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REGISTERED NUMBER: 05821605 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Calvitch Design & Build Ltd

Calvitch Design & Build Ltd (Registered number: 05821605)






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




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


Calvitch Design & Build Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTOR: Mr. A. Calcunovitch



SECRETARY: Miss. D. Lindfield



REGISTERED OFFICE: 16 Bulkington Lane
Nuneaton
Warwickshire
CV11 4SA



REGISTERED NUMBER: 05821605 (England and Wales)



ACCOUNTANTS: Screatons Ltd
Former Atherstone College
Ratcliffe Road
Atherstone
Warwickshire
CV9 1LF



BANKERS: Lloyds Bank plc
17/23 Coventry Street
Nuneaton
Warwickshire
CV11 5TL

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Calvitch Design & Build Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Calvitch Design & Build Ltd for the year ended 31 May 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Calvitch Design & Build Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Calvitch Design & Build Ltd and state those matters that we have agreed to state to the director of Calvitch Design & Build Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Calvitch Design & Build Ltd and its director for our work or for this report.

It is your duty to ensure that Calvitch Design & Build Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Calvitch Design & Build Ltd. You consider that Calvitch Design & Build Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Calvitch Design & Build Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Screatons Ltd
Former Atherstone College
Ratcliffe Road
Atherstone
Warwickshire
CV9 1LF


31 October 2024

Calvitch Design & Build Ltd (Registered number: 05821605)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 169 224
169 224

CURRENT ASSETS
Stocks 9,000 12,600
Cash at bank 202 573
9,202 13,173
CREDITORS
Amounts falling due within one year 6 1,502 2,400
NET CURRENT ASSETS 7,700 10,773
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,869

10,997

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 7 7,868 10,996
SHAREHOLDERS' FUNDS 7,869 10,997

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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 31 October 2024 and were signed by:





Mr. A. Calcunovitch - Director


Calvitch Design & Build Ltd (Registered number: 05821605)

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

1. STATUTORY INFORMATION

Calvitch Design & Build Ltd 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Calvitch Design & Build Ltd (Registered number: 05821605)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 5,000
AMORTISATION
At 1 June 2023
and 31 May 2024 5,000
NET BOOK VALUE
At 31 May 2024 -
At 31 May 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 June 2023
and 31 May 2024 710 692 4,888 6,290
DEPRECIATION
At 1 June 2023 631 668 4,767 6,066
Charge for year 19 6 30 55
At 31 May 2024 650 674 4,797 6,121
NET BOOK VALUE
At 31 May 2024 60 18 91 169
At 31 May 2023 79 24 121 224

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Credit card account 660 550
Tax - (255 )
VAT - 614
Directors' current accounts 17 683
Accrued expenses 825 808
1,502 2,400

Calvitch Design & Build Ltd (Registered number: 05821605)

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

7. RESERVES
Retained
earnings
£   

At 1 June 2023 10,996
Deficit for the year (428 )
Dividends (2,700 )
At 31 May 2024 7,868

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £3,700 were paid to the director .

The company was under the control of Mr. A. Calcunovitch throughout the current year. Mr. A. Calcunovitch is the managing director and sole shareholder.