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REGISTERED NUMBER: 03397696 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

Calder Leasing and Management Limited

Calder Leasing and Management Limited (Registered number: 03397696)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


Calder Leasing and Management Limited (Registered number: 03397696)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 52,980 48,954

CURRENT ASSETS
Debtors 5 83,466 115,000
Cash at bank 84,052 48,527
167,518 163,527
CREDITORS
Amounts falling due within one year 6 21,739 12,174
NET CURRENT ASSETS 145,779 151,353
TOTAL ASSETS LESS CURRENT
LIABILITIES

198,759

200,307

CAPITAL AND RESERVES
Called up share capital 100 100
Capital redemption reserve 1 1
Retained earnings 198,658 200,206
SHAREHOLDERS' FUNDS 198,759 200,307

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2024 and were signed on its behalf by:





A R J Foster - Director


Calder Leasing and Management Limited (Registered number: 03397696)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Calder Leasing and Management Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 03397696

Registered office: Prospect Court
Prospect Street
Bradford
West Yorkshire
BD4 7AH

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover represents rental income, net of VAT, receivable in the year from operating leases.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 33% on reducing balance

Fixed assets are initially recorded at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.The company does not recognise deferred tax assets.

Hire purchase and leasing commitments
Assets acquired on hire purchase contracts and let out on operating leases are shown in the balance sheet under fixed assets at cost less depreciation. Interest is charged to the profit and loss account using the sum of digits method. Assets acquired and then let out on finance leases or disposed of under hire purchase contracts are not shown under fixed assets but the amount, net of finance charges, owing to the company is shown under trade debtors.

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.

Interest received
Represents interest charged to customers on hire purchase and finance lease contracts. The interest is credited to the profit and loss account using the sum of digits method.

Creditors
Short term creditors are measured at the transaction price.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Calder Leasing and Management Limited (Registered number: 03397696)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 February 2023 132,964 - 132,964
Additions 34,986 591 35,577
Disposals (23,617 ) - (23,617 )
At 31 January 2024 144,333 591 144,924
DEPRECIATION
At 1 February 2023 84,010 - 84,010
Charge for year 28,307 197 28,504
Eliminated on disposal (20,570 ) - (20,570 )
At 31 January 2024 91,747 197 91,944
NET BOOK VALUE
At 31 January 2024 52,586 394 52,980
At 31 January 2023 48,954 - 48,954

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 78,928 111,348
Other debtors - 1,667
Prepayments 4,538 1,985
83,466 115,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Hire purchase contracts - 1,666
Trade creditors - 1,938
Taxation and social security 20,331 7,162
Other creditors 1,408 1,408
21,739 12,174

7. SECURED DEBTS

The following secured debts are included within creditors:

31.1.24 31.1.23
£    £   
Hire purchase contracts - 1,666

Calder Leasing and Management Limited (Registered number: 03397696)

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

8. RELATED PARTY DISCLOSURES

The company has transactions with three other companies where there is a common director.

Transactions during the year:
Sales £104,000 (2023: £52,260)
Purchases £2,305 (2023:£1,614)

Debtors at balance sheet date £Nil (2023: £1,440)
Creditors at balance sheet date £Nil (2023: £1,937)

There is also a loan to a connected party relating to sales of assets in earlier years. The amount outstanding at the balance sheet date was £20,472 (2023 £92,472)