher Carnebone Ltd
Registered number:	12016781
Balance Sheet
as at 31 May 2026

		2026			2025
£			£

Fixed assets		21,294			25,831
Current assets	1,631			2,137
Creditors: amounts falling due within one year	(66,705)			(61,902)
Net current liabilities		(65,074)			(59,765)
Total assets less current liabilities		(43,780)			(33,934)
Accruals and deferred income		(510)			(572)
Net liabilities		(44,290)			(34,506)

Capital and reserves		(44,290)			(34,506)

Number			Number
Average number of employees		1			1

At the period end, the company owed £59,025 (2025: £53,010) to Mr A Palmer, director. The loan is interest free and repayable on demand. At the period end, the company owed £7,680 (2025: £7,530) to Palmer Fabrications Ltd, also owned by Mr A Palmer, director. The loan is interest free and repayable on demand.
These financial statements for the year ended 31st May 2025 are the first financial statements prepared in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime. The date of transition is 1st June 2026. The transition from FRS 102 to FRS 105 has necessitated changes in accounting policies. The main changes are: Deferred Tax: Deferred tax liabilities/assets previously recognized under FRS 102 have been derecognized. The net effect of these adjustments on the opening reserves at the date of transition is £2,577 [Decrease].
The company is a private company limited by shares and incorporated in England. Its registered office is Unit 3 Building B Green Court, Truro Business Park, Threemilestone, Truro, Cornwall, England, TR4 9LF.
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Aaron Palmer
Director
Approved by the board on 5 October 2026