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REGISTERED NUMBER: 04098299 (England and Wales)












Financial Statements

for the Year Ended 31 October 2023

for

Calco Flooring Limited

Calco Flooring Limited (Registered number: 04098299)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Calco Flooring Limited

Company Information
for the Year Ended 31 October 2023







DIRECTOR: D N Karran





REGISTERED OFFICE: 56 Hunt Lane
Oldham
OL9 9HN





REGISTERED NUMBER: 04098299 (England and Wales)





ACCOUNTANTS: Archwood Accountants
Archwood House
46/48 Long Street
Middleton
Manchester
M24 6UQ

Calco Flooring Limited (Registered number: 04098299)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 - 16,737
Investments 5 183,376 178,639
183,376 195,376

CURRENT ASSETS
Debtors 6 107,283 176,383
Cash at bank 377,666 445,348
484,949 621,731
CREDITORS
Amounts falling due within one year 7 192,804 231,919
NET CURRENT ASSETS 292,145 389,812
TOTAL ASSETS LESS CURRENT
LIABILITIES

475,521

585,188

PROVISIONS FOR LIABILITIES 27,094 28,748
NET ASSETS 448,427 556,440

CAPITAL AND RESERVES
Called up share capital 222 222
Revaluation reserve 8 77,729 77,729
Retained earnings 8 370,476 478,489
SHAREHOLDERS' FUNDS 448,427 556,440

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

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

Calco Flooring Limited (Registered number: 04098299)

Balance Sheet - continued
31 October 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 23 July 2024 and were signed by:





D N Karran - Director


Calco Flooring Limited (Registered number: 04098299)

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

1. STATUTORY INFORMATION

Calco Flooring 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.

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
Revenue 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 each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Fixed asset investments are stated at market value. Gains on revaluation, adjusted for deferred tax, are recognised in the income statement and the transferred to the revaluation reserve annually.

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.

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.

Operating leases
Rentals paid under operating leases are charged to profit and loss account as incurred.

Calco Flooring Limited (Registered number: 04098299)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 6 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 November 2022 4,079 27,356 26,178 57,613
Disposals (4,079 ) (27,356 ) (26,178 ) (57,613 )
At 31 October 2023 - - - -
DEPRECIATION
At 1 November 2022 3,561 23,839 13,476 40,876
Eliminated on disposal (3,561 ) (23,839 ) (13,476 ) (40,876 )
At 31 October 2023 - - - -
NET BOOK VALUE
At 31 October 2023 - - - -
At 31 October 2022 518 3,517 12,702 16,737

5. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
31.10.23 31.10.22
£    £   
St James Place unit trust 183,376 178,639

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors - 174,976
Other debtors 95,751 -
Tax 11,532 -
Prepayments and accrued income - 1,407
107,283 176,383

Calco Flooring Limited (Registered number: 04098299)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade creditors 184 35,884
Tax - 30,437
Social security and other taxes 1,482 7,589
Pension creditor - 56
Other creditors 23,586 15,000
Directors' current accounts 166,802 140,823
Accrued expenses 750 2,130
192,804 231,919

8. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1 November 2022 478,489 77,729 556,218
Deficit for the year (60,841 ) (60,841 )
Dividends (47,172 ) (47,172 )
At 31 October 2023 370,476 77,729 448,205