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REGISTERED NUMBER: SC629227 (Scotland)













Unaudited Financial Statements

for the Year Ended 31 May 2024

for

D.A. CALDER (HOLDINGS) LIMITED

D.A. CALDER (HOLDINGS) LIMITED (REGISTERED NUMBER: SC629227)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D.A. CALDER (HOLDINGS) LIMITED

Company Information
FOR THE YEAR ENDED 31 MAY 2024







DIRECTORS: G J Morrison
Mrs L Walker-Morrison





REGISTERED OFFICE: 3rd Floor
10 Bothwell Street
Glasgow
G2 6LU





REGISTERED NUMBER: SC629227 (Scotland)





ACCOUNTANTS: BK Plus Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

D.A. CALDER (HOLDINGS) LIMITED (REGISTERED NUMBER: SC629227)

Balance Sheet
31 MAY 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Investments 4 2,351,263 2,351,263

CURRENT ASSETS
Cash at bank 60,606 152,557

CREDITORS
Amounts falling due within one year 5 275,251 341,811
NET CURRENT LIABILITIES (214,645 ) (189,254 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,136,618

2,162,009

CREDITORS
Amounts falling due after more than one
year

6

30,136

170,049
NET ASSETS 2,106,482 1,991,960

CAPITAL AND RESERVES
Called up share capital 108 108
Share premium 1,349,942 1,349,942
Retained earnings 756,432 641,910
SHAREHOLDERS' FUNDS 2,106,482 1,991,960

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

D.A. CALDER (HOLDINGS) LIMITED (REGISTERED NUMBER: SC629227)

Balance Sheet - continued
31 MAY 2024


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 7 May 2025 and were signed on its behalf by:





G J Morrison - Director


D.A. CALDER (HOLDINGS) LIMITED (REGISTERED NUMBER: SC629227)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MAY 2024

1. STATUTORY INFORMATION

D.A. Calder (Holdings) 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.

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.

Investments
Fixed asset investments are stated at cost less amounts written off for permanent diminution in value.

The company's subsidiaries have not been consolidated. Group accounts have not been prepared and these financial statements present information about the company as an individual undertaking. Group accounts are not required because of the disclosure exemptions available under Section 248 of the Companies Act for small and medium-sized groups.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

D.A. CALDER (HOLDINGS) LIMITED (REGISTERED NUMBER: SC629227)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MAY 2024

4. FIXED ASSET INVESTMENTS
Unlisted
investment
£   
COST
At 1 June 2023
and 31 May 2024 2,351,263
NET BOOK VALUE
At 31 May 2024 2,351,263
At 31 May 2023 2,351,263

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 66,098 139,043
Amounts owed to group undertakings 138,263 131,589
Other creditors 70,890 71,179
275,251 341,811

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans - 69,913
Other creditors 30,136 100,136
30,136 170,049

7. SECURED DEBTS

The bank facilities are secured by floating charges over the assets of the company.