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REGISTERED NUMBER: 08748690 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

CALCINOTTO HOLDINGS LIMITED

CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

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










Page

Balance sheet 1

Notes to the financial statements 3


CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 568,942 362,176
Investments 5 170 119
569,112 362,295

Current assets
Debtors 6 736,053 485,791
Cash at bank 630,765 733,529
1,366,818 1,219,320
Creditors
Amounts falling due within one year 7 97,874 181,201
Net current assets 1,268,944 1,038,119
Total assets less current liabilities 1,838,056 1,400,414

Creditors
Amounts falling due after more than one year 8 (140,520 ) (226,283 )

Provisions for liabilities 10 (142,235 ) (55,514 )
Net assets 1,555,301 1,118,617

Capital and reserves
Called up share capital 11 200 200
Revaluation reserve 12 167,988 -
Retained earnings 1,387,113 1,118,417
Shareholders' funds 1,555,301 1,118,617

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

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

CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

BALANCE SHEET - continued
30 SEPTEMBER 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 March 2024 and were signed on its behalf by:





Mr J Calcinotto - Director


CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

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


1. Statutory information

Calcinotto Holdings Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 08748690. The registered office is 7 & 8 Church Street, Wimborne, Dorset, BH21 1JH and business address is 42A Upper Golf Links Road, Broadstone, Dorset, BH18 8BY.

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.

Preparation of consolidated financial statements
The financial statements contain information about Calcinotto Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents amounts receivable for the sale of goods and services supplied in the year, net of VAT and trade discounts.

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 - 25% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Investments in subsidiaries and associates
Investments in subsidiary and associate 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 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
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.

CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

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


2. Accounting policies - continued

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.

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 4 (2022 - 4 ) .

4. Tangible fixed assets
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
Cost or valuation
At 1 October 2022 491,151 115,562 55,662 13,838 676,213
Additions 68,333 - 35,000 - 103,333
Disposals - - (20,000 ) - (20,000 )
Revaluations 223,984 - - - 223,984
At 30 September 2023 783,468 115,562 70,662 13,838 983,530
Depreciation
At 1 October 2022 179,154 81,546 42,099 11,238 314,037
Charge for year 95,082 6,803 10,603 1,911 114,399
Eliminated on disposal - - (13,848 ) - (13,848 )
At 30 September 2023 274,236 88,349 38,854 13,149 414,588
Net book value
At 30 September 2023 509,232 27,213 31,808 689 568,942
At 30 September 2022 311,997 34,016 13,563 2,600 362,176

Cost or valuation at 30 September 2023 is represented by:

Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
Valuation in 2023 223,984 - - - 223,984
Cost 559,484 115,562 70,662 13,838 759,546
783,468 115,562 70,662 13,838 983,530

CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

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


4. Tangible fixed assets - continued

If plant and machinery had not been revalued it would have been included at the following historical cost:

2023 2022
£    £   
Cost 559,484 -
Aggregate depreciation 274,236 -

Plant and machinery was valued on an open market basis on 30 September 2023 by the director .

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
Cost or valuation
At 1 October 2022 425,000
Revaluations 223,984
At 30 September 2023 648,984
Depreciation
At 1 October 2022 150,313
Charge for year 68,671
At 30 September 2023 218,984
Net book value
At 30 September 2023 430,000
At 30 September 2022 274,687

5. Fixed asset investments
Shares in Interest
group in
undertakings associate Totals
£    £    £   
Cost
At 1 October 2022 70 49 119
Additions 51 - 51
Reclassification/transfer 49 (49 ) -
At 30 September 2023 170 - 170
Net book value
At 30 September 2023 170 - 170
At 30 September 2022 70 49 119

CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

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


6. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors - 14,796
Amounts owed by group undertakings 690,056 352,614
Amounts owed by associates - 113,881
Directors' current accounts 45,997 -
Prepayments and accrued income - 4,500
736,053 485,791

7. Creditors: amounts falling due within one year
2023 2022
£    £   
Hire purchase contracts 85,763 81,503
Trade creditors 4,925 30,138
Tax 707 -
VAT 4,434 52,499
Directors' current accounts - 15,016
Accruals and deferred income 2,045 2,045
97,874 181,201

8. Creditors: amounts falling due after more than one year
2023 2022
£    £   
Hire purchase contracts 140,520 226,283

9. Secured debts

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 226,283 307,786

Amounts owed under hire purchase are secured against the assets to which they relate.

10. Provisions for liabilities
2023 2022
£    £   
Deferred tax 142,235 55,514

Deferred
tax
£   
Balance at 1 October 2022 55,514
Accelerated capital allowances 30,725
Revaluation 55,996
Balance at 30 September 2023 142,235

CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

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


11. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
136 Ordinary A £1.00 136 136
24 Ordinary B £1.00 24 24
40 Ordinary C/D £1.00 40 40
200 200

12. Reserves
Revaluation
reserve
£   
Revaluation reserve 167,988

At 30 September 2023 167,988

13. Directors' advances, credits and guarantees

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

2023 2022
£    £   
Mr J Calcinotto and Mrs J Calcinotto
Balance outstanding at start of year - -
Amounts advanced 45,997 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 45,997 -

At the balance sheet date the Directors, Mr J Calcinotto and Mrs J Calcinotto, owed the company £45,997. The amount outstanding at the balance sheet date was repaid in full within 9 months of the year end.

14. Ultimate controlling party

The company is controlled by the director, Mr J Calcinotto, who owns 68% of the issued share capital.