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Registered Number: 06819340
England and Wales

 

 

 

CALIDUS HOMES LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Investments 4 1    1 
1    1 
Current assets      
Debtors 253,507    260,056 
Cash at bank and in hand 3,061    159,111 
256,568    419,167 
Creditors: amount falling due within one year (990)   (14,168)
Net current assets 255,578    404,999 
 
Total assets less current liabilities 255,579    405,000 
Provisions for liabilities 69,218    37,059 
Net assets 324,797    442,059 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 324,697    441,959 
Shareholders' funds 324,797    442,059 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 16 June 2025 and were signed on its behalf by:


-------------------------------
J A Moran
Director
1
General Information
Calidus Homes Limited is a private company, limited by shares, registered in England and Wales, registration number 06819340, registration address Kirkpatrick and Hopes, Merlin House Brunel Road Theale, Reading, Berkshire, RG7 4AB.


1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

Going concern
The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.
Government grants
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
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.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income, 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 statement of financial position date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 and 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.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis.
Computer equipment - 33% straight line


At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.
Fixed asset investments
Investments in subsidiary undertakings are accounted for at cost less impairment.
Debtors
Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.
Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs, and are subsequently measured at amortised costs using the effective interest method.
2.

Average number of employees


Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 October 2023 2,277    2,277 
Additions  
Disposals  
At 30 September 2024 2,277    2,277 
Depreciation
At 01 October 2023 2,277    2,277 
Charge for year  
On disposals  
At 30 September 2024 2,277    2,277 
Net book values
Closing balance as at 30 September 2024  
Opening balance as at 01 October 2023  


4.

Investments

Cost Investments in group undertakings   Total
  £   £
At 01 October 2023 1    1 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 30 September 2024 1    1 

5.

Advances and Credits



Mr J Moran
At the balance sheet date there was a credit balance of £624 (2023: £1236 credit) on Mr J Moran's directors loan account. The loan is interest free and repayable on demand.

Current year (2024)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Mr J Moran1,236 624 1,236 624 
12366240123600624
Previous year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Mr J Moran(14,388)15,624 1,236 
-143881562400001236
6.

Debtors: amounts falling due within one year

.   2024
£
  2023
£
Amount Owed by Group Undertaking 253,281  259,877 
Prepayments & Accrued Income 226  72 
Other Debtors 107 
253,507  260,056 

7.

Creditors: amounts falling due within one year

.   2024
£
  2023
£
Accrued Expenses 366  12,932 
Director's Current Account 624  1,236 
990  14,168 

2