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REGISTERED NUMBER: 13434196 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Caldair Creative Ltd

Caldair Creative Ltd (Registered number: 13434196)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Caldair Creative Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Mrs L M Adair
Mr J S W Adair





REGISTERED OFFICE: Lytchett House
13 Freeland Park
Wareham Road
Poole
Dorset
BH16 6FA





REGISTERED NUMBER: 13434196 (England and Wales)





ACCOUNTANTS: Wilson Partners Limited
Chartered Accountants
TOR
Saint-Cloud Way
Maidenhead
Berkshire
SL6 8BN

Caldair Creative Ltd (Registered number: 13434196)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 32,753 45,533

CURRENT ASSETS
Debtors 5 3,316 3,777
Cash at bank 1,346 7,588
4,662 11,365
CREDITORS
Amounts falling due within one year 6 (22,603 ) (6,902 )
NET CURRENT (LIABILITIES)/ASSETS (17,941 ) 4,463
TOTAL ASSETS LESS CURRENT LIABILITIES 14,812 49,996

CREDITORS
Amounts falling due after more than one year 7 (17,213 ) (27,980 )

PROVISIONS FOR LIABILITIES (6,223 ) (8,651 )
NET (LIABILITIES)/ASSETS (8,624 ) 13,365

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (8,724 ) 13,265
SHAREHOLDERS' FUNDS (8,624 ) 13,365

Caldair Creative Ltd (Registered number: 13434196)

Balance Sheet - continued
31 March 2024


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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 10 January 2025 and were signed on its behalf by:





Mr J S W Adair - Director


Caldair Creative Ltd (Registered number: 13434196)

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

1. STATUTORY INFORMATION

Caldair Creative 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.

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


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.

Significant judgements and estimates
In the application of the company's accounting policies the directors are required to make judgements,
estimates and assumptions about the carrying amounts of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical
experience and other factors that are considered to be relevant. Actual results may differ from these
estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised if the revision affects only that
period, or in the period of the revision and future periods if the revision affects both current and future
periods. The company does not make significant estimates and assumptions concerning the future.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Financial instruments
Basic financial instruments are recognised at amortised cost using the effective interest method, except
for investments in non-convertible preference and non-puttable preference and ordinary shares, which
are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments
are initially recorded at cost and thereafter at fair value, with changes recognised in profit and loss.

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.

Caldair Creative Ltd (Registered number: 13434196)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 1 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 70,784
DEPRECIATION
At 1 April 2023 25,251
Charge for year 12,780
At 31 March 2024 38,031
NET BOOK VALUE
At 31 March 2024 32,753
At 31 March 2023 45,533

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 63,750
DEPRECIATION
At 1 April 2023 21,914
Charge for year 10,459
At 31 March 2024 32,373
NET BOOK VALUE
At 31 March 2024 31,377
At 31 March 2023 41,836

Caldair Creative Ltd (Registered number: 13434196)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors - 1,168
Other debtors 3,316 2,609
3,316 3,777

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts 10,725 9,432
Taxation and social security 176 (2,530 )
Other creditors 11,702 -
22,603 6,902

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts 17,213 27,980

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
Mr J S W Adair
Balance outstanding at start of year 2,609 -
Amounts advanced - 2,609
Amounts repaid (2,609 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 2,609

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr J S W Adair.