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REGISTERED NUMBER: 04391900 (England and Wales)


Calver Limited
Trading as
Calver Branding

Abridged Unaudited Financial Statements

for the Year Ended 30 June 2024






Calver Limited (Registered number: 04391900)
Trading as Calver Branding






Contents of the Financial Statements
for the year ended 30 June 2024




Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


Calver Limited
Trading as Calver Branding

Company Information
for the year ended 30 June 2024







DIRECTORS: Mr A D Calver
Ms A Keser





SECRETARY:





REGISTERED OFFICE: 239-241 Kennington Lane
London
SE11 5QU





REGISTERED NUMBER: 04391900 (England and Wales)





ACCOUNTANTS: Alton & Co
Chartered Accountants
239-241 Kennington Lane
London
SE11 5QU

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Calver Limited

The following reproduces the text of the report prepared for the directors 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 Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors 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 Calver Limited for the year ended 30 June 2024 which comprise the Abridged Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity 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 Board of Directors of Calver Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Calver Limited and state those matters that we have agreed to state to the Board of Directors of Calver Limited, as a body, 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 Calver Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Calver Limited 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 profit of Calver Limited. You consider that Calver Limited 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 Calver Limited. 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.






Alton & Co
Chartered Accountants
239-241 Kennington Lane
London
SE11 5QU


29 November 2024

Calver Limited (Registered number: 04391900)
Trading as Calver Branding

Statement of Financial Position
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 9,645 12,609
Property, plant and equipment 6 3,275 3,235
12,920 15,844

CURRENT ASSETS
Debtors 7 102,631 213,756
Cash at bank 190,496 30,710
293,127 244,466
CREDITORS
Amounts falling due within one year 8 166,040 182,617
NET CURRENT ASSETS 127,087 61,849
TOTAL ASSETS LESS CURRENT
LIABILITIES

140,007

77,693

CREDITORS
Amounts falling due after more than one
year

9

(10,763

)

(21,047

)

PROVISIONS FOR LIABILITIES 10 (819 ) (615 )
NET ASSETS 128,425 56,031

Calver Limited (Registered number: 04391900)
Trading as Calver Branding

Statement of Financial Position - continued
30 June 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 11 1,000 1,000
Retained earnings 12 127,425 55,031
SHAREHOLDERS' FUNDS 128,425 56,031

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

All the members have consented to the preparation of an abridged Income Statement for the year ended 30 June 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 November 2024 and were signed on its behalf by:





Mr A D Calver - Director


Calver Limited (Registered number: 04391900)
Trading as Calver Branding

Notes to the Financial Statements
for the year ended 30 June 2024

1. STATUTORY INFORMATION

Calver Limited 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.

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


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

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

Turnover is recognised when the goods are physically delivered to the customer and is generated from the ordinary activities of the business.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of five 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.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 30% on reducing balance
Computer equipment - 30% on reducing balance

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Calver Limited (Registered number: 04391900)
Trading as Calver Branding

Notes to the Financial Statements - continued
for the year ended 30 June 2024

3. ACCOUNTING POLICIES - continued

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 4 ) .

5. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 July 2023
and 30 June 2024 2,000 13,640 15,640
AMORTISATION
At 1 July 2023 400 2,631 3,031
Charge for year 400 2,564 2,964
At 30 June 2024 800 5,195 5,995
NET BOOK VALUE
At 30 June 2024 1,200 8,445 9,645
At 30 June 2023 1,600 11,009 12,609

Calver Limited (Registered number: 04391900)
Trading as Calver Branding

Notes to the Financial Statements - continued
for the year ended 30 June 2024

6. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 July 2023 39,645 162 6,337 46,144
Additions - - 1,347 1,347
At 30 June 2024 39,645 162 7,684 47,491
DEPRECIATION
At 1 July 2023 38,315 106 4,488 42,909
Charge for year 399 17 891 1,307
At 30 June 2024 38,714 123 5,379 44,216
NET BOOK VALUE
At 30 June 2024 931 39 2,305 3,275
At 30 June 2023 1,330 56 1,849 3,235

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 22,652 78,836
Other debtors 79,979 134,920
102,631 213,756

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 22,819 15,201
Payments in credit balance 800 1,994
Trade creditors 69,665 117,387
Taxation and social security 34,006 17,113
Other creditors 38,750 30,922
166,040 182,617

Calver Limited (Registered number: 04391900)
Trading as Calver Branding

Notes to the Financial Statements - continued
for the year ended 30 June 2024

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 10,763 21,047

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 819 615

Deferred
tax
£   
Balance at 1 July 2023 615
Provided during year 204
Balance at 30 June 2024 819

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,000 Ordinary £1 1,000 1,000

12. RESERVES
Retained
earnings
£   

At 1 July 2023 55,031
Profit for the year 102,394
Dividends (30,000 )
At 30 June 2024 127,425

13. RELATED PARTY DISCLOSURES

Included in creditors is an amount owed to key management personnel at balance sheet date of £29,401 (2023: £21,437). This is an interest free loan and has no fixed repayment terms.