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Registered number: 09729357
Calidad Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
DEB Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09729357
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 257,702 257,702
Investments 5 200 200
257,902 257,902
CURRENT ASSETS
Debtors 6 10,775 131,394
Cash at bank and in hand 286,603 254,511
297,378 385,905
Creditors: Amounts Falling Due Within One Year 7 (356,769 ) (366,686 )
NET CURRENT ASSETS (LIABILITIES) (59,391 ) 19,219
TOTAL ASSETS LESS CURRENT LIABILITIES 198,511 277,121
NET ASSETS 198,511 277,121
CAPITAL AND RESERVES
Called up share capital 8 202 202
Profit and Loss Account 198,309 276,919
SHAREHOLDERS' FUNDS 198,511 277,121
Page 1
Page 2
For the year ending 30 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 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
Mr David McFarlane
Director
23/01/2025
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
Calidad Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09729357 . The registered office is DEB House, 19 Middlewoods Way, Wharncliffe Business park, Carlton, Barnsley, S71 3HR.
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. 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:
Land and property freehold No Depreciation
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Land & Property
Land and property freehold
£
Cost
As at 1 May 2023 257,702
As at 30 April 2024 257,702
Net Book Value
As at 30 April 2024 257,702
As at 1 May 2023 257,702
5. Investments
Unlisted
£
Cost
As at 1 May 2023 200
As at 30 April 2024 200
Provision
As at 1 May 2023 -
As at 30 April 2024 -
Net Book Value
As at 30 April 2024 200
As at 1 May 2023 200
The company's investment at the Balance Sheet date comprises a 100% holding of the Ordinary share capital in Calidad Services Limited, a company incorporated in England & Wales, whose principal activity is engineering.
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Page 4
6. Debtors
2024 2023
£ £
Due within one year
VAT 10,775 131,394
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 1,313 1,198
Amounts owed to subsidiaries 355,456 365,488
356,769 366,686
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 202 202
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mr Patrick Flynn 38,000 38,100
Mr David McFarlane 38,000 38,100
10. Related Party Transactions
The company is controlled by Mr. D McFarlane and Mr. P Flynn, directors & shareholders of the company.
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