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REGISTERED NUMBER: 02151352 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

CALDERDALE CARPETS LIMITED

CALDERDALE CARPETS LIMITED (REGISTERED NUMBER: 02151352)






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


CALDERDALE CARPETS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: Gregory Quinton Bedford
Derek John Bedford
Carol Lesley Brown
Ronald Malcolm Mcbroom





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





REGISTERED NUMBER: 02151352 (England and Wales)





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

CALDERDALE CARPETS LIMITED (REGISTERED NUMBER: 02151352)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 319,318 329,809

CURRENT ASSETS
Stocks 974,695 730,297
Debtors 5 670,329 808,500
Cash at bank and in hand 3,074 94,174
1,648,098 1,632,971
CREDITORS
Amounts falling due within one year 6 876,616 1,034,037
NET CURRENT ASSETS 771,482 598,934
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,090,800

928,743

CREDITORS
Amounts falling due after more than
one year

7

(30,000

)

(46,285

)

PROVISIONS FOR LIABILITIES (50,423 ) (46,590 )
NET ASSETS 1,010,377 835,868

CAPITAL AND RESERVES
Called up share capital 30,000 30,000
Capital redemption reserve 30,000 30,000
Profit and loss account 950,377 775,868
SHAREHOLDERS' FUNDS 1,010,377 835,868

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


CALDERDALE CARPETS LIMITED (REGISTERED NUMBER: 02151352)

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

1. STATUTORY INFORMATION

Calderdale Carpets 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.
Short leasehold - 12.5% on cost
Plant and machinery - 12.5% on cost
Fixtures and fittings - 12.5% on cost
Motor vehicles - 25% 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.


CALDERDALE CARPETS LIMITED (REGISTERED NUMBER: 02151352)

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

2. ACCOUNTING POLICIES - continued
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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2023 - 35 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 July 2023 9,957 1,532,679 342,451 - 1,885,087
Additions - 74,427 13,113 27,331 114,871
At 30 June 2024 9,957 1,607,106 355,564 27,331 1,999,958
DEPRECIATION
At 1 July 2023 9,957 1,262,461 282,860 - 1,555,278
Charge for year - 110,810 9,724 4,828 125,362
At 30 June 2024 9,957 1,373,271 292,584 4,828 1,680,640
NET BOOK VALUE
At 30 June 2024 - 233,835 62,980 22,503 319,318
At 30 June 2023 - 270,218 59,591 - 329,809

CALDERDALE CARPETS LIMITED (REGISTERED NUMBER: 02151352)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 158,764 262,755
Amounts owed by group undertakings 478,288 502,780
Other debtors 33,277 42,965
670,329 808,500

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 8) 213,089 -
Trade creditors 210,804 183,781
Amounts owed to group undertakings 316,852 683,017
Taxation and Social Security 76,712 81,573
Other creditors 59,159 85,666
876,616 1,034,037

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors 30,000 46,285

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Preference shares 30,000 30,000

8. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 213,089 -

Amounts falling due in more than five years:
Repayable otherwise than by instalments
Preference shares 30,000 30,000

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

The Report of the Auditors was unqualified.

John Richard Hall (Senior Statutory Auditor)
for and on behalf of Walter Dawson & Son

CALDERDALE CARPETS LIMITED (REGISTERED NUMBER: 02151352)

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

10. 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 £23,376 (2023: £21,222). Contributions totalling £670 (2023: £738) were payable to the fund at the year end and are included in creditors.

11. 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 as at 30th June 2024 include the following group company balances, Calder Group (Dewsbury) Limited £164,017 (2023: £164,017), Calder Carpets Limited £14,579 (2023: £14,579), Anchor Carpets Limited £165,454 (2023: £165,454) and Calder Dyeing Limited £134,238 (2023: £158,730).

Creditors as at 30th June 2024 include the following group company balance owing to Calder Properties Limited £269,604 (2023: £541,263) and Calder Textiles Limited £47,248 (2023: £141,754).

12. THE PARENT COMPANY

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