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Caldwell Solicitors Limited

Registered Number
NI649046
(Northern Ireland)

Unaudited Financial Statements for the Period ended
31 March 2025

Caldwell Solicitors Limited
Company Information
for the period from 1 January 2024 to 31 March 2025

Director

Kenny Caldwell

Registered Address

Unit 7 Ormeau Business Park
8 Cromac Avenue
Belfast
BT7 2JA

Registered Number

NI649046 (Northern Ireland)
Caldwell Solicitors Limited
Balance Sheet as at
31 March 2025

Notes

31 Mar 2025

31 Dec 2023

£

£

£

£

Fixed assets
Tangible assets325,64325,169
25,64325,169
Current assets
Stocks430,33514,520
Debtors202,219464,977
Cash at bank and on hand1,600,4581,081,003
1,833,0121,560,500
Creditors amounts falling due within one year5(300,727)(332,344)
Net current assets (liabilities)1,532,2851,228,156
Total assets less current liabilities1,557,9281,253,325
Net assets1,557,9281,253,325
Capital and reserves
Called up share capital100100
Profit and loss account1,557,8281,253,225
Shareholders' funds1,557,9281,253,325
The financial statements were approved and authorised for issue by the Director on 21 May 2025, and are signed on its behalf by:
Kenny Caldwell
Director
Registered Company No. NI649046
Caldwell Solicitors Limited
Notes to the Financial Statements
for the period ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Land and buildings-50
Fixtures and fittings20-
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20252023
Average number of employees during the year96
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Total

£££
Cost or valuation
At 01 January 2410,85623,63534,491
Additions-4,9674,967
Revaluations(295)-(295)
At 31 March 2510,56128,60239,163
Depreciation and impairment
At 01 January 24-9,3229,322
Charge for year-4,1984,198
At 31 March 25-13,52013,520
Net book value
At 31 March 2510,56115,08225,643
At 31 December 2310,85614,31325,169
4.Stocks

2025

2023

££
Work in progress30,33514,520
Total30,33514,520
5.Creditors: amounts due within one year

2025

2023

££
Trade creditors / trade payables78,524109,730
Taxation and social security222,039222,396
Accrued liabilities and deferred income164218
Total300,727332,344