IRIS Accounts Production v23.3.1.45 07277659 director 1.4.22 31.3.23 31.3.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh072776592022-03-31072776592023-03-31072776592022-04-012023-03-31072776592021-03-31072776592021-04-012022-03-31072776592022-03-3107277659ns10:Originalns15:EnglandWales2022-04-012023-03-3107277659ns14:PoundSterlingns10:Original2022-04-012023-03-3107277659ns10:Originalns10:Director12022-04-012023-03-3107277659ns10:Original2022-04-012023-03-3107277659ns10:Original2023-03-3107277659ns10:Originalns10:PrivateLimitedCompanyLtd2022-04-012023-03-3107277659ns10:Originalns10:SmallEntities2022-04-012023-03-3107277659ns10:Originalns10:AuditExemptWithAccountantsReport2022-04-012023-03-3107277659ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3107277659ns10:SmallCompaniesRegimeForAccountsns10:Original2022-04-012023-03-3107277659ns10:Originalns10:FullAccounts2022-04-012023-03-3107277659ns10:Originalns10:RegisteredOffice2022-04-012023-03-3107277659ns10:Original2022-03-3107277659ns10:Originalns5:CurrentFinancialInstruments2023-03-3107277659ns10:Originalns5:CurrentFinancialInstruments2022-03-3107277659ns10:Originalns5:Non-currentFinancialInstruments2023-03-3107277659ns10:Originalns5:Non-currentFinancialInstruments2022-03-3107277659ns5:ShareCapitalns10:Original2023-03-3107277659ns5:ShareCapitalns10:Original2022-03-3107277659ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-3107277659ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3107277659ns10:Originalns5:PlantMachinery2022-04-012023-03-3107277659ns10:Originalns5:FurnitureFittings2022-04-012023-03-3107277659ns10:Originalns5:ComputerEquipment2022-04-012023-03-3107277659ns10:Original2021-04-012022-03-3107277659ns10:Originalns5:PlantMachinery2022-03-3107277659ns10:Originalns5:FurnitureFittings2022-03-3107277659ns10:Originalns5:ComputerEquipment2022-03-3107277659ns10:Original2022-03-3107277659ns10:Originalns5:PlantMachinery2023-03-3107277659ns10:Originalns5:FurnitureFittings2023-03-3107277659ns10:Originalns5:ComputerEquipment2023-03-3107277659ns10:Originalns5:PlantMachinery2022-03-3107277659ns10:Originalns5:FurnitureFittings2022-03-3107277659ns10:Originalns5:ComputerEquipment2022-03-3107277659ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3107277659ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-03-3107277659ns10:Originalns5:WithinOneYear2023-03-3107277659ns10:Originalns5:WithinOneYear2022-03-3107277659ns5:BetweenOneFiveYearsns10:Original2023-03-3107277659ns5:BetweenOneFiveYearsns10:Original2022-03-3107277659ns10:Originalns5:AllPeriods2023-03-3107277659ns10:Originalns5:AllPeriods2022-03-3107277659ns10:Original1ns10:Director12022-03-3107277659ns10:Original1ns10:Director12021-03-3107277659ns10:Original1ns10:Director12022-04-012023-03-3107277659ns10:Original1ns10:Director12021-04-012022-03-3107277659ns10:Original1ns10:Director12023-03-3107277659ns10:Original1ns10:Director12022-03-31
REGISTERED NUMBER: 07277659 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Calobcam Limited

Calobcam Limited (Registered number: 07277659)

Contents of the Financial Statements
for the Year Ended 31 March 2023










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Calobcam Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: Mr Martyn David Saunders





REGISTERED OFFICE: 68 Queen Street
Sheffield
S1 1WR





BUSINESS ADDRESS: Whiston House
16 The Pieces South
Whiston
Rotherham
South Yorkshire
S60 4HG





REGISTERED NUMBER: 07277659 (England and Wales)





ACCOUNTANTS: Landin Wilcock & Co
Chartered Accountants
68 Queen Street
Sheffield
South Yorkshire
S1 1WR

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Calobcam Limited


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Director's Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Calobcam Limited for the year ended 31 March 2023 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Calobcam Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Calobcam Limited and state those matters that we have agreed to state to the director of Calobcam Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Calobcam Limited and its director for our work or for this report.

It is your duty to ensure that Calobcam Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Calobcam Limited. You consider that Calobcam Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Calobcam Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Landin Wilcock & Co
Chartered Accountants
68 Queen Street
Sheffield
South Yorkshire
S1 1WR


22 December 2023

Calobcam Limited (Registered number: 07277659)

Balance Sheet
31 March 2023

31/3/23 31/3/22
Notes £    £   
FIXED ASSETS
Tangible assets 4 6,161 8,229

CURRENT ASSETS
Debtors 5 40,448 12,547
Cash at bank 5,428 10,847
45,876 23,394
CREDITORS
Amounts falling due within one year 6 (33,591 ) (24,307 )
NET CURRENT ASSETS/(LIABILITIES) 12,285 (913 )
TOTAL ASSETS LESS CURRENT LIABILITIES 18,446 7,316

CREDITORS
Amounts falling due after more than one
year

7

(6,723

)

(9,500

)

PROVISIONS FOR LIABILITIES (1,213 ) (1,592 )
NET ASSETS/(LIABILITIES) 10,510 (3,776 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 10,410 (3,876 )
10,510 (3,776 )

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

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

Calobcam Limited (Registered number: 07277659)

Balance Sheet - continued
31 March 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 December 2023 and were signed by:





Mr Martyn David Saunders - Director


Calobcam Limited (Registered number: 07277659)

Notes to the Financial Statements
for the Year Ended 31 March 2023


1. STATUTORY INFORMATION

Calobcam 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 20% on cost

Tangible fixed assets are initially measured at cost. Subsequently, they are measured at cost less accumulated depreciation and impairment losses.

Financial instruments
Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the asset of the company after deducting all of its liabilities.

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.

Calobcam Limited (Registered number: 07277659)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


2. ACCOUNTING POLICIES - continued

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

Going concern
The company has net assets at the year end, following on from a net liability position at the previous year end. This reflects work performed by the director, who will continue to support the company and so believes it appropriate to prepare the accounts on a going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 April 2022
and 31 March 2023 22,051 1,773 375 24,199
DEPRECIATION
At 1 April 2022 14,249 1,496 225 15,970
Charge for year 1,951 42 75 2,068
At 31 March 2023 16,200 1,538 300 18,038
NET BOOK VALUE
At 31 March 2023 5,851 235 75 6,161
At 31 March 2022 7,802 277 150 8,229

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/23 31/3/22
£    £   
Trade debtors 24,800 7,692
Other debtors 15,648 4,855
40,448 12,547

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/23 31/3/22
£    £   
Bank loans and overdrafts 2,986 3,000
Taxation and social security 27,410 19,457
Other creditors 3,195 1,850
33,591 24,307

Calobcam Limited (Registered number: 07277659)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/3/23 31/3/22
£    £   
Bank loans 6,723 9,500

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31/3/23 31/3/22
£    £   
Within one year 6,933 6,933
Between one and five years 5,777 12,710
12,710 19,643

9. SECURED DEBTS

The company has received money through the Bounce Back Loan Scheme, this balance is guaranteed by the government.

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2023 and 31 March 2022:

31/3/23 31/3/22
£    £   
Mr Martyn David Saunders
Balance outstanding at start of year 3,981 23,197
Amounts advanced 84,902 70,019
Amounts repaid (74,111 ) (89,235 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 14,772 3,981