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REGISTERED NUMBER: 01488617 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 December 2023

for

CAL Investments Limited

CAL Investments Limited (Registered number: 01488617)






Contents of the Financial Statements
for the year ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

CAL Investments Limited

Company Information
for the year ended 31 December 2023







DIRECTORS: G F Pritchard
M H J Smetsers





SECRETARY: C J Baber





REGISTERED OFFICE: 1st Floor
Nicholas House
3 Laurence Pountney Hill
London
EC4R 0EU





REGISTERED NUMBER: 01488617 (England and Wales)





ACCOUNTANTS: ansteybond
1-2 Charterhouse Mews
London
EC1M 6BB

CAL Investments Limited (Registered number: 01488617)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £   
FIXED ASSETS
Investments 4 - 380,226

CURRENT ASSETS
Debtors 5 50,228 21,470
Cash at bank 50,903 43,857
101,131 65,327
CREDITORS
Amounts falling due within one year 6 (9,730 ) (57,893 )
NET CURRENT ASSETS 91,401 7,434
TOTAL ASSETS LESS CURRENT
LIABILITIES

91,401

387,660

CAPITAL AND RESERVES
Called up share capital 1,000 900,000
Share premium - 501,938
Retained earnings 90,401 (1,014,278 )
91,401 387,660

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

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

CAL Investments Limited (Registered number: 01488617)

Balance Sheet - continued
31 December 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 Board of Directors and authorised for issue on 11 April 2024 and were signed on its behalf by:





G F Pritchard - Director


CAL Investments Limited (Registered number: 01488617)

Notes to the Financial Statements
for the year ended 31 December 2023

1. STATUTORY INFORMATION

CAL Investments 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 as modified by the revaluation of certain assets.

The presentation currency of the financial statements if the GBP (£) and have been prepared to the nearest whole £.

Going Concern
The financial statements have been prepared on a going concern basis. The limited company has significant amounts of investment assets and cash at bank, allowing them to continue trading for the next 12 months. As well as this, they have healthy, continuous sales year on year.

Turnover
Turnover is measured at the fair value of consideration received or receivable from investments held.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

CAL Investments Limited (Registered number: 01488617)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).

Investments
Investments are stated at market value at the balance sheet date. The statement of profit and loss includes the net gains and losses arising on revaluations and disposals throughout the year.

Cash and cash equivalents
Cash and cash equivalents are included in the balance sheet at cost. Cash and cash equivalents are comprised of bank deposits.

3. EMPLOYEES AND DIRECTORS

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

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 January 2023 380,226
Disposals (405,120 )
Revaluations 24,894
At 31 December 2023 -
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 380,226

Cost or valuation at 31 December 2023 is represented by:

Other
investments
£   
Valuation in 2018 (18,971 )
Valuation in 2019 28,705
Valuation in 2020 17,220
Valuation in 2021 66,952
Valuation in 2022 (51,776 )
Valuation in 2023 (380,226 )
Cost 338,096

CAL Investments Limited (Registered number: 01488617)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

5. DEBTORS
31.12.23 31.12.22
£    £   
Amounts falling due within one year:
Trade debtors 11,750 11,750
Other debtors 388 390
12,138 12,140

Amounts falling due after more than one year:
Other debtors 38,090 9,330

Aggregate amounts 50,228 21,470

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other creditors 9,730 57,893

7. ULTIMATE CONTROLLING PARTY

The controlling parties are C Baber and A Kinney.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
CAL Investments Limited

The following reproduces the text of the report prepared for the directors 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 Report of the Directors 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 CAL Investments Limited for the year ended 31 December 2023 which comprise the Income Statement, Balance Sheet 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 Board of Directors of CAL Investments Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of CAL Investments Limited and state those matters that we have agreed to state to the Board of Directors of CAL Investments Limited, as a body, 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 CAL Investments Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that CAL Investments 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 CAL Investments Limited. You consider that CAL Investments 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 CAL Investments 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.






ansteybond
1-2 Charterhouse Mews
London
EC1M 6BB


11 April 2024