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Company Registration No. 09532270 (England and Wales)
Calancombe Estate Holdings Ltd Unaudited accounts for the year ended 31 March 2024
Calancombe Estate Holdings Ltd Unaudited accounts Contents
Page
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Calancombe Estate Holdings Ltd Company Information for the year ended 31 March 2024
Director
Mrs C Whitehead
Company Number
09532270 (England and Wales)
Registered Office
Calancombe Modbury Ivybridge Devon PL21 0TU
Accountants
The Fresh Accountancy Company Limited Orchard House Clyst St Mary Exeter Devon EX5 1BR
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Calancombe Estate Holdings Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
995,074 
932,406 
Current assets
Inventories
55,000 
45,000 
Debtors
51,497 
17,111 
Cash at bank and in hand
7,469 
23,873 
113,966 
85,984 
Creditors: amounts falling due within one year
(879,840)
(845,750)
Net current liabilities
(765,874)
(759,766)
Total assets less current liabilities
229,200 
172,640 
Creditors: amounts falling due after more than one year
(16,667)
(37,192)
Provisions for liabilities
Deferred tax
(53,819)
(44,646)
Net assets
158,714 
90,802 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
158,514 
90,602 
Shareholders' funds
158,714 
90,802 
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 July 2024 and were signed on its behalf by
Mrs C Whitehead Director Company Registration No. 09532270
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Calancombe Estate Holdings Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Calancombe Estate Holdings Ltd is a private company, limited by shares, registered in England and Wales, registration number 09532270. The registered office is Calancombe, Modbury, Ivybridge, Devon, PL21 0TU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 March 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in note 11 below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Calancombe Estate Holdings Ltd Notes to the Accounts for the year ended 31 March 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 April 2023
610,443 
626,254 
- 
67,862 
14,684 
1,319,243 
Additions
- 
89,986 
40,502 
9,822 
3,643 
143,953 
Disposals
- 
- 
- 
- 
(5,735)
(5,735)
At 31 March 2024
610,443 
716,240 
40,502 
77,684 
12,592 
1,457,461 
Depreciation
At 1 April 2023
- 
346,776 
- 
34,454 
5,607 
386,837 
Charge for the year
- 
65,027 
3,017 
7,968 
1,328 
77,340 
On disposals
- 
- 
- 
- 
(1,790)
(1,790)
At 31 March 2024
- 
411,803 
3,017 
42,422 
5,145 
462,387 
Net book value
At 31 March 2024
610,443 
304,437 
37,485 
35,262 
7,447 
995,074 
At 31 March 2023
610,443 
279,478 
- 
33,408 
9,077 
932,406 
2024 
2023 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Plant & machinery
8,401 
11,202 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
49,156 
15,625 
Accrued income and prepayments
2,275 
1,486 
Other debtors
66 
- 
51,497 
17,111 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
21,271 
38,637 
VAT
16,500 
9,257 
Obligations under finance leases and hire purchase contracts
5,102 
26,208 
Trade creditors
79,930 
64,380 
Taxes and social security
3,370 
- 
Other creditors
190,497 
120,379 
Loans from directors
562,710 
586,889 
Accruals
460 
- 
879,840 
845,750 
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Calancombe Estate Holdings Ltd Notes to the Accounts for the year ended 31 March 2024
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
16,667 
37,104 
Obligations under finance leases and hire purchase contracts
- 
88 
16,667 
37,192 
8
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
53,819 
44,646 
2024 
2023 
£ 
£ 
Provision at start of year
44,646 
48,965 
Charged/(credited) to the profit and loss account
9,173 
(4,319)
Provision at end of year
53,819 
44,646 
9
Transactions with related parties
Loan from an associated company - £179,706
10
Average number of employees
During the year the average number of employees was 6 (2023: 5).
11
Reconciliations on adoption of FRS 102
Deferred Tax has been accounted for and adjustments have been made to the opening balance sheet position so that the 'starting point' within the first FRS 102 financial statements is compliant with the requirements of the standard.
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