Martin Carr Estates Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 07148053

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		279		1,763

			279		1,763
CURRENT ASSETS
Debtors		27,331		74,148
Cash at bank and in hand		95,491		64,930

		122,822		139,078
Creditors: Amounts Falling Due Within One Year		(19,367 )		(30,387 )

NET CURRENT ASSETS (LIABILITIES)			103,455		108,691

TOTAL ASSETS LESS CURRENT LIABILITIES			103,734		110,454

PROVISIONS FOR LIABILITIES
Deferred Taxation			(53 )		(440 )

NET ASSETS			103,681		110,014

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			103,581		109,914

SHAREHOLDERS' FUNDS			103,681		110,014

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Martin Carr Estates Ltd

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr C J Carr

Director

16th October 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Martin Carr Estates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07148053 . The registered office is Top Floor, West Hill House, Dartford, Kent, DA1 2EU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of four years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% on reducing balance
Computer Equipment	25% on cost

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

Tax is recognised in the profit and loss account 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 6)

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Martin Carr Estates Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 March 2025	8,285

As at 28 February 2026	8,285

Amortisation
As at 1 March 2025	8,285

As at 28 February 2026	8,285

Net Book Value
As at 28 February 2026	-

As at 1 March 2025	-

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 March 2025	2,750	7,109	9,859
Additions	-	107	107

As at 28 February 2026	2,750	7,216	9,966

Depreciation
As at 1 March 2025	1,624	6,472	8,096
Provided during the period	225	1,366	1,591

As at 28 February 2026	1,849	7,838	9,687

Net Book Value
As at 28 February 2026	901	(622 )	279

As at 1 March 2025	1,126	637	1,763

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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