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Registered number: 15664673
Caldwell Precision Assembly Ltd
Unaudited Financial Statements
For the Period 20 April 2024 to 30 April 2025
Michael Paul Accountants Limited
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Caldwell Precision Assembly Ltd for the period 20 April 2024 to 30 April 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Caldwell Precision Assembly Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Caldwell Precision Assembly Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Caldwell Precision Assembly Ltd and state those matters that we have agreed to state to the director of Caldwell Precision Assembly Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Caldwell Precision Assembly Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Caldwell Precision Assembly Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Caldwell Precision Assembly Ltd . You consider that Caldwell Precision Assembly Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Caldwell Precision Assembly Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
09/06/2025
Michael Paul Accountants Limited
A member of the Association of Chartered Certified Accountants
Studio 2, Lamport Manor
Old Road, Lamport
Northampton
Northamptonshire
NN6 9HF
Page 1
Page 2
Balance Sheet
Registered number: 15664673
30 April 2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 603
603
CURRENT ASSETS
Debtors 5 6,899
Cash at bank and in hand 22,776
29,675
Creditors: Amounts Falling Due Within One Year 6 (10,222 )
NET CURRENT ASSETS (LIABILITIES) 19,453
TOTAL ASSETS LESS CURRENT LIABILITIES 20,056
PROVISIONS FOR LIABILITIES
Deferred Taxation (160 )
NET ASSETS 19,896
CAPITAL AND RESERVES
Called up share capital 7 1
Profit and Loss Account 19,895
SHAREHOLDERS' FUNDS 19,896
Page 2
Page 3
For the period ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Robin Caldwell
Director
09/06/2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Caldwell Precision Assembly Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15664673 . The registered office is 18 Tantree Way, Brixworth, Northampton, NN6 9UQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33% on cost
2.4. 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 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.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Tangible Assets
Computer Equipment
£
Cost
As at 20 April 2024 -
Additions 749
As at 30 April 2025 749
Depreciation
As at 20 April 2024 -
Provided during the period 146
As at 30 April 2025 146
Net Book Value
As at 30 April 2025 603
As at 20 April 2024 -
5. Debtors
30 April 2025
£
Due within one year
Trade debtors 6,659
Other debtors 240
6,899
6. Creditors: Amounts Falling Due Within One Year
30 April 2025
£
Other creditors 1,040
Taxation and social security 9,182
10,222
7. Share Capital
30 April 2025
£
Allotted, Called up and fully paid 1
Page 5