REGISTERED NUMBER: 05156932 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

CASPELL CARPENTRY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D R Caspell

SECRETARY:

Ms L J Taylor

REGISTERED OFFICE:

Little Pilgrims

Pilgrims Way

Charing

Ashford

Kent

TN27 0NA

REGISTERED NUMBER:

05156932 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

Invicta Business Centre

Monument Way

Orbital Park

Ashford

Kent

TN24 0HB

FIXED ASSETS

Tangible assets

5

18,736

4,736

CURRENT ASSETS

Stocks

750

750

Debtors

6

24,070

27,570

Cash at bank

9,875

6,809

34,695

35,129

CREDITORS

Amounts falling due within one year

7

46,534

13,384

NET CURRENT (LIABILITIES)/ASSETS

(11,839

)

21,745

TOTAL ASSETS LESS CURRENT LIABILITIES

6,897

26,481

PROVISIONS FOR LIABILITIES

837

1,184

NET ASSETS

6,060

25,297

CAPITAL AND RESERVES

Called up share capital

31

31

Retained earnings

6,029

25,266

6,060

25,297

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 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 9 October 2026 and were signed by:

D R Caspell - Director

1.	STATUTORY INFORMATION

Caspell Carpentry Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

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 a straight line basis

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year 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.

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.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2025

22,566

-

22,566

Additions

833

15,590

16,423

At 31 March 2026

23,399

15,590

38,989

DEPRECIATION

At 1 April 2025

17,830

-

17,830

Charge for year

2,221

202

2,423

At 31 March 2026

20,051

202

20,253

NET BOOK VALUE

At 31 March 2026

3,348

15,388

18,736

At 31 March 2025

4,736

-

4,736

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

5,438

Other debtors

24,070

22,132

24,070

27,570

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

216

-

Taxation and social security

2,244

11,988

Other creditors

44,074

1,396

46,534

13,384