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Registered Number: 07614030
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 30 April 2024

for

CALAMAT LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 445,014    404,085 
445,014    404,085 
Current assets      
Stocks 5 345,262    347,610 
Cash at bank and in hand 1,416,585    1,296,706 
1,761,847    1,644,316 
Creditors: amount falling due within one year 6 (327,771)   (342,610)
Net current assets 1,434,076    1,301,706 
 
Total assets less current liabilities 1,879,090    1,705,791 
Provisions for liabilities 7 (2,010)   (2,488)
Net assets 1,877,080    1,703,303 
 

Capital and reserves
     
Called up share capital 8 100    100 
Profit and loss account 1,876,980    1,703,203 
Shareholders' funds 1,877,080    1,703,303 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 23 January 2025 and were signed by:


-------------------------------
Prof D C Mangham
Director
1
General Information
Calamat Ltd is a private company, limited by shares, registered in England and Wales, registration number 07614030, registration address Unit 3, National Trading Estate, Bramhall Moor Lane, Stockport, SK7 5AA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably;
the costs incurred and the costs to complete the contract can be measured reliably.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan isa pension under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid, the Company has no further payment obligations.
The contributions are recognised as an expense in the profit and loss account when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Current and deferred taxation
The tax expense of the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantially enacted by the balance sheet date in the countries where the Company operates and generates income.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Office Equipment 25% Reducing Balance
Land and Buildings 0% Reducing Balance
Lab Costs 25% Reducing Balance
Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost or purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. 
At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell.. The impairment loss is recognised immediately in the profit or loss account.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and investments in ordinary shares.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 6 (2023 : 5).
3.

Pension commitments

The Company operates a defined contributions pensions scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £2,138 (2023 £1,743). Contributions totalling £365 (2023 £421) were payable to the fund at the balance sheet date and are included in creditors.

4.

Tangible fixed assets

Cost or valuation Land and Buildings   Lab Costs   Motor Vehicles   Office Equipment   Total
  £   £   £   £   £
At 01 May 2023 392,710    30,023      17,929    440,662 
Additions     57,490    874    58,364 
Disposals        
At 30 April 2024 392,710    30,023    57,490    18,803    499,026 
Depreciation
At 01 May 2023       13,679    13,679 
Charge for year   24,679    14,373    1,281    40,333 
On disposals        
At 30 April 2024   24,679    14,373    14,960    54,012 
Net book values
Closing balance as at 30 April 2024 392,710    5,344    43,117    3,843    445,014 
Opening balance as at 01 May 2023 392,710    7,125      4,250    404,085 


5.

Stocks

2024
£
  2023
£
Medal stocks 345,262    347,610 
345,262    347,610 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Bank Loans & Overdrafts 549    1,910 
Corporation Tax 45,780    53,431 
PAYE & Social Security   2,737 
Accrued Expenses 1,750    1,710 
Other Creditors 255,653    263,699 
VAT 24,039    19,123 
327,771    342,610 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 2,488    25,580 
Charged to Profit & Loss (478)   (23,092)
2,010    2,488 

8.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
95 Ordinary shares of £1.00 each 95    95 
1 B share of £1.00 each  
1 C share of £1.00 each  
1 D share of £1.00 each  
1 E share of £1.00 each  
1 F share of £1.00 each  
100    100 

2