Company registration number:
04833724
FJM Calder Limited
Unaudited filleted financial statements
31 December 2023
FJM Calder Limited
Contents
Directors and other information
Director's report
Statement of financial position
Notes to the financial statements
FJM Calder Limited
Directors and other information
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Director |
Mr M D Amin |
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Company number |
04833724 |
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Registered office |
55 - 57 Notting Hill Gate |
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Notting Hill |
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London |
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W11 3JS |
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Business address |
55 - 57 Notting Hill Gate |
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Notting Hill |
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London |
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W11 3JS |
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Accountants |
VSP Limited |
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2 Deansway |
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East Finchley |
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London |
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N2 0JF |
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FJM Calder Limited
Director's report
Year ended 31 December 2023
The director presents his report and the unaudited financial statements of the company for the year ended 31 December 2023.
Director
The director who served the company during the year was as follows:
Particulars of dividends paid are detailed in note 6 to the unaudited financial statements.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on
26 September 2024
and signed on behalf of the board by:
Mr M D Amin
Director
FJM Calder Limited
Statement of financial position
31 December 2023
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2023 |
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2022 |
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Note |
£ |
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£ |
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£ |
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£ |
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Fixed assets |
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Intangible assets |
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7 |
1 |
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1 |
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Tangible assets |
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8 |
82,663 |
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110,216 |
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_______ |
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_______ |
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82,664 |
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110,217 |
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Current assets |
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Stocks |
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57,511 |
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56,476 |
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Debtors |
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9 |
6,116 |
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6,292 |
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Cash at bank and in hand |
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1,093,867 |
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1,106,842 |
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_______ |
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_______ |
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1,157,494 |
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1,169,610 |
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Creditors: amounts falling due |
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within one year |
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10 |
(
232,593) |
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(
326,031) |
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_______ |
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_______ |
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Net current assets |
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924,901 |
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843,579 |
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_______ |
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_______ |
Total assets less current liabilities |
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1,007,565 |
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953,796 |
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Creditors: amounts falling due |
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after more than one year |
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11 |
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(
56,231) |
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(
96,330) |
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_______ |
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Net assets |
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951,334 |
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857,466 |
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_______ |
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_______ |
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Capital and reserves |
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Called up share capital |
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12 |
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2 |
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2 |
Profit and loss account |
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951,332 |
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857,464 |
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_______ |
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_______ |
Shareholders funds |
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951,334 |
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857,466 |
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_______ |
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_______ |
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For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
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The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
26 September 2024
, and are signed on behalf of the board by:
Mr M D Amin
Director
Company registration number:
04833724
FJM Calder Limited
Notes to the financial statements
Year ended 31 December 2023
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 55 - 57 Notting Hill Gate, Notting Hill, London, W11 3JS.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
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Plant and machinery |
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25 % |
reducing balance |
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Fittings fixtures and equipment |
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25 % |
reducing balance |
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If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
4.
Staff costs
The aggregate payroll costs incurred during the year were:
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2023 |
2022 |
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£ |
£ |
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Wages and salaries |
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398,941 |
373,000 |
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Social security costs |
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33,164 |
30,276 |
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Other pension costs |
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23,146 |
21,824 |
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_______ |
_______ |
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455,251 |
425,100 |
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_______ |
_______ |
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5.
Employee numbers
The average number of persons employed by the company during the year amounted to
10
(2022:
10
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6.
Dividends
Equity dividends
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2023 |
2022 |
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£ |
£ |
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Dividends paid during the year (excluding those for which a liability existed at the end of the prior year) |
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110,000 |
193,000 |
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_______ |
_______ |
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10.
Creditors: amounts falling due within one year
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2023 |
2022 |
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£ |
£ |
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Bank loans and overdrafts |
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21,742 |
32,481 |
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Trade creditors |
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168,519 |
196,222 |
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Corporation tax |
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(
3,938) |
56,834 |
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Social security and other taxes |
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12,953 |
17,413 |
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Other creditors |
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33,317 |
23,081 |
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_______ |
_______ |
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232,593 |
326,031 |
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_______ |
_______ |
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11.
Creditors: amounts falling due after more than one year
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2023 |
2022 |
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£ |
£ |
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Other creditors |
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56,231 |
96,330 |
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_______ |
_______ |
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12.
Called up share capital
Issued, called up and fully paid
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2023 |
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2022 |
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No |
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£ |
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No |
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£ |
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Ordinary shares shares of £
1.00 each |
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2 |
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2 |
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2 |
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2 |
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_______ |
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_______ |
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_______ |
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_______ |
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