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REGISTERED NUMBER: 03642834 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

CALDER DYEING LIMITED

CALDER DYEING LIMITED (REGISTERED NUMBER: 03642834)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CALDER DYEING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: Gregory Quinton Bedford
Derek John Bedford
Carol Lesley Brown
Stephen Eric Norris





REGISTERED OFFICE: Anchor House
Dewsbury Mills
Thornhill Road
Dewsbury
West Yorkshire
WF12 9QE





REGISTERED NUMBER: 03642834 (England and Wales)





AUDITORS: Walter Dawson & Son
Chartered Accountants
First Floor, Unit 12
Pennine Business Park
Longbow Close, Bradley
Huddersfield
West Yorkshire
HD2 1GQ

CALDER DYEING LIMITED (REGISTERED NUMBER: 03642834)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 974,786 928,727

CURRENT ASSETS
Stocks 60,018 50,226
Debtors 5 386,161 427,734
Cash at bank 4,072 -
450,251 477,960
CREDITORS
Amounts falling due within one year 6 697,979 781,659
NET CURRENT LIABILITIES (247,728 ) (303,699 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

727,058

625,028

PROVISIONS FOR LIABILITIES 205,631 202,857
NET ASSETS 521,427 422,171

CAPITAL AND RESERVES
Called up share capital 1,100 1,100
Profit and loss account 520,327 421,071
SHAREHOLDERS' FUNDS 521,427 422,171

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 March 2025 and were signed on its behalf by:




Gregory Quinton Bedford - Director



Carol Lesley Brown - Director


CALDER DYEING LIMITED (REGISTERED NUMBER: 03642834)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Calder Dyeing 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.

RELATED PARTY EXEMPTION
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.
Improvements to leasehold - 5% on cost
Plant and machinery - 12.5% 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 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.

CALDER DYEING LIMITED (REGISTERED NUMBER: 03642834)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

2. ACCOUNTING POLICIES - continued

PENSION COSTS
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.

INCOME RECOGNITION
Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the leases. The benefits of lease incentives are recognised in the profit and loss account over the shorter of the lease period and the period to the next rent review at which the rent is expected to be reset to market rates.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2023 - 23 ) .

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and
leasehold machinery Totals
£    £    £   
COST
At 1 July 2023 30,274 2,431,945 2,462,219
Additions 55,345 151,401 206,746
At 30 June 2024 85,619 2,583,346 2,668,965
DEPRECIATION
At 1 July 2023 17,797 1,515,695 1,533,492
Charge for year 1,514 159,173 160,687
At 30 June 2024 19,311 1,674,868 1,694,179
NET BOOK VALUE
At 30 June 2024 66,308 908,478 974,786
At 30 June 2023 12,477 916,250 928,727

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 31,871 32,844
Amounts owed by group undertakings 329,347 345,456
Other debtors 24,943 49,434
386,161 427,734

CALDER DYEING LIMITED (REGISTERED NUMBER: 03642834)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank overdraft - 9,940
Trade creditors 176,525 171,091
Amounts owed to group undertakings 367,442 418,692
Taxation and social security 61,484 49,731
Other creditors 92,528 132,205
697,979 781,659

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

JOHN RICHARD HALL FCA (Senior Statutory Auditor)
for and on behalf of Walter Dawson & Son

8. PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the pension scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable by the company to the fund and amounted to £4,517 (2023 - £11,763). Contributions totalling £1,383 (2023 - £1,361) were payable to the fund at the year end and are included in creditors.

9. CONTINGENT LIABILITIES

The company has guaranteed the bank borrowings of Calder Carpets Limited, Anchor Carpets Limited, Calderdale Carpets Limited and Calder Textiles Limited, which are all group companies. The borrowings as at 30 June 2024 amounted to £628,922 (2023 - £Nil).

CALDER DYEING LIMITED (REGISTERED NUMBER: 03642834)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

10. RELATED PARTY TRANSACTIONS

Throughout the year, Mr. Gregory Bedford, Mr. David Bedford, Mrs Carol Brown & Mrs Tracy Wadsworth each had control of 25% of the voting shares in the parent company, and together with their involvement in its day-to-day management, were deemed to be the controlling parties for the purposes of Financial Reporting Standard No. 102.

Debtors include the following amounts owed by group companies:

2024 2023
£ £

Calder Textiles Limited 329,347 345,456
329,347 345,456

Creditors falling due within one year includes the following amount owed to group companies:

2024 2023
£ £

Calder Properties Limited 233,204 259,962
Calderdale Carpets Limited 134,238 158,730
392,442 418,692

11. THE PARENT COMPANY

The parent company is Calder Group (Dewsbury) Limited, a company registered in England.