IRIS Accounts Production v24.1.0.578 SC627122 director 1.5.22 30.4.23 30.4.23 0 0 false true false false true false Ordinary Share Capital 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC6271222022-04-30SC6271222023-04-30SC6271222022-05-012023-04-30SC6271222021-04-30SC6271222021-05-012022-04-30SC6271222022-04-30SC627122ns15:Scotland2022-05-012023-04-30SC627122ns14:PoundSterling2022-05-012023-04-30SC627122ns10:Director12022-05-012023-04-30SC627122ns10:PrivateLimitedCompanyLtd2022-05-012023-04-30SC627122ns10:SmallEntities2022-05-012023-04-30SC627122ns10:AuditExempt-NoAccountantsReport2022-05-012023-04-30SC627122ns10:SmallCompaniesRegimeForDirectorsReport2022-05-012023-04-30SC627122ns10:SmallCompaniesRegimeForAccounts2022-05-012023-04-30SC627122ns10:FullAccounts2022-05-012023-04-30SC627122ns10:OrdinaryShareClass12022-05-012023-04-30SC627122ns10:RegisteredOffice2022-05-012023-04-30SC627122ns5:CurrentFinancialInstruments2023-04-30SC627122ns5:CurrentFinancialInstruments2022-04-30SC627122ns5:ShareCapital2023-04-30SC627122ns5:ShareCapital2022-04-30SC627122ns5:RetainedEarningsAccumulatedLosses2023-04-30SC627122ns5:RetainedEarningsAccumulatedLosses2022-04-30SC627122ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-30SC627122ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-04-30SC627122ns10:OrdinaryShareClass12023-04-30SC627122ns5:RetainedEarningsAccumulatedLosses2022-04-30SC627122ns5:RetainedEarningsAccumulatedLosses2022-05-012023-04-30
REGISTERED NUMBER: SC627122 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 April 2023

for

Caldwell Development Homes Ltd

Caldwell Development Homes Ltd (Registered number: SC627122)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Caldwell Development Homes Ltd

Company Information
for the Year Ended 30 April 2023







DIRECTOR: J O'Keefe





REGISTERED OFFICE: Eadie House , Suite 3
74 Kirkintilloch Road
Bishopbriggs
Glasgow
East Dunbartonshire
G64 2AH





REGISTERED NUMBER: SC627122 (Scotland)





ACCOUNTANTS: KPP Glasgow South Ltd
Chartered Certified Accountants
Unit 3 , 37 Rosyth Road
Morris Park
Glasgow
G5 0YE

Caldwell Development Homes Ltd (Registered number: SC627122)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £   
CURRENT ASSETS
Stocks 4 5,692,619 5,310,550
Debtors 5 49,745 2,122
Cash at bank and in hand 150,207 127,295
5,892,571 5,439,967
CREDITORS
Amounts falling due within one year 6 5,863,479 5,431,098
NET CURRENT ASSETS 29,092 8,869
TOTAL ASSETS LESS CURRENT
LIABILITIES

29,092

8,869

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 28,992 8,769
SHAREHOLDERS' FUNDS 29,092 8,869

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

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

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 11 March 2024 and were signed by:





J O'Keefe - Director


Caldwell Development Homes Ltd (Registered number: SC627122)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Caldwell Development Homes Ltd is a private company, limited by shares , registered in Scotland. 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.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

3. EMPLOYEES AND DIRECTORS

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

4. STOCKS
30.4.23 30.4.22
£    £   
Work-in-progress 5,692,619 5,310,550

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Other debtors 31,224 1,224
Sales Deposits - 500
VAT 18,521 398
49,745 2,122

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans and overdrafts (see note 7) 5,852,131 5,334,356
Trade creditors 4,548 94,685
Tax 6,800 2,057
5,863,479 5,431,098

Caldwell Development Homes Ltd (Registered number: SC627122)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

7. LOANS

An analysis of the maturity of loans is given below:

30.4.23 30.4.22
£    £   
Amounts falling due within one year or on demand:
Aberclay (WS1) Loan 5,380,831 4,835,056
Aberclay (WS2) Loan - 40,000
Caldwell Developments
(equity loan) 471,300 459,300
5,852,131 5,334,356

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.23 30.4.22
value: £    £   
100 Ordinary Share Capital £1 100 100

9. RESERVES
Retained
earnings
£   

At 1 May 2022 8,769
Profit for the year 20,223
At 30 April 2023 28,992