Company Registration No. 05996906 (England and Wales)
Calder Building Services (UK) Limited
Unaudited
Financial Statements
for the year ended 30 November 2021
PAGES FOR FILING WITH REGISTRAR
Calder Building Services (UK) Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
Calder Building Services (UK) Limited
Statement of financial position
as at 30 November 2021
- 1 -
2021
2020
Notes
£
£
£
£
Fixed assets
Tangible assets
4
67,043
81,441
Current assets
Stocks
2,675
2,590
Debtors
5
533,692
369,514
Cash at bank and in hand
348,508
585,975
884,875
958,079
Creditors: amounts falling due within one year
6
(456,462)
(372,891)
Net current assets
428,413
585,188
Total assets less current liabilities
495,456
666,629
Creditors: amounts falling due after more than one year
7
(170,833)
(220,833)
Provisions for liabilities
9
(9,046)
(11,545)
Net assets
315,577
434,251
Capital and reserves
Called up share capital
9
10
10
Profit and loss reserves
315,567
434,241
Total equity
315,577
434,251
Calder Building Services (UK) Limited
Statement of financial position (continued)
as at 30 November 2021
- 2 -

The director of the company has elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 30 November 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 22 July 2022
D B J Hoey
Director
Company Registration No. 05996906
Calder Building Services (UK) Limited
Notes to the financial statements
for the year ended 30 November 2021
- 3 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover represents the fair value of the consideration received for goods and services provided in the normal course of business, and is shown net of VAT.

 

Turnover is recognised upon the performance of contractual service obligations where a right to consideration is due.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and machinery
15% reducing balance basis
Fixtures, fittings & equipment
25% straight line basis
Motor vehicles
25% reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax is recognised on all timing differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period ad reduced to the extent that is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates that have been enacted or substantively enacted by the end of the reporting period.

Calder Building Services (UK) Limited
Notes to the financial statements (continued)
for the year ended 30 November 2021
1
Accounting policies
(continued)
- 4 -
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

 

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2021
2020
Number
Number
Total
14
13
Calder Building Services (UK) Limited
Notes to the financial statements (continued)
for the year ended 30 November 2021
- 5 -
4
Tangible fixed assets
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 December 2020 and 30 November 2021
74,241
8,662
183,923
266,826
Depreciation and impairment
At 1 December 2020
60,682
7,650
117,053
185,385
Depreciation charged in the year
2,034
573
11,791
14,398
At 30 November 2021
62,716
8,223
128,844
199,783
Carrying amount
At 30 November 2021
11,525
439
55,079
67,043
At 30 November 2020
13,559
1,012
66,870
81,441
5
Debtors
2021
2020
Amounts falling due within one year:
£
£
Trade debtors
520,957
322,859
Corporation tax recoverable
11,174
45,094
Other debtors
250
250
Prepayments and accrued income
1,311
1,311
533,692
369,514
6
Creditors: amounts falling due within one year
2021
2020
£
£
Bank loans
50,000
29,167
Trade creditors
311,347
259,365
Taxation and social security
91,707
80,284
Other creditors
1,408
2,075
Accruals and deferred income
2,000
2,000
456,462
372,891

The bank loan is secured.

7
Creditors: amounts falling due after more than one year
2021
2020
£
£
Bank loans
170,833
220,833
Calder Building Services (UK) Limited
Notes to the financial statements (continued)
for the year ended 30 November 2021
7
Creditors: amounts falling due after more than one year
(continued)
- 6 -

The long term loans are secured.

8
Provisions for liabilities
2021
2020
£
£
Deferred tax liabilities
9,046
11,545
9
Called up share capital
2021
2020
2021
2020
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
8
8
8
8
Ordinary non-voting shares of £1 each
2
2
2
2
10
10
10
10
10
Parent company

From 15 October 2020 the parent company is Caldercool Holdings Ltd, a company registered in England & Wales whose registered office is Calder House, 4 Keighley Road, Ovenden, Halifax, HX3 6QP.

11
Company information

Calder Building Services (UK) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Calder House, 4 Keighley Road, Ovenden, Halifax, HX3 6QP.

2021-11-302020-12-01false22 July 2022CCH SoftwareCCH Accounts Production 2022.200No description of principal activityD B J HoeyA V Hoey059969062020-12-012021-11-30059969062021-11-30059969062020-11-3005996906core:PlantMachinery2021-11-3005996906core:FurnitureFittings2021-11-3005996906core:MotorVehicles2021-11-3005996906core:PlantMachinery2020-11-3005996906core:FurnitureFittings2020-11-3005996906core:MotorVehicles2020-11-3005996906core:CurrentFinancialInstrumentscore:WithinOneYear2021-11-3005996906core:CurrentFinancialInstrumentscore:WithinOneYear2020-11-3005996906core:CurrentFinancialInstruments2021-11-3005996906core:CurrentFinancialInstruments2020-11-3005996906core:Non-currentFinancialInstruments2021-11-3005996906core:Non-currentFinancialInstruments2020-11-3005996906core:ShareCapital2021-11-3005996906core:ShareCapital2020-11-3005996906core:RetainedEarningsAccumulatedLosses2021-11-3005996906core:RetainedEarningsAccumulatedLosses2020-11-3005996906core:ShareCapitalOrdinaryShares2021-11-3005996906core:ShareCapitalOrdinaryShares2020-11-3005996906bus:Director12020-12-012021-11-3005996906core:PlantMachinery2020-12-012021-11-3005996906core:FurnitureFittings2020-12-012021-11-3005996906core:MotorVehicles2020-12-012021-11-30059969062019-12-012020-11-3005996906core:PlantMachinery2020-11-3005996906core:FurnitureFittings2020-11-3005996906core:MotorVehicles2020-11-30059969062020-11-3005996906bus:PrivateLimitedCompanyLtd2020-12-012021-11-3005996906bus:SmallCompaniesRegimeForAccounts2020-12-012021-11-3005996906bus:FRS1022020-12-012021-11-3005996906bus:AuditExemptWithAccountantsReport2020-12-012021-11-3005996906bus:CompanySecretary12020-12-012021-11-3005996906bus:FullAccounts2020-12-012021-11-30xbrli:purexbrli:sharesiso4217:GBP