Carleton Homes Limited - Filleted accounts

Registered number

03799040

Carleton Homes Limited

Filleted Accounts

31 July 2025

Carleton Homes Limited
Registered number:		03799040
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		16,247			18,210

Current assets
Debtors	4	3,188			3,636
Cash at bank and in hand		95,602			92,166
		98,790			95,802

Creditors: amounts falling due within one year	5	(11,946)			(5,299)

Net current assets			86,844			90,503

Total assets less current liabilities			103,091			108,713


Provisions for liabilities			(3,087)			(3,460)


Net assets			100,004			105,253

Capital and reserves
Called up share capital			100			100
Profit and loss account			99,904			105,153

Shareholders' funds			100,004			105,253

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 members have 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 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.




L Cresswell
Director
Approved by the board on 23 October 2025

Carleton Homes Limited
Notes to the Accounts
for the year ended 31 July 2025


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:

	Plant and machinery	25% reducing balance
	Motor vehicles	25% reducing balance

	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			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 August 2024	13,419		29,040		42,459
	Additions	3,453		-		3,453
	At 31 July 2025	16,872		29,040		45,912

	Depreciation
	At 1 August 2024	11,544		12,705		24,249
	Charge for the year	1,332		4,084		5,416
	At 31 July 2025	12,876		16,789		29,665

	Net book value
	At 31 July 2025	3,996		12,251		16,247
	At 31 July 2024	1,875		16,335		18,210


4	Debtors			2025		2024
£					£

	Trade debtors			984		-
	Other debtors			2,204		3,636
				3,188		3,636


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			253		-
	Trade creditors			1,146		2,840
	Taxation and social security costs			1,236		-
	Other creditors			9,311		2,459
				11,946		5,299


6	Controlling party

	There was no overall controlling party during the year


7	Other information

	Carleton Homes Limited is a private company limited by shares and incorporated in England. Its registered office is: