REGISTERED NUMBER: 02773617 (England and Wales)

CARBON.CLIMATE.CERTIFIED LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B G Rankin

S Buckley

SECRETARY:

S Buckley

REGISTERED OFFICE:

Department Leeds Docks

4 The Boulevard

Leeds

West Yorkshire

LS10 1PZ

REGISTERED NUMBER:

02773617 (England and Wales)

ACCOUNTANTS:

UHY BPR Heaton

Chartered Accountants

Glenewes House

Gate Way Drive

Leeds

West Yorkshire

LS19 7XY

BANKERS:

Starling bank

5th Floor

London Fruit and Wool Exchange

1 Duval Square

London

EC2M 2PP

FIXED ASSETS

Tangible assets

4

119,136

149,657

CURRENT ASSETS

Debtors

5

359,869

236,864

Cash at bank

147,725

126,219

507,594

363,083

CREDITORS

Amounts falling due within one year

6

(376,017

)

(347,014

)

NET CURRENT ASSETS

131,577

16,069

TOTAL ASSETS LESS CURRENT LIABILITIES

250,713

165,726

PROVISIONS FOR LIABILITIES

(10,279

)

(16,665

)

NET ASSETS

240,434

149,061

CAPITAL AND RESERVES

Called up share capital

8

392

392

Capital redemption reserve

628

628

Retained earnings

239,414

148,041

SHAREHOLDERS' FUNDS

240,434

149,061

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 26 October 2026 and were signed on its behalf by:

B G Rankin - Director

1.	STATUTORY INFORMATION

Carbon.Climate.Certified 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.

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

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

Revenue represents the fair value of consideration receivable in respect of professional services provided during the year where the right to consideration has been obtained through performance.

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

-

15% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial assets and liabilities are initially measured at transaction price, except for those financial assets classified as at fair value through profit and loss.

Basic financial instruments

Basic financial instruments are those with relatively straight forward terms and would normally include cash, bank balances, trade debtors, trade creditors and uncomplicated bank loans.

When the arrangement does not constitute a financing transaction, e.g. trade debtors on normal commercial terms, the debtor will be valued initially at transaction price (i.e. cost) and subsequently at transaction price less impairment (if any) due to concerns over recoverability.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 9 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

225,123

Additions

2,785

Disposals

(645

)

At 30 April 2026

227,263

DEPRECIATION

At 1 May 2025

75,466

Charge for year

32,739

Eliminated on disposal

(78

)

At 30 April 2026

108,127

NET BOOK VALUE

At 30 April 2026

119,136

At 30 April 2025

149,657

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

284,606

174,621

Other debtors

75,263

62,243

359,869

236,864

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

119,220

135,791

Taxation and social security

152,228

68,095

Other creditors

104,569

143,128

376,017

347,014

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

109,440

84,000

Between one and five years

57,600

-

167,040

84,000

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

'A' Ordinary

£1

1

1

202

'C' Ordinary

£1

202

202

169

'D' Ordinary

£1

169

169

20

'E' Ordinary

£1

20

20

392

392