10 01/01/2023 31/12/2023 2023-12-31 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2023-01-01 Sage Accounts Production 23.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 04833724 2023-01-01 2023-12-31 04833724 2023-12-31 04833724 2022-12-31 04833724 2022-01-01 2022-12-31 04833724 2022-12-31 04833724 2021-12-31 04833724 core:PlantMachinery 2023-01-01 2023-12-31 04833724 core:FurnitureFittingsToolsEquipment 2023-01-01 2023-12-31 04833724 core:NetGoodwill 2023-01-01 2023-12-31 04833724 bus:RegisteredOffice 2023-01-01 2023-12-31 04833724 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 04833724 bus:LeadAgentIfApplicable 2023-01-01 2023-12-31 04833724 bus:Director1 2023-01-01 2023-12-31 04833724 core:NetGoodwill 2023-12-31 04833724 core:LandBuildings core:ShortLeaseholdAssets 2022-12-31 04833724 core:PlantMachinery 2022-12-31 04833724 core:FurnitureFittingsToolsEquipment 2022-12-31 04833724 core:LandBuildings core:ShortLeaseholdAssets 2023-12-31 04833724 core:PlantMachinery 2023-12-31 04833724 core:FurnitureFittingsToolsEquipment 2023-12-31 04833724 core:WithinOneYear 2023-12-31 04833724 core:WithinOneYear 2022-12-31 04833724 core:AfterOneYear 2023-12-31 04833724 core:AfterOneYear 2022-12-31 04833724 bus:AllOrdinaryShares 2023-01-01 2023-12-31 04833724 bus:AllOrdinaryShares 2022-01-01 2022-12-31 04833724 core:ShareCapital 2023-12-31 04833724 core:ShareCapital 2022-12-31 04833724 core:RetainedEarningsAccumulatedLosses 2023-12-31 04833724 core:RetainedEarningsAccumulatedLosses 2022-12-31 04833724 bus:OrdinaryShareClass1 core:ShareCapital 2023-12-31 04833724 bus:OrdinaryShareClass1 core:ShareCapital 2022-12-31 04833724 core:NetGoodwill 2022-12-31 04833724 core:LandBuildings core:ShortLeaseholdAssets 2022-12-31 04833724 core:PlantMachinery 2022-12-31 04833724 core:FurnitureFittingsToolsEquipment 2022-12-31 04833724 bus:SmallEntities 2023-01-01 2023-12-31 04833724 bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 04833724 bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 04833724 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 04833724 bus:FullAccounts 2023-01-01 2023-12-31
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
Director Mr M D Amin
Company number 04833724
Registered office 55 - 57 Notting Hill Gate
Notting Hill
London
W11 3JS
Business address 55 - 57 Notting Hill Gate
Notting Hill
London
W11 3JS
Accountants VSP Limited
2 Deansway
East Finchley
London
N2 0JF
Bankers Barclays Bank plc
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:
Mr M D Amin
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
2023 2022
Note £ £ £ £
Fixed assets
Intangible assets 7 1 1
Tangible assets 8 82,663 110,216
_______ _______
82,664 110,217
Current assets
Stocks 57,511 56,476
Debtors 9 6,116 6,292
Cash at bank and in hand 1,093,867 1,106,842
_______ _______
1,157,494 1,169,610
Creditors: amounts falling due
within one year 10 ( 232,593) ( 326,031)
_______ _______
Net current assets 924,901 843,579
_______ _______
Total assets less current liabilities 1,007,565 953,796
Creditors: amounts falling due
after more than one year 11 ( 56,231) ( 96,330)
_______ _______
Net assets 951,334 857,466
_______ _______
Capital and reserves
Called up share capital 12 2 2
Profit and loss account 951,332 857,464
_______ _______
Shareholders funds 951,334 857,466
_______ _______
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:
- 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;
- 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:
Plant and machinery - 25 % reducing balance
Fittings fixtures and equipment - 25 % reducing balance
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:
2023 2022
£ £
Wages and salaries 398,941 373,000
Social security costs 33,164 30,276
Other pension costs 23,146 21,824
_______ _______
455,251 425,100
_______ _______
5. Employee numbers
The average number of persons employed by the company during the year amounted to 10 (2022: 10 ).
6. Dividends
Equity dividends
2023 2022
£ £
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year) 110,000 193,000
_______ _______
7. Intangible assets
Goodwill Total
£ £
Cost
At 1 January 2023 and 31 December 2023 375,000 375,000
_______ _______
Amortisation
At 1 January 2023 and 31 December 2023 374,999 374,999
_______ _______
Carrying amount
At 31 December 2023 1 1
_______ _______
At 31 December 2022 1 1
_______ _______
8. Tangible assets
Short leasehold property Plant and machinery Fixtures, fittings and equipment Total
£ £ £ £
Cost
At 1 January 2023 and 31 December 2023 11,855 383,280 233,555 628,690
_______ _______ _______ _______
Depreciation
At 1 January 2023 11,854 294,819 211,801 518,474
Charge for the year - 22,115 5,438 27,553
_______ _______ _______ _______
At 31 December 2023 11,854 316,934 217,239 546,027
_______ _______ _______ _______
Carrying amount
At 31 December 2023 1 66,346 16,316 82,663
_______ _______ _______ _______
At 31 December 2022 1 88,461 21,754 110,216
_______ _______ _______ _______
9. Debtors
2023 2022
£ £
Trade debtors 39 13
Other debtors 6,077 6,279
_______ _______
6,116 6,292
_______ _______
10. Creditors: amounts falling due within one year
2023 2022
£ £
Bank loans and overdrafts 21,742 32,481
Trade creditors 168,519 196,222
Corporation tax ( 3,938) 56,834
Social security and other taxes 12,953 17,413
Other creditors 33,317 23,081
_______ _______
232,593 326,031
_______ _______
11. Creditors: amounts falling due after more than one year
2023 2022
£ £
Other creditors 56,231 96,330
_______ _______
12. Called up share capital
Issued, called up and fully paid
2023 2022
No £ No £
Ordinary shares shares of £ 1.00 each 2 2 2 2
_______ _______ _______ _______