2023-01-012023-12-312023-12-31falseNI649046Caldwell Solicitors 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Caldwell Solicitors Limited

Registered Number
NI649046
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 December 2023

Caldwell Solicitors Limited
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

Kenny Caldwell

Registered Address

Unit 7 Ormeau Business Park
8 Cromac Avenue
Belfast
BT7 2JA

Registered Number

NI649046 (Northern Ireland)
Caldwell Solicitors Limited
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets325,16919,597
25,16919,597
Current assets
Stocks14,52074,212
Debtors464,977261,347
Cash at bank and on hand1,081,003647,801
1,560,500983,360
Creditors amounts falling due within one year(332,344)(220,001)
Net current assets (liabilities)1,228,156763,359
Total assets less current liabilities1,253,325782,956
Net assets1,253,325782,956
Capital and reserves
Called up share capital100100
Profit and loss account1,253,225782,856
Shareholders' funds1,253,325782,956
The financial statements were approved and authorised for issue by the Director on 14 March 2024, and are signed on its behalf by:
Kenny Caldwell
Director
Registered Company No. NI649046
Caldwell Solicitors Limited
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Land and buildings-50
Fixtures and fittings20-
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year65
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 2326,836
Additions8,599
At 31 December 2334,491
Depreciation and impairment
At 01 January 237,240
Charge for year2,319
Other adjustments707
At 31 December 239,323
Net book value
At 31 December 2325,169
At 31 December 2219,597