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Registration number: 07565398

Kaldor Holdings Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 30 April 2024

 

Kaldor Holdings Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

Kaldor Holdings Limited

Company Information

Directors

Mr J K Marks

Mr J Kaldor

Registered office

17-21 Emerald Street
London
WC1N 3QN

 

Kaldor Holdings Limited

(Registration number: 07565398)
Balance Sheet as at 30 April 2024

Note

2024
£

2023
£

Fixed assets

 

Investments

4

1

1

Current assets

 

Cash at bank and in hand

 

9,736

4,832

Creditors: Amounts falling due within one year

5

(5,661)

(3,861)

Net current assets

 

4,075

971

Net assets

 

4,076

972

Capital and reserves

 

Called up share capital

11

11

Retained earnings

4,065

961

Shareholders' funds

 

4,076

972

For the financial year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 14 October 2024 and signed on its behalf by:
 

.........................................
Mr J Kaldor
Director

 

Kaldor Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
17-21 Emerald Street
London
WC1N 3QN
United Kingdom

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Exemption for preparing Group Accounts

Exemption from preparing group accounts, the company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

 

Kaldor Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

4

Investments

2024
£

2023
£

Investments in subsidiaries

1

1

Subsidiaries

£

Cost or valuation

At 1 May 2023

1

Provision

Carrying amount

At 30 April 2024

1

At 30 April 2023

1

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

     

2024

2023

Subsidiary undertakings

Kaldor Limited

17-21 Emerald Street
London
WC1N 3QN
United Kingdom

1 ordinary share

100%

100%

Kaldor Limited

The principal activity of Kaldor Limited is software development.

 

Kaldor Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

5

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Amounts owed to group undertakings and undertakings in which the company has a participating interest

7

3,859

3,409

Accruals and deferred income

 

1,800

450

Other creditors

 

2

2

 

5,661

3,861

6

Share capital

Allotted, called up and fully paid shares

 

2024

2023

 

No.

£

No.

£

A Ordinary Shares of £0.0001 each

49,000

4.90

49,000

4.90

B Ordinary Shares of £0.0001 each

33,000

3.30

33,000

3.30

C Ordinary Shares of £0.0001 each

25,800

2.58

25,800

2.58

 

107,800

10.78

107,800

10.78

7

Related party transactions

During the year the company made the following dividend payments to the directors of the company.

Jonathan Kaldor £154,277 (2023: £182,315)

John Marks £114,571 (2023: £130,295)
 

 

8

Control

The controlling party is Mr. J. Kaldor.

The ultimate controlling party is Mr. J. Kaldor.