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REGISTERED NUMBER: SC609636 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

CALTON LIVING LTD

CALTON LIVING LTD (REGISTERED NUMBER: SC609636)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CALTON LIVING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTOR: A D Carnegie





REGISTERED OFFICE: The Data Centre
Edzell Base
Edzell
DD9 7XB





REGISTERED NUMBER: SC609636 (Scotland)





ACCOUNTANTS: Clement Millar
Spiersbridge House
1 Spiersbridge Way
Glasgow
G46 8NG

CALTON LIVING LTD (REGISTERED NUMBER: SC609636)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 69,524 74,032

CURRENT ASSETS
Debtors 5 528,050 155,569
Cash at bank 255,546 137,576
783,596 293,145
CREDITORS
Amounts falling due within one year 6 275,420 153,766
NET CURRENT ASSETS 508,176 139,379
TOTAL ASSETS LESS CURRENT
LIABILITIES

577,700

213,411

CREDITORS
Amounts falling due after more than one year 7 32,879 37,677
NET ASSETS 544,821 175,734

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 8 544,820 175,733
544,821 175,734

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 28 October 2024 and were signed by:





A D Carnegie - Director


CALTON LIVING LTD (REGISTERED NUMBER: SC609636)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1. STATUTORY INFORMATION

Calton Living Ltd is a private company, limited by shares , registered in Scotland. 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.

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

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% on 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.

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 balance sheet date.

DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 5 (2022 - 4 ) .

CALTON LIVING LTD (REGISTERED NUMBER: SC609636)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 November 2022 132,155
Additions 40,074
At 31 October 2023 172,229
DEPRECIATION
At 1 November 2022 58,123
Charge for year 44,582
At 31 October 2023 102,705
NET BOOK VALUE
At 31 October 2023 69,524
At 31 October 2022 74,032

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 34,263 2,732
Other debtors 493,787 152,837
528,050 155,569

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 63,701 44,227
Taxation and social security 143,375 39,586
Other creditors 68,344 69,953
275,420 153,766

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Other creditors 32,879 37,677

8. RESERVES
Retained
earnings
£   

At 1 November 2022 175,733
Profit for the year 369,087
At 31 October 2023 544,820