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REGISTERED NUMBER: 01201716 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

CALDWELL FILTRATION LIMITED

CALDWELL FILTRATION LIMITED (REGISTERED NUMBER: 01201716)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CALDWELL FILTRATION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: Mrs J N Ashall
P A Caldwell





SECRETARY:





REGISTERED OFFICE: Unit3d Lyncastle Way
Barclaycastle Trading Estate
Appleton
Warrington
Cheshire
WA4 4ST





REGISTERED NUMBER: 01201716 (England and Wales)





ACCOUNTANTS: Accountancy Summit Limited
Chartered Accountants
144 Knutsford Road
Grappenhall
Warrington
Cheshire
WA4 2PW

CALDWELL FILTRATION LIMITED (REGISTERED NUMBER: 01201716)

BALANCE SHEET
31 AUGUST 2024

31/8/24 31/8/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 191,002 200,482

CURRENT ASSETS
Stocks 93,545 118,544
Debtors 5 117,540 98,036
Cash at bank and in hand 73,130 17,581
284,215 234,161
CREDITORS
Amounts falling due within one year 6 100,880 91,830
NET CURRENT ASSETS 183,335 142,331
TOTAL ASSETS LESS CURRENT
LIABILITIES

374,337

342,813

CREDITORS
Amounts falling due after more than one
year

7

126,357

60,812
NET ASSETS 247,980 282,001

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 246,980 281,001
247,980 282,001

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 25 November 2024 and were signed on its behalf by:




Mrs J N Ashall - Director



P A Caldwell - Director


CALDWELL FILTRATION LIMITED (REGISTERED NUMBER: 01201716)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

Caldwell Filtration 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.

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.
Freehold property - 10% on cost
Plant and machinery - 15% on cost
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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.

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 6 (2023 - 7 ) .

CALDWELL FILTRATION LIMITED (REGISTERED NUMBER: 01201716)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 September 2023 213,461 37,324 20,728 34,931 306,444
Additions - 309 414 - 723
At 31 August 2024 213,461 37,633 21,142 34,931 307,167
DEPRECIATION
At 1 September 2023 46,375 26,498 18,536 14,553 105,962
Charge for year 2,700 1,784 624 5,095 10,203
At 31 August 2024 49,075 28,282 19,160 19,648 116,165
NET BOOK VALUE
At 31 August 2024 164,386 9,351 1,982 15,283 191,002
At 31 August 2023 167,086 10,826 2,192 20,378 200,482

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 September 2023
and 31 August 2024 22,998
DEPRECIATION
At 1 September 2023 6,468
Charge for year 4,133
At 31 August 2024 10,601
NET BOOK VALUE
At 31 August 2024 12,397
At 31 August 2023 16,530

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/24 31/8/23
£    £   
Trade debtors 102,999 87,015
Other debtors 14,541 11,021
117,540 98,036

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/24 31/8/23
£    £   
Bank loans and overdrafts 31,000 31,000
Hire purchase contracts 4,320 4,320
Trade creditors 11,856 10,765
Taxation and social security 49,737 42,185
Other creditors 3,967 3,560
100,880 91,830

CALDWELL FILTRATION LIMITED (REGISTERED NUMBER: 01201716)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/8/24 31/8/23
£    £   
Bank loans 117,718 47,853
Hire purchase contracts 8,639 12,959
126,357 60,812

8. ULTIMATE CONTROLLING PARTY

The Company was controlled jointly by both directors, Mrs J N Ashall and Mr P Caldwell throughout the period and previous period by virtue of their shareholding.