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Registered number: 09349330
Calian UK Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Hilary Adams Ltd
158 High Street
Herne Bay
Kent
CT6 5NP
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 09349330
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 765 1,507
765 1,507
CURRENT ASSETS
Debtors 5 143,837 264,716
Cash at bank and in hand 373,119 322,939
516,956 587,655
Creditors: Amounts Falling Due Within One Year 6 (190,965 ) (170,337 )
NET CURRENT ASSETS (LIABILITIES) 325,991 417,318
TOTAL ASSETS LESS CURRENT LIABILITIES 326,756 418,825
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (191 ) (377 )
NET ASSETS 326,565 418,448
CAPITAL AND RESERVES
Called up share capital 8 2 2
Income Statement 326,563 418,446
SHAREHOLDERS' FUNDS 326,565 418,448
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Rex Barnes
Director
23 February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Calian UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09349330 . The registered office is Unit 33, Teignbridge Business Centre, Cavalier Road, Heathfield Industrial Estate, Newton Abbot, Devon, TQ12 6TZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33%
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
...CONTINUED
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2.5. Taxation - continued
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it 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 (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 3)
4 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 9,682
As at 31 December 2023 9,682
Depreciation
As at 1 January 2023 8,175
Provided during the period 742
As at 31 December 2023 8,917
...CONTINUED
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Net Book Value
As at 31 December 2023 765
As at 1 January 2023 1,507
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 143,581 170,450
Prepayments and accrued income 186 75,186
Other debtors 46 1,051
Corporation tax recoverable assets 24 14,080
VAT - 1,786
Directors' loan accounts - 2,163
143,837 264,716
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other taxes and social security 11,802 2,915
VAT 1,703 -
Accruals and deferred income 17,472 7,434
Amounts owed to group undertakings 159,988 159,988
190,965 170,337
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 191 377
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr. Rex Barnes 2,163 - 2,163 - -
The above loan is unsecured, interest free and repayable on demand.
10. Ultimate Parent Undertaking and Controlling Party
The immediate controlling party is Calian International Ltd (incorporapted in Canada nu. 431983-4) which owns 100% of the shares of Calian UK Ltd .
The company's ultimate parent undertaking is Calian Group Ltd . Calian Group Ltd is incorporated in Canada nu. 136079-5. Copies of the group accounts may be obtained from calian.com or The Secretary, 770 Palladium Drive, Unit 400, Ottawa ON, K2V 1C8, Canada .
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