Registered number
05238216
C.A.L.M. Business Developments Limited
Filleted Accounts
30 April 2024
C.A.L.M. Business Developments Limited
Registered number: 05238216
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 3,901 4,634
Investments 5 2 2
3,903 4,636
Current assets
Stocks 14,239 5,498
Debtors 6 86,480 74,184
Cash at bank and in hand 115,219 111,099
215,938 190,781
Creditors: amounts falling due within one year 7 (55,788) (60,939)
Net current assets 160,150 129,842
Total assets less current liabilities 164,053 134,478
Provisions for liabilities (396) (563)
Net assets 163,657 133,915
Capital and reserves
Called up share capital 30 30
Profit and loss account 163,627 133,885
Shareholders' funds 163,657 133,915
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
M J Royle
Director
Approved by the board on 29 November 2024
C.A.L.M. Business Developments Limited
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 5 6
3 Intangible fixed assets £
Goodwill:
Cost
At 1 May 2023 3,000
At 30 April 2024 3,000
Amortisation
At 1 May 2023 3,000
At 30 April 2024 3,000
Net book value
At 30 April 2024 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 3 years.
4 Tangible fixed assets
Leasehold land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 May 2023 1,510 12,110 34,484 48,104
Additions - 251 - 251
At 30 April 2024 1,510 12,361 34,484 48,355
Depreciation
At 1 May 2023 218 8,768 34,484 43,470
Charge for the year - 984 - 984
At 30 April 2024 218 9,752 34,484 44,454
Net book value
At 30 April 2024 1,292 2,609 - 3,901
At 30 April 2023 1,292 3,342 - 4,634
5 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 May 2023 2
At 30 April 2024 2
6 Debtors 2024 2023
£ £
Trade debtors 48,972 59,418
Amounts owed by group undertakings and undertakings in which the company has a participating interest 70 100
Other debtors 37,438 14,666
86,480 74,184
7 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 5,821 3,310
Taxation and social security costs 45,611 54,677
Other creditors 4,356 2,952
55,788 60,939
8 Controlling party
The Company is controlled by the directors.
9 Other information
C.A.L.M. Business Developments Limited is a private company limited by shares and incorporated in England. Its registered office is:
Low Cottage
10 Low Cross
Whittlesey
Peterborough
PE7 1HW
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