IRIS Accounts Production v24.1.0.578 05386109 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh053861092023-03-31053861092024-03-31053861092023-04-012024-03-31053861092022-03-31053861092022-04-012023-03-31053861092023-03-3105386109ns15:EnglandWales2023-04-012024-03-3105386109ns14:PoundSterling2023-04-012024-03-3105386109ns10:Director12023-04-012024-03-3105386109ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3105386109ns10:SmallEntities2023-04-012024-03-3105386109ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3105386109ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3105386109ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3105386109ns10:FullAccounts2023-04-012024-03-3105386109ns10:Director22023-04-012024-03-3105386109ns10:RegisteredOffice2023-04-012024-03-3105386109ns5:CurrentFinancialInstruments2024-03-3105386109ns5:CurrentFinancialInstruments2023-03-3105386109ns5:Non-currentFinancialInstruments2024-03-3105386109ns5:Non-currentFinancialInstruments2023-03-3105386109ns5:ShareCapital2024-03-3105386109ns5:ShareCapital2023-03-3105386109ns5:RetainedEarningsAccumulatedLosses2024-03-3105386109ns5:RetainedEarningsAccumulatedLosses2023-03-3105386109ns5:CostValuation2023-03-31
REGISTERED NUMBER: 05386109 (England and Wales)
















Calco Investments Limited

Unaudited Financial Statements

for the Year Ended 31st March 2024






Calco Investments Limited (Registered number: 05386109)






Contents of the Financial Statements
for the Year Ended 31st March 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Calco Investments Limited

Company Information
for the Year Ended 31st March 2024







Directors: Mr R W Gray
Mr F Mariner





Registered office: Amp House
Dingwall Road
Croydon
CR0 2LX





Registered number: 05386109 (England and Wales)





Accountants: Wilson Stevens
Accountants
4th Floor
100 Fenchurch Street
London
EC3M 5JD

Calco Investments Limited (Registered number: 05386109)

Statement of Financial Position
31st March 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Investments 4 3,135,016 3,135,016

Current assets
Cash at bank 1,084 454

Creditors
Amounts falling due within one year 5 1,481,020 1,361,409
Net current liabilities (1,479,936 ) (1,360,955 )
Total assets less current liabilities 1,655,080 1,774,061

Creditors
Amounts falling due after more than one
year

6

14,416

33,397
Net assets 1,640,664 1,740,664

Capital and reserves
Called up share capital 1,000 1,000
Retained earnings 1,639,664 1,739,664
1,640,664 1,740,664

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2nd October 2024 and were signed on its behalf by:



Mr F Mariner - Director


Calco Investments Limited (Registered number: 05386109)

Notes to the Financial Statements
for the Year Ended 31st March 2024

1. Statutory information

Calco 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.

Preparation of consolidated financial statements
The financial statements contain information about Calco Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. Employees and directors

The average number of employees during the year was 2 (2023 - 2 ) .

Calco Investments Limited (Registered number: 05386109)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024

4. Fixed asset investments
Shares in
group
undertakings
£   
Cost
At 1st April 2023
and 31st March 2024 3,135,016
Net book value
At 31st March 2024 3,135,016
At 31st March 2023 3,135,016

5. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 10,985 -
Amounts owed to group undertakings 1,468,396 1,361,409
Taxation and social security 165 -
Other creditors 1,474 -
1,481,020 1,361,409

6. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 14,416 33,397

7. Related party disclosures

The company received management charges amounting to £120,715 (2023, £132,777) from Calco Services Limited, a subsidiary company. At the date of this report, the company owed £1,468,395 (2023, £1,361,409) to its subsidiary company, Calco Services Limited.