6 April 2023 false No description of principal activity Taxfiler 2024.6 02971743business:PrivateLimitedCompanyLtd2023-04-062024-04-05 029717432023-04-05 029717432023-04-062024-04-05 02971743business:AuditExemptWithAccountantsReport2023-04-062024-04-05 02971743business:AbridgedAccounts2023-04-062024-04-05 029717432024-04-05 02971743business:Director12023-04-062024-04-05 02971743business:CompanySecretary12023-04-062024-04-05 02971743business:RegisteredOffice2023-04-062024-04-05 029717432023-04-05 02971743core:WithinOneYear2024-04-05 02971743core:WithinOneYear2023-04-05 02971743core:AfterOneYear2024-04-05 02971743core:AfterOneYear2023-04-05 02971743core:ShareCapitalcore:PreviouslyStatedAmount2024-04-05 02971743core:ShareCapitalcore:PreviouslyStatedAmount2023-04-05 02971743core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-05 02971743core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-05 02971743core:PreviouslyStatedAmount2024-04-05 02971743core:PreviouslyStatedAmount2023-04-05 02971743business:SmallEntities2023-04-062024-04-05 02971743countries:EnglandWales2023-04-062024-04-05 02971743core:PlantMachinery2023-04-062024-04-05 029717432022-04-062023-04-05 iso4217:GBP xbrli:pure
Company Registration No. 02971743 (England and Wales)
Calderdale Developments Limited Unaudited accounts for the year ended 5 April 2024
Calderdale Developments Limited Unaudited accounts Contents
Page
- 2 -
Calderdale Developments Limited Company Information for the year ended 5 April 2024
Director
Lee John Heptonstall
Secretary
Phaedar Gail Heptonstall
Company Number
02971743 (England and Wales)
Registered Office
24 Vesper Walk Huntington York North Yorkshire YO32 9SZ England
Accountants
Tarrens Accountants Limited 11 Wheatsheaf Close Ripon HG4 2SH
- 3 -
Calderdale Developments Limited Statement of financial position as at 5 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,606 
316 
Investment property
1,763,668 
1,769,887 
1,765,274 
1,770,203 
Current assets
Debtors
853 
44,032 
Cash at bank and in hand
80,528 
12,048 
81,381 
56,080 
Creditors: amounts falling due within one year
(223,565)
(204,406)
Net current liabilities
(142,184)
(148,326)
Total assets less current liabilities
1,623,090 
1,621,877 
Creditors: amounts falling due after more than one year
(214,766)
(239,921)
Provisions for liabilities
Deferred tax
(86,560)
(63,000)
Net assets
1,321,764 
1,318,956 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
1,321,763 
1,318,955 
Shareholders' funds
1,321,764 
1,318,956 
For the year ending 5 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 September 2024 and were signed on its behalf by
Lee John Heptonstall Director Company Registration No. 02971743
- 4 -
Calderdale Developments Limited Notes to the Accounts for the year ended 5 April 2024
1
Statutory information
Calderdale Developments Limited is a private company, limited by shares, registered in England and Wales, registration number 02971743. The registered office is 24 Vesper Walk, Huntington, York, North Yorkshire, YO32 9SZ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
Turnover
Turnover represents net invoiced sales of goods and services excluding value added tax.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Leased assets
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
- 5 -
Calderdale Developments Limited Notes to the Accounts for the year ended 5 April 2024
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 6 April 2023
14,944 
Additions
1,956 
At 5 April 2024
16,900 
Depreciation
At 6 April 2023
14,628 
Charge for the year
666 
At 5 April 2024
15,294 
Net book value
At 5 April 2024
1,606 
At 5 April 2023
316 
5
Transactions with related parties
Included in other creditors is an amount owed to G Heptonstall, father of L Heptonstall, of £113,220 (2023: £109,420) of which £111,220 (2023 £107,420) is included in other creditors due in more than 1 year.
6
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 6 -