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REGISTERED NUMBER: 02241329 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Calderdale Engineering Services Limited

Calderdale Engineering Services Limited (Registered number: 02241329)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Calderdale Engineering Services Limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: Mr J M A Pateman
Dr C J Pateman
Mrs C A P Pateman
Mrs S J Pateman





REGISTERED OFFICE: Perserverance Works
Gibbet Street
Halifax
West Yorkshire
HX1 4DB





REGISTERED NUMBER: 02241329 (England and Wales)





ACCOUNTANTS: Crowther Chartered Accountants
Abacus House
Pennine Business Park
Longbow Close
Huddersfield
West Yorkshire
HD2 1GQ

Calderdale Engineering Services Limited (Registered number: 02241329)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 5,917 11,833
Tangible assets 5 534,304 427,250
540,221 439,083

CURRENT ASSETS
Stocks 6 2,216 2,110
Debtors 7 893,293 824,346
Cash at bank and in hand 147,309 25,656
1,042,818 852,112
CREDITORS
Amounts falling due within one year 8 542,189 303,437
NET CURRENT ASSETS 500,629 548,675
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,040,850

987,758

CREDITORS
Amounts falling due after more than one
year

9

(121,971

)

(175,662

)

PROVISIONS FOR LIABILITIES (122,848 ) (79,175 )
NET ASSETS 796,031 732,921

CAPITAL AND RESERVES
Called up share capital 103 103
Retained earnings 12 795,928 732,818
SHAREHOLDERS' FUNDS 796,031 732,921

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

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

Calderdale Engineering Services Limited (Registered number: 02241329)

Balance Sheet - continued
31 July 2024


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 13 December 2024 and were signed on its behalf by:





Mr J M A Pateman - Director


Calderdale Engineering Services Limited (Registered number: 02241329)

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

1. STATUTORY INFORMATION

Calderdale Engineering Services 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.

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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Integral features - 10% on cost
Plant and machinery - 10% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Calderdale Engineering Services Limited (Registered number: 02241329)

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

2. ACCOUNTING POLICIES - continued

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.

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 13 (2023 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 August 2023
and 31 July 2024 17,750
AMORTISATION
At 1 August 2023 5,917
Amortisation for year 5,916
At 31 July 2024 11,833
NET BOOK VALUE
At 31 July 2024 5,917
At 31 July 2023 11,833

5. TANGIBLE FIXED ASSETS
Fixtures
Integral Plant and and
features machinery fittings
£ £ £
COST
At 1 August 2023 49,069 950,307 43,735
Additions - 161,803 391
Disposals - - -
At 31 July 2024 49,069 1,112,110 44,126
DEPRECIATION
At 1 August 2023 49,069 547,924 41,116
Charge for year - 79,542 1,595
Eliminated on disposal - - -
At 31 July 2024 49,069 627,466 42,711
NET BOOK VALUE
At 31 July 2024 - 484,644 1,415
At 31 July 2023 - 402,383 2,619

Calderdale Engineering Services Limited (Registered number: 02241329)

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

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£ £ £
COST
At 1 August 2023 90,265 2,887 1,136,263
Additions 44,637 1,720 208,551
Disposals (6,550 ) - (6,550 )
At 31 July 2024 128,352 4,607 1,338,264
DEPRECIATION
At 1 August 2023 68,576 2,328 709,013
Charge for year 19,751 609 101,497
Eliminated on disposal (6,550 ) - (6,550 )
At 31 July 2024 81,777 2,937 803,960
NET BOOK VALUE
At 31 July 2024 46,575 1,670 534,304
At 31 July 2023 21,689 559 427,250

6. STOCKS
31.7.24 31.7.23
£ £
Stocks 2,216 2,110

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£ £
Trade debtors 439,825 402,500
Amounts owed by associates 346,120 361,663
Other debtors 18,630 47,953
Directors' loan accounts 87,640 1,702
Prepayments 1,078 10,528
893,293 824,346

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£ £
Bank loans and overdrafts (see note 10) 45,905 42,593
Hire purchase contracts 40,171 37,665
Trade creditors 301,196 72,825
Tax 32,344 42,325
Social security and other tax 9,527 5,628
VAT 79,593 67,518
Other creditors 5,759 3,192
Wages control (1,975 ) (2,291 )
Accrued expenses 29,669 33,982
542,189 303,437

Calderdale Engineering Services Limited (Registered number: 02241329)

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

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£ £
Bank loans (see note 10) 93,019 138,906
Hire purchase contracts 28,952 36,756
121,971 175,662

10. LOANS

An analysis of the maturity of loans is given below:

31.7.24 31.7.23
£ £
Amounts falling due within one year or on demand:
Bank loans 45,905 42,593

Amounts falling due between one and two years:
Bank loans - 1-2 years 50,337 45,905

Amounts falling due between two and five years:
Bank loans - 2-5 years 42,682 93,001

11. SECURED DEBTS

Aldermore Bank PLC hold the following:

Debenture including Fixed Charge over all present and future freehold and leasehold property: First Fixed Charge over book and other debts, chattels, goodwill and uncalled capital, both present and future: and First Floating Charge over all assets and undertaking both present and future.

12. RESERVES
Retained
earnings
£

At 1 August 2023 732,818
Profit for the year 163,110
Dividends (100,000 )
At 31 July 2024 795,928

Calderdale Engineering Services Limited (Registered number: 02241329)

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

13. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2024 and 31 July 2023:

31.7.2431.7.23
££
Director 1
Balance outstanding at start of year1,70243,468
Amounts advanced175,86351,701
Amounts repaid(89,925)(93,467)
Balance outstanding at end of year87,6391,702