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REGISTERED NUMBER: 12051929 (England and Wales)

















REPORT OF THE DIRECTORS AND

UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 202

FOR

CALROC EAGLE HOLDINGS LIMITED

CALROC EAGLE HOLDINGS LIMITED (REGISTERED NUMBER: 12051929)






CONTENTS OF THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023




Page

Company Information 1

Report of the Directors 2

Consolidated Income Statement 3

Consolidated Balance Sheet 4

Company Balance Sheet 6

Notes to the Consolidated Financial Statements 7


CALROC EAGLE HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2023







DIRECTORS: D C Taylor
Mrs K C Taylor





REGISTERED OFFICE: 12 Market Street
Hebden Bridge
HX7 6AD





REGISTERED NUMBER: 12051929 (England and Wales)





ACCOUNTANTS: Cresswells
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD

CALROC EAGLE HOLDINGS LIMITED (REGISTERED NUMBER: 12051929)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31ST MARCH 2023

The directors present their report with the financial statements of the company and the group for the year ended 31st March 2023.

DIRECTORS
The directors shown below have held office during the whole of the period from 1st April 2022 to the date of this report.

D C Taylor
Mrs K C Taylor

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





D C Taylor - Director


12th October 2023

CALROC EAGLE HOLDINGS LIMITED (REGISTERED NUMBER: 12051929)

CONSOLIDATED INCOME STATEMENT
FOR THE YEAR ENDED 31ST MARCH 2023

2023 2022
£    £   

TURNOVER - -

Administrative expenses 209,478 13,144
(209,478 ) (13,144 )

Other operating income 360,946 265,312
OPERATING PROFIT 151,468 252,168

Interest receivable and similar income 285 -
151,753 252,168

Interest payable and similar expenses 50,045 -
PROFIT BEFORE TAXATION 101,708 252,168

Tax on profit 19,324 65,012
PROFIT FOR THE FINANCIAL YEAR 82,384 187,156

Profit attributable to:
Owners of the parent 82,384 187,156

CALROC EAGLE HOLDINGS LIMITED (REGISTERED NUMBER: 12051929)

CONSOLIDATED BALANCE SHEET
31ST MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investments 5 - -
Investment property 6 5,135,822 3,125,000
5,135,822 3,125,000

CURRENT ASSETS
Debtors 7 11,667 26,079
Cash at bank 79,987 726,241
91,654 752,320
CREDITORS
Amounts falling due within one year 8 289,235 81,463
NET CURRENT (LIABILITIES)/ASSETS (197,581 ) 670,857
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,938,241

3,795,857

CREDITORS
Amounts falling due after more than
one year

9

(1,060,000

)

-

PROVISIONS FOR LIABILITIES (91,147 ) (91,147 )
NET ASSETS 3,787,094 3,704,710

CAPITAL AND RESERVES
Called up share capital 1,053 1,053
Merger reserve 1,730,286 1,730,286
Fair value reserve 10 418,835 418,835
Retained earnings 1,636,920 1,554,536
SHAREHOLDERS' FUNDS 3,787,094 3,704,710

The company and the group are entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2023.

The members have not required the company and the group to obtain an audit of its financial statements for the year ended 31st March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a) ensuring that the group 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 and the group as at the end of each financial year and of the group's 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 and the group.

CALROC EAGLE HOLDINGS LIMITED (REGISTERED NUMBER: 12051929)

CONSOLIDATED BALANCE SHEET - continued
31ST MARCH 2023


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

The financial statements were approved by the Board of Directors and authorised for issue on 12th October 2023 and were signed on its behalf by:





D C Taylor - Director


CALROC EAGLE HOLDINGS LIMITED (REGISTERED NUMBER: 12051929)

COMPANY BALANCE SHEET
31ST MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investments 5 2,106 2,106
Investment property 6 - -
2,106 2,106

CURRENT ASSETS
Debtors 7 - 10,000
Cash at bank 59,202 115
59,202 10,115
CREDITORS
Amounts falling due within one year 8 953 1,493
NET CURRENT ASSETS 58,249 8,622
TOTAL ASSETS LESS CURRENT
LIABILITIES

60,355

10,728

CAPITAL AND RESERVES
Called up share capital 1,053 1,053
Retained earnings 10 59,302 9,675
SHAREHOLDERS' FUNDS 60,355 10,728

Company's profit/(loss) for the financial
year

49,627

(240

)

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

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 12th October 2023 and were signed on its behalf by:





D C Taylor - Director


CALROC EAGLE HOLDINGS LIMITED (REGISTERED NUMBER: 12051929)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023

1. STATUTORY INFORMATION

Calroc Eagle Holdings 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 General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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

There were no staff costs for the year ended 31st March 2023 nor for the year ended 31st March 2022.

The average number of employees during the year was 2 (2022 - 2 ) .

4. INDIVIDUAL INCOME STATEMENT

As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.


CALROC EAGLE HOLDINGS LIMITED (REGISTERED NUMBER: 12051929)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023

5. FIXED ASSET INVESTMENTS

Company
Shares in
group
undertakings
£   
COST
At 1st April 2022
and 31st March 2023 2,106
NET BOOK VALUE
At 31st March 2023 2,106
At 31st March 2022 2,106


6. INVESTMENT PROPERTY

Group
Total
£   
FAIR VALUE
At 1st April 2022 3,125,000
Additions 2,010,822
At 31st March 2023 5,135,822
NET BOOK VALUE
At 31st March 2023 5,135,822
At 31st March 2022 3,125,000

Fair value at 31st March 2023 is represented by:
£   
Valuation in 2020 300,441
Valuation in 2021 119,541
Valuation in 2022 90,000
Cost 4,625,840
5,135,822

If investment properties had not been revalued they would have been included at the following historical cost:

2023 2022
£    £   
Cost 4,625,840 2,615,018

Investment properties were valued on an open market basis on 8th December 2020 by the director's .

CALROC EAGLE HOLDINGS LIMITED (REGISTERED NUMBER: 12051929)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group Company
2023 2022 2023 2022
£    £    £    £   
Trade debtors 11,667 11,667 - -
Amounts owed by group undertakings - 10,000 - 10,000
Other debtors - 4,412 - -
11,667 26,079 - 10,000

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group Company
2023 2022 2023 2022
£    £    £    £   
Bank loans and overdrafts 80,000 - - -
Trade creditors 264 240 - 240
Taxation and social security 23,030 47,912 - -
Other creditors 185,941 33,311 953 1,253
289,235 81,463 953 1,493

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

Group
2023 2022
£    £   
Bank loans 1,060,000 -

Amounts falling due in more than five years:

Group
2023 2022
£    £   
Repayable by instalments
Bank loans more 5 yr by instal 740,000 -

10. RESERVES

Group
Fair
value
reserve
£   
At 1st April 2022
and 31st March 2023 418,835

Company
Retained
earnings
£   

At 1st April 2022 9,675
Profit for the year 49,627
At 31st March 2023 59,302

CALROC EAGLE HOLDINGS LIMITED (REGISTERED NUMBER: 12051929)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023

10. RESERVES - continued