Carling Land & Property Limited

Registered number

06835214

Unaudited Filleted Accounts

31 March 2026

Carling Land & Property Limited
Registered number:		06835214
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		285,059			285,079

Current assets
Debtors	4	264			233
Cash at bank and in hand		2,626			2,584
		2,890			2,817

Creditors: amounts falling due within one year	5	(40,729)			(39,877)

Net current liabilities			(37,839)			(37,060)

Total assets less current liabilities			247,220			248,019

Creditors: amounts falling due after more than one year	6		(102,151)			(112,488)

Provisions for liabilities			(2,615)			(2,618)


Net assets			142,454			132,913

Capital and reserves
Called up share capital			4			4
Profit and loss account			142,450			132,909

Shareholders' funds			142,454			132,913

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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 and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mark Robert Carling
Director
Approved by the board on 29 October 2026

Carling Land & Property Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Plant and machinery	25% reducing balance

	Investment property
	Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2025	285,000		1,332		286,332
	At 31 March 2026	285,000		1,332		286,332

	Depreciation
	At 1 April 2025	-		1,253		1,253
	Charge for the year	-		20		20
	At 31 March 2026	-		1,273		1,273

	Net book value
	At 31 March 2026	285,000		59		285,059
	At 31 March 2025	285,000		79		285,079


	Freehold land and buildings:			2026		2025
£					£
	Historical cost			271,298		271,298
	Cumulative depreciation based on historical cost			59,685		54,259
				211,613		217,039
	Mark Robert Carling, a chartered surveyor, has valued the property based on open market values for existing use basis. There was no material change in value during the period.


4	Debtors			2026		2025
£					£

	Other debtors			264		233


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			8,021		7,474
	Taxation and social security costs			3,263		2,956
	Other creditors			29,445		29,447
				40,729		39,877


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			102,151		112,488


7	Loans			2026		2025
£					£
	Creditors include:
	Instalments falling due for payment after more than five years			62,317		73,245


	Secured bank loans			110,171		119,962

	Bank loans are secured by a legal charge against investment property owned by the company.


8	Related party transactions

	At the period end there were interest free, unsecured loans due to Mark Robert Carling by the company of £13,506 (2025: £13,506). During the year, the company issued rental and insurance recharge invoices amounting to £22,358 to Carling Jones Limited (2025: £22,312) of which Mark Robert Carling is also a director.


9	Controlling party

	There is no overall controlling party.


10	Other information

	Carling Land & Property Limited is a private company limited by shares and incorporated in England. Its registered office is:
	68 High Street
	Skipton
	North Yorkshire
	BD23 1JJ