REGISTERED NUMBER: 05116371 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Carlow Plant and Commercials Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Murphy

SECRETARY:

S Murphy

REGISTERED OFFICE:

260 Park Street

Luton

Bedfordshire

LU1 3HD

REGISTERED NUMBER:

05116371 (England and Wales)

ACCOUNTANTS:

Edwards and associates

28a Bedford Road

Barton Le Clay

Bedford

Bedfordshire

MK45 4PP

SOLICITORS:

Neves Solicitors

A W House

6 - 8 Stuart Street

Luton

Bedfordshire

LU1 2SJ

FIXED ASSETS

Tangible assets

4

182,844

186,281

CURRENT ASSETS

Debtors

5

327,156

276,419

Cash at bank

-

34,365

327,156

310,784

CREDITORS

Amounts falling due within one year

6

282,844

291,165

NET CURRENT ASSETS

44,312

19,619

TOTAL ASSETS LESS CURRENT LIABILITIES

227,156

205,900

CREDITORS

Amounts falling due after more than one year

7

(1,868

)

(11,732

)

PROVISIONS FOR LIABILITIES

(1,382

)

(2,087

)

NET ASSETS

223,906

192,081

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

222,906

191,081

SHAREHOLDERS' FUNDS

223,906

192,081

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 November 2025 and were signed by:

S Murphy - Director

1.	STATUTORY INFORMATION

Carlow Plant and Commercials 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.

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

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 reducing balance and 10% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

402,243

Additions

36,700

At 30 April 2025

438,943

DEPRECIATION

At 1 May 2024

215,962

Charge for year

40,137

At 30 April 2025

256,099

NET BOOK VALUE

At 30 April 2025

182,844

At 30 April 2024

186,281

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

167,283

276,419

Other debtors

159,873

-

327,156

276,419

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

16,578

10,800

Trade creditors

172,321

218,470

Taxation and social security

47,504

23,655

Other creditors

46,441

38,240

282,844

291,165

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

1,868

11,732

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £40,000 were paid to the director .

At 30th April 2025 Carlow Plant and Commercials Limited owed Mr S Murphy the sole Director and 50% shareholder £44,491 (2024 - £37,766) through his Directors current account. This debt to him is repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is S Murphy.

The ultimate controlling party is S Murphy.

The ultimate controlling party of Carlow Plant and Commercials Limited is Mr S Murphy through his ownership of half the share capital of the company and her sole Directorship.