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REGISTERED NUMBER: SC273437 (Scotland)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

CALLANDERS LIMITED

CALLANDERS LIMITED (REGISTERED NUMBER: SC273437)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CALLANDERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTOR: D R Callander



SECRETARY: Mrs L M Callander



REGISTERED OFFICE: 53 High Street
Dumbarton
G82 1LS



REGISTERED NUMBER: SC273437 (Scotland)



ACCOUNTANTS: Callanders Limited
Chartered Accountants
53 High Street
Dumbarton
G82 1LS



BANKERS: The Royal Bank of Scotland plc
37 High Street
Dumbarton
G82 1LX

CALLANDERS LIMITED (REGISTERED NUMBER: SC273437)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 35,521 54,763
Tangible assets 5 564 867
36,085 55,630

CURRENT ASSETS
Work in progress 8,955 8,308
Debtors 6 54,566 75,515
Cash at bank 64,708 79,120
128,229 162,943
CREDITORS
Amounts falling due within one year 7 62,149 56,122
NET CURRENT ASSETS 66,080 106,821
TOTAL ASSETS LESS CURRENT
LIABILITIES

102,165

162,451

CAPITAL AND RESERVES
Called up share capital 111 111
Share premium 39,475 39,475
Retained earnings 62,579 122,865
SHAREHOLDERS' FUNDS 102,165 162,451

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

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

CALLANDERS LIMITED (REGISTERED NUMBER: SC273437)

BALANCE SHEET - continued
31 OCTOBER 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 director and authorised for issue on 22 November 2023 and were signed by:





D R Callander - Director


CALLANDERS LIMITED (REGISTERED NUMBER: SC273437)

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


1. STATUTORY INFORMATION

Callanders Limited is a private company, limited by shares , registered in Scotland. 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 net sales of professional services, excluding value added tax.

Goodwill
Goodwill is the difference between the amount paid on the acquisition of a business and the aggregate fair value of its separable net assets. It has been capitalised and is stated at cost and will be amortised over 10 years commencing with the year ending 31 October 2016.

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 3 ) .

CALLANDERS LIMITED (REGISTERED NUMBER: SC273437)

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


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2022 187,148
Disposals (9,544 )
At 31 October 2023 177,604
AMORTISATION
At 1 November 2022 132,385
Charge for year 9,698
At 31 October 2023 142,083
NET BOOK VALUE
At 31 October 2023 35,521
At 31 October 2022 54,763

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022 7,288
Disposals (183 )
At 31 October 2023 7,105
DEPRECIATION
At 1 November 2022 6,421
Charge for year 268
Eliminated on disposal (148 )
At 31 October 2023 6,541
NET BOOK VALUE
At 31 October 2023 564
At 31 October 2022 867

CALLANDERS LIMITED (REGISTERED NUMBER: SC273437)

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


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 27,609 16,392
Other debtors 26,957 59,123
54,566 75,515

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Payments on account 10,037 18,539
Trade creditors 971 457
Taxation and social security 34,986 36,050
Other creditors 16,155 1,076
62,149 56,122