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REGISTERED NUMBER: 06070920 (England and Wales)















ALEXANDER CALDER FINANCIAL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2023






ALEXANDER CALDER FINANCIAL LIMITED (REGISTERED NUMBER: 06070920)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ALEXANDER CALDER FINANCIAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2023







DIRECTORS: G J Bartram
N S Ruff





SECRETARY: G J Bartram





REGISTERED OFFICE: 35 Carlton Road
Worksop
Nottinghamshire
S80 1PD





REGISTERED NUMBER: 06070920 (England and Wales)






ALEXANDER CALDER FINANCIAL LIMITED (REGISTERED NUMBER: 06070920)

BALANCE SHEET
31 JANUARY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 269,367 321,407
Tangible assets 5 2,407 2,532
Investments 6 500 500
272,274 324,439

CURRENT ASSETS
Debtors 7 616,494 695,011
Cash at bank and in hand 25,027 69,593
641,521 764,604
CREDITORS
Amounts falling due within one year 8 176,394 298,982
NET CURRENT ASSETS 465,127 465,622
TOTAL ASSETS LESS CURRENT
LIABILITIES

737,401

790,061

CREDITORS
Amounts falling due after more than one
year

9

(56,188

)

(116,207

)

PROVISIONS FOR LIABILITIES (403 ) (415 )
NET ASSETS 680,810 673,439

CAPITAL AND RESERVES
Called up share capital 1,204 1,204
Retained earnings 679,606 672,235
SHAREHOLDERS' FUNDS 680,810 673,439

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 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.

ALEXANDER CALDER FINANCIAL LIMITED (REGISTERED NUMBER: 06070920)

BALANCE SHEET - continued
31 JANUARY 2023


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 14 October 2023 and were signed on its behalf by:





G J Bartram - Director


ALEXANDER CALDER FINANCIAL LIMITED (REGISTERED NUMBER: 06070920)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023


1. STATUTORY INFORMATION

Alexander Calder Financial Limited 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 represents fees for the provision of financial services.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of businesses in 2019, 2020 and 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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, 15% on reducing balance and Straight line over 3 years

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

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.

ALEXANDER CALDER FINANCIAL LIMITED (REGISTERED NUMBER: 06070920)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2022
and 31 January 2023 824,874
AMORTISATION
At 1 February 2022 503,467
Charge for year 52,040
At 31 January 2023 555,507
NET BOOK VALUE
At 31 January 2023 269,367
At 31 January 2022 321,407

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2022 77,950
Additions 300
At 31 January 2023 78,250
DEPRECIATION
At 1 February 2022 75,418
Charge for year 425
At 31 January 2023 75,843
NET BOOK VALUE
At 31 January 2023 2,407
At 31 January 2022 2,532

ALEXANDER CALDER FINANCIAL LIMITED (REGISTERED NUMBER: 06070920)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2023


6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 February 2022
and 31 January 2023 500
NET BOOK VALUE
At 31 January 2023 500
At 31 January 2022 500

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 53,489 48,617
Other debtors 563,005 646,394
616,494 695,011

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 1,204 1,028
Taxation and social security 34,730 52,947
Other creditors 130,460 235,007
176,394 298,982

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 25,000 35,000
Other creditors 31,188 81,207
56,188 116,207

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at the year end the Company owed the directors :

G J Bartram£9 (2022 : £9)

N S Ruff£Nil(2022 : £Nil)

ALEXANDER CALDER FINANCIAL LIMITED (REGISTERED NUMBER: 06070920)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2023


11. RELATED PARTY DISCLOSURES

Other debtors includes loans to:

Alexander Calder Financial Holdings Limited of £562,000 (two of the directors and shareholders of Alexander Calder Financial Holdings Ltd are also directors and shareholders of Alexander Calder Financial Ltd)

ACF Mortgages Ltd of £435 (the director and shareholder of ACF Mortgages Ltd is also a director and shareholder of Alexander Calder Financial Ltd)

Other creditors includes loans from:

Trailblazer Tracking Ltd of £495 (two of the directors and shareholders of Trailblazer Tracking Ltd are also directors and shareholders of Alexander Calder Financial Ltd)

Milverdex Ltd of £59,806 (the director and shareholder of Milverdex Ltd is also a director and shareholder of Alexander Calder Financial Ltd)

NCR Asset Management Ltd of £9,662 (the director and shareholder of NCR Asset Management Ltd is also a director and shareholder of Alexander Calder Financial Ltd).

These amounts are considered to be recoverable and there are no fixed repayment terms. The loans are interest free.