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REGISTERED NUMBER: SC273437 (Scotland)















FINANCIAL STATEMENTS FOR THE PERIOD 1 NOVEMBER 2023 TO 30 APRIL 2025

FOR

CALLANDERS LIMITED

CALLANDERS LIMITED (REGISTERED NUMBER: SC273437)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 NOVEMBER 2023 TO 30 APRIL 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CALLANDERS LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 NOVEMBER 2023 TO 30 APRIL 2025







DIRECTOR: D R Callander



SECRETARY: Mrs L M Callander



REGISTERED OFFICE: 53 High Street
Dumbarton
G82 1LS



REGISTERED NUMBER: SC273437 (Scotland)



ACCOUNTANTS: Callanders Limited
Chartered Accountants
53 High Street
Dumbarton
G82 1LS



BANKERS: The Royal Bank of Scotland plc
37 High Street
Dumbarton
G82 1LX

CALLANDERS LIMITED (REGISTERED NUMBER: SC273437)

BALANCE SHEET
30 APRIL 2025

2025 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 6,882 35,521
Tangible assets 5 235 564
7,117 36,085

CURRENT ASSETS
Work in progress 11,375 8,955
Debtors 6 20,413 54,566
Cash at bank 27,167 64,708
58,955 128,229
CREDITORS
Amounts falling due within one year 7 51,086 62,149
NET CURRENT ASSETS 7,869 66,080
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,986

102,165

CAPITAL AND RESERVES
Called up share capital 111 111
Share premium 39,475 39,475
Retained earnings (24,600 ) 62,579
SHAREHOLDERS' FUNDS 14,986 102,165

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

CALLANDERS LIMITED (REGISTERED NUMBER: SC273437)

BALANCE SHEET - continued
30 APRIL 2025


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 director and authorised for issue on 5 May 2025 and were signed by:





D R Callander - Director


CALLANDERS LIMITED (REGISTERED NUMBER: SC273437)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 NOVEMBER 2023 TO 30 APRIL 2025


1. STATUTORY INFORMATION

Callanders Limited is a private company, limited by shares , registered in Scotland. 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 represents net sales of professional services, excluding value added tax.

Goodwill
Goodwill is the difference between the amount paid on the acquisition of a business and the aggregate fair value of its separable net assets. It has been capitalised and is stated at cost and will be amortised over 10 years commencing with the year ending 31 October 2016.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

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 period was 2 (2023 - 2 ) .

CALLANDERS LIMITED (REGISTERED NUMBER: SC273437)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 NOVEMBER 2023 TO 30 APRIL 2025


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023 177,604
Disposals (7,992 )
At 30 April 2025 169,612
AMORTISATION
At 1 November 2023 142,083
Charge for period 20,647
At 30 April 2025 162,730
NET BOOK VALUE
At 30 April 2025 6,882
At 31 October 2023 35,521

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2023 7,105
Disposals (5,139 )
At 30 April 2025 1,966
DEPRECIATION
At 1 November 2023 6,541
Charge for period 243
Eliminated on disposal (5,053 )
At 30 April 2025 1,731
NET BOOK VALUE
At 30 April 2025 235
At 31 October 2023 564

CALLANDERS LIMITED (REGISTERED NUMBER: SC273437)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 NOVEMBER 2023 TO 30 APRIL 2025


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Trade debtors 15,051 27,609
Other debtors 5,362 26,957
20,413 54,566

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Payments on account 16,257 10,037
Trade creditors 1,288 971
Taxation and social security 19,746 34,986
Other creditors 13,795 16,155
51,086 62,149