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REGISTERED NUMBER: 09010135 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

CALCINOTTO LIMITED

CALCINOTTO LIMITED (REGISTERED NUMBER: 09010135)

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










Page

Balance sheet 1

Notes to the financial statements 3


CALCINOTTO LIMITED (REGISTERED NUMBER: 09010135)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
Fixed assets
Tangible assets 4 58,387 72,085

Current assets
Debtors 5 430,017 934,039
Cash at bank and in hand 425,070 335,536
855,087 1,269,575
Creditors
Amounts falling due within one year 6 759,801 952,273
Net current assets 95,286 317,302
Total assets less current liabilities 153,673 389,387

Creditors
Amounts falling due after more than one year 7 (33,333 ) (83,333 )

Provisions for liabilities 10 (13,787 ) (17,034 )
Net assets 106,553 289,020

Capital and reserves
Called up share capital 11 110 110
Share premium 105,732 105,732
Capital redemption reserve 19 19
Retained earnings 692 183,159
Shareholders' funds 106,553 289,020

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

CALCINOTTO LIMITED (REGISTERED NUMBER: 09010135)

BALANCE SHEET - continued
30 SEPTEMBER 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 May 2025 and were signed on its behalf by:




Mr J Calcinotto - Director



Mr M Singleton - Director


CALCINOTTO LIMITED (REGISTERED NUMBER: 09010135)

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


1. Statutory information

Calcinotto Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 09010135. The registered office is 7 & 8 Church Street, Wimborne, Dorset, BH21 1JH and business address is First Floor South, Waterloo House, Fleets Corner Business Park, Poole, Dorset, BH17 0HL.

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 amounts receivable, excluding value added tax, in respect of services provided in the ordinary course of business. Turnover is recognised when the service has been provided to the customer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Bicycles - 33% on cost
Computer equipment - 25% on cost

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 that have been enacted or substantively enacted by the balance sheet date.

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 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.

Group accounts
The financial statements present information about the company as an individual undertaking and not about its group. The company and its parent comprise a small-sized group. The group has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.

CALCINOTTO LIMITED (REGISTERED NUMBER: 09010135)

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


2. Accounting policies - continued

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

Government grants
Using the accrual basis government grants relating to revenue are recognised in income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate. Grants which become receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs shall be recognised in income in the period in which it becomes receivable.

3. Employees and directors

The average number of employees during the year was 28 (2023 - 27 ) .

4. Tangible fixed assets
Fixtures
and Computer
fittings Bicycles equipment Totals
£    £    £    £   
Cost
At 1 October 2023 150,058 - 59,566 209,624
Additions - 4,111 2,024 6,135
At 30 September 2024 150,058 4,111 61,590 215,759
Depreciation
At 1 October 2023 90,833 - 46,706 137,539
Charge for year 11,845 1,370 6,618 19,833
At 30 September 2024 102,678 1,370 53,324 157,372
Net book value
At 30 September 2024 47,380 2,741 8,266 58,387
At 30 September 2023 59,225 - 12,860 72,085

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 355,242 853,758
Other debtors 20 7,534
Directors' current accounts 16,509 24,832
Prepayments 58,246 47,915
430,017 934,039

CALCINOTTO LIMITED (REGISTERED NUMBER: 09010135)

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


6. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 50,000 50,000
Other loans 2,478 -
Trade creditors 28,279 48,672
Amounts owed to group undertakings 368,756 450,762
Amounts owed to associates 31,250 31,250
Tax 37,202 120,762
Social security and other taxes 25,602 -
VAT 163,830 212,751
Other creditors 28,399 32,611
Accrued expenses 24,005 5,465
759,801 952,273

7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans - 1-2 years 33,333 50,000
Bank loans - 2-5 years - 33,333
33,333 83,333

8. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 44,726 41,722
Between one and five years 127,091 165,919
In more than five years - 1,889
171,817 209,530

9. Secured debts

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 83,333 133,333

HSBC Bank PLC holds a legal charge over the company assets for all monies due or that become due from the company.

10. Provisions for liabilities
2024 2023
£    £   
Deferred tax 13,787 17,034

CALCINOTTO LIMITED (REGISTERED NUMBER: 09010135)

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


10. Provisions for liabilities - continued

Deferred
tax
£   
Balance at 1 October 2023 17,034
Credit to Income statement during year (3,247 )
Balance at 30 September 2024 13,787

11. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
600 Ordinary A 10p 60 60
200 Ordinary B 10p 20 20
100 Ordinary D 10p 10 10
100 Ordinary E 10p 10 10
100 Ordinary F 10p 10 10
110 110

12. Guarantees

In the prior year the company entered into an agreement to be a guarantor in respect of a hire purchase agreement taken out by its parent company. The amount outstanding at the year end date was £79,380

13. Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
Mr J Calcinotto
Balance outstanding at start of year 18,575 18,752
Amounts advanced 12,502 18,575
Amounts repaid (18,575 ) (18,752 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 12,502 18,575

Mr M Singleton
Balance outstanding at start of year 6,257 6,257
Amounts advanced 4,007 6,257
Amounts repaid (6,257 ) (6,257 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 4,007 6,257

As at the balance sheet date, the director, Mr J Calcinotto, owed the company £12,502 (2023 - £18,575), disclosed within other debtors. The loan was repaid within nine months of the year end.

In addition at the balance sheet date, the director, Mr M Singleton, owed the company £4,007 (2023: £6,257), disclosed within other debtors. The loan was repaid within nine months of the year end.

CALCINOTTO LIMITED (REGISTERED NUMBER: 09010135)

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


14. Ultimate controlling party

The company is ultimately controlled by the director, Mr J Calcinotto, by virtue of his 68% holding in the voting share capital of the parent company, Calcinotto Holdings Limited.