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Registered number: 01557831
A.E. Callard (Engineering) Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Finsbury Robinson Ltd
237 Westcombe Hill
London
SE3 7DW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 01557831
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 64,257 46,603
64,257 46,603
CURRENT ASSETS
Stocks 5 75,000 110,686
Debtors 25,029 24,729
Cash at bank and in hand 1,233,369 973,228
1,333,398 1,108,643
Creditors: Amounts Falling Due Within One Year (528,772 ) (443,080 )
NET CURRENT ASSETS (LIABILITIES) 804,626 665,563
TOTAL ASSETS LESS CURRENT LIABILITIES 868,883 712,166
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,065 ) (8,855 )
NET ASSETS 852,818 703,311
CAPITAL AND RESERVES
Called up share capital 6 238 238
Profit and Loss Account 852,580 703,073
SHAREHOLDERS' FUNDS 852,818 703,311
Page 1
Page 2
For the year ending 31 May 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs S F Callard
Director
23rd December 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A.E. Callard (Engineering) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01557831 . The registered office is 237 Westcombe Hill, London, SE3 7DW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% on reducing balance
Motor Vehicles 20% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
Tax is recognised in the profit and loss account 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2023 118,526 60,128 17,211 10,939 206,804
Additions 33,940 - - - 33,940
As at 31 May 2024 152,466 60,128 17,211 10,939 240,744
Depreciation
As at 1 June 2023 101,325 34,249 16,149 8,478 160,201
Provided during the period 10,229 5,176 265 616 16,286
As at 31 May 2024 111,554 39,425 16,414 9,094 176,487
Net Book Value
As at 31 May 2024 40,912 20,703 797 1,845 64,257
As at 1 June 2023 17,201 25,879 1,062 2,461 46,603
5. Stocks
2024 2023
£ £
Stock 75,000 110,686
6. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 238.00 each 238 238
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