IRIS Accounts Production v23.3.1.45 10427163 Board of Directors 1.7.22 30.6.23 30.6.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh104271632022-06-30104271632023-06-30104271632022-07-012023-06-30104271632021-06-30104271632021-07-012022-06-30104271632022-06-3010427163ns10:Originalns15:EnglandWales2022-07-012023-06-3010427163ns14:PoundSterlingns10:Original2022-07-012023-06-3010427163ns10:Originalns10:Director12022-07-012023-06-3010427163ns10:Original2022-07-012023-06-3010427163ns10:Original2023-06-3010427163ns10:Originalns10:PrivateLimitedCompanyLtd2022-07-012023-06-3010427163ns10:Originalns10:SmallEntities2022-07-012023-06-3010427163ns10:Originalns10:AuditExempt-NoAccountantsReport2022-07-012023-06-3010427163ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-07-012023-06-3010427163ns10:SmallCompaniesRegimeForAccountsns10:Original2022-07-012023-06-3010427163ns10:Originalns10:FullAccounts2022-07-012023-06-3010427163ns10:Original12022-07-012023-06-3010427163ns10:Originalns10:Director22022-07-012023-06-3010427163ns10:CompanySecretary1ns10:Original2022-07-012023-06-3010427163ns10:Originalns10:RegisteredOffice2022-07-012023-06-3010427163ns10:Original2022-06-3010427163ns10:Originalns5:CurrentFinancialInstruments2023-06-3010427163ns10:Originalns5:CurrentFinancialInstruments2022-06-3010427163ns10:Originalns5:Non-currentFinancialInstruments2023-06-3010427163ns10:Originalns5:Non-currentFinancialInstruments2022-06-3010427163ns5:ShareCapitalns10:Original2023-06-3010427163ns5:ShareCapitalns10:Original2022-06-3010427163ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-06-3010427163ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-06-3010427163ns10:Originalns5:NetGoodwill2022-07-012023-06-3010427163ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-07-012023-06-3010427163ns10:Originalns5:ComputerSoftware2022-07-012023-06-3010427163ns10:Originalns5:PlantMachinery2022-07-012023-06-3010427163ns10:Original2021-07-012022-06-3010427163ns10:Originalns5:NetGoodwill2022-06-3010427163ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-06-3010427163ns10:Original2022-06-3010427163ns10:Originalns5:NetGoodwill2023-06-3010427163ns5:IntangibleAssetsOtherThanGoodwillns10:Original2023-06-3010427163ns10:Originalns5:NetGoodwill2022-06-3010427163ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-06-3010427163ns10:Originalns5:LandBuildings2022-06-3010427163ns10:Originalns5:PlantMachinery2022-06-3010427163ns10:Originalns5:LandBuildings2022-07-012023-06-3010427163ns10:Originalns5:LandBuildings2023-06-3010427163ns10:Originalns5:PlantMachinery2023-06-3010427163ns10:Originalns5:LandBuildings2022-06-3010427163ns10:Originalns5:PlantMachinery2022-06-3010427163ns10:Originalns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-07-012023-06-3010427163ns10:Originalns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-06-3010427163ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-06-3010427163ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-06-3010427163ns10:Originalns10:Director222022-06-3010427163ns10:Originalns10:Director222021-06-3010427163ns10:Originalns10:Director222022-07-012023-06-3010427163ns10:Originalns10:Director222021-07-012022-06-3010427163ns10:Originalns10:Director222023-06-3010427163ns10:Originalns10:Director222022-06-3010427163ns10:Original1ns10:Director12022-06-3010427163ns10:Original1ns10:Director12021-06-3010427163ns10:Original1ns10:Director12022-07-012023-06-3010427163ns10:Original1ns10:Director12021-07-012022-06-3010427163ns10:Original1ns10:Director12023-06-3010427163ns10:Original1ns10:Director12022-06-30
REGISTERED NUMBER: 10427163 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

CALLOW HALL LIMITED

CALLOW HALL LIMITED (REGISTERED NUMBER: 10427163)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CALLOW HALL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: C S Randall
E Burrows





SECRETARY: Tayler Bradshaw Limited





REGISTERED OFFICE: 1 Maiden Lane
Stamford
Lincolnshire
PE9 2AZ





REGISTERED NUMBER: 10427163 (England and Wales)





ACCOUNTANTS: Tayler Bradshaw
Cambridge House
16 High Street
Saffron Walden
Essex
CB10 1AX

CALLOW HALL LIMITED (REGISTERED NUMBER: 10427163)

BALANCE SHEET
30 JUNE 2023

30/6/23 30/6/22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 74,999 92,689
Tangible assets 5 5,831,013 5,935,819
5,906,012 6,028,508

CURRENT ASSETS
Stocks 76,615 54,423
Debtors 6 503,085 200,128
Cash at bank and in hand 374,016 558,155
953,716 812,706
CREDITORS
Amounts falling due within one year 7 612,159 772,789
NET CURRENT ASSETS 341,557 39,917
TOTAL ASSETS LESS CURRENT LIABILITIES 6,247,569 6,068,425

CREDITORS
Amounts falling due after more than one
year

8

7,996,205

8,128,764
NET LIABILITIES (1,748,636 ) (2,060,339 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (1,748,638 ) (2,060,341 )
SHAREHOLDERS' FUNDS (1,748,636 ) (2,060,339 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

CALLOW HALL LIMITED (REGISTERED NUMBER: 10427163)

BALANCE SHEET - continued
30 JUNE 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 13 February 2024 and were signed on its behalf by:





C S Randall - Director


CALLOW HALL LIMITED (REGISTERED NUMBER: 10427163)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1. STATUTORY INFORMATION

Callow Hall 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, 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.

Computer software is being fully amortised in the current year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on reducing balance, 25% on reducing balance and 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

CALLOW HALL LIMITED (REGISTERED NUMBER: 10427163)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 95 (2022 - 51 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 July 2022
and 30 June 2023 149,999 2,690 152,689
AMORTISATION
At 1 July 2022 60,000 - 60,000
Charge for year 15,000 2,690 17,690
At 30 June 2023 75,000 2,690 77,690
NET BOOK VALUE
At 30 June 2023 74,999 - 74,999
At 30 June 2022 89,999 2,690 92,689

CALLOW HALL LIMITED (REGISTERED NUMBER: 10427163)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2022 2,313,159 3,871,461 6,184,620
Additions 58,556 83,768 142,324
Disposals (128,250 ) - (128,250 )
At 30 June 2023 2,243,465 3,955,229 6,198,694
DEPRECIATION
At 1 July 2022 - 248,801 248,801
Charge for year - 118,880 118,880
At 30 June 2023 - 367,681 367,681
NET BOOK VALUE
At 30 June 2023 2,243,465 3,587,548 5,831,013
At 30 June 2022 2,313,159 3,622,660 5,935,819

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
Additions 20,016
At 30 June 2023 20,016
DEPRECIATION
Charge for year 4,170
At 30 June 2023 4,170
NET BOOK VALUE
At 30 June 2023 15,846

6. DEBTORS
30/6/23 30/6/22
£    £   
Amounts falling due within one year:
Trade debtors 4,504 53,904
Other debtors 160,253 73,938
164,757 127,842

CALLOW HALL LIMITED (REGISTERED NUMBER: 10427163)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

6. DEBTORS - continued
30/6/23 30/6/22
£    £   
Amounts falling due after more than one year:
Amounts owed by group undertakings 338,328 72,286

Aggregate amounts 503,085 200,128

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/23 30/6/22
£    £   
Hire purchase contracts 4,786 -
Trade creditors 75,713 466,921
Taxation and social security 121,352 57,062
Other creditors 410,308 248,806
612,159 772,789

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30/6/23 30/6/22
£    £   
Hire purchase contracts 11,465 -
Amounts owed to group undertakings 7,984,740 8,128,764
7,996,205 8,128,764

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2023 and 30 June 2022:

30/6/23 30/6/22
£    £   
E Burrows
Balance outstanding at start of year 647 747
Amounts repaid - (100 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 647 647

C S Randall
Balance outstanding at start of year - -
Amounts advanced 500 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 500 -

CALLOW HALL LIMITED (REGISTERED NUMBER: 10427163)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

10. RELATED PARTY DISCLOSURES

Callow Hall Ltd is a wholly owned subsidiary of The Wildhive Collection Ltd. As at yearend, £7,984,740 (2022: £8,128,764) was owed to The Wildhive Collection Ltd by way of an intercompany loan.

Wildhive Central Office Ltd is a sister company of Callow Hall Ltd, each being wholly owned subsidiaries of The Wildhive Collection Ltd. As at yearend, £338,328 was owed by Wildhive Central Office Ltd to Callow Hall Ltd by way of an intercompany loan.