CARPENTER LIMITED

• ⚠

  Confirmation statement overdue

  Due 2026-06-24.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

1. CARPENTER LIMITED 1994-01-24 → present
2. E.R. CARPENTER PLC 1990-07-02 → 1994-01-24
3. HYMAN PLC 1985-07-01 → 1990-07-02
4. I & J HYMAN PUBLIC LIMITED COMPANY 1926-07-02 → 1985-07-01

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

KPMG LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Directors have prepared the financial statements on the going concern basis as they do not intend to liquidate the Company or to cease its operations, and as they have concluded that the Company's financial position means that this is realistic. They have also concluded that there are no material uncertainties that could have cast significant doubt over its ability to continue as a going concern for at least a year from the date of approval of the financial statements ("the going concern period").”

Group structure

1. CARPENTER LIMITED · parent
   1. Carpenter Engineered Foams Corby Ltd 100% · UK · The assets and liabilities and business of Carpenter Engineered Foams Corby Limited were hived up into Carpenter Limited. Carpenter Engineered Foams Corby Limited remains an active company.

Significant events

• “On 12 June 2023 Carpenter Limited acquired 100% of the whole of the share capital of Recticel Engineered Foams Corby Limited for a consideration of £19.9m.”
• “On 1 April 2024, following the sale of customer relationships by its subsidiary Carpenter Engineered Foams Corby Limited, this resulted in an indicator of impairment in the CGU and an impairment charge of £14,766,000 against the cost of Investment was booked in the 2024 Statutory accounts.”
• “On 1 July 2024, the assets and liabilities and business of Carpenter Engineered Foams Corby Limited, a 100% owned subsidiary of the company, were hived up into Carpenter Limited and so the results reflect the second half year trading from that hive-up.”
• “During the year, the transaction to hive up trade and assets of Carpenter Engineering Foam Corby Limited into Carpenter Limited took place. The company met the conditions under FRS102 to apply merger accounting and elected to apply merger accounting prospectively.”
• “As at 1 April 2024, the value in use calculations for Carpenter Engineering Foams Corby Limited which is assessed to be a single CGU were impaired following the sale of certain customer relationships within the CGU representing a significant reorganisation in the business model and an indicator of impairment of the CGU. Consequently, an impairment charge of £14,766,000 was recorded against the investment.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

3

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.