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REGISTERED NUMBER: 09605529 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 May 2025

for

CALMAC PROPERTY MANAGEMENT LTD

CALMAC PROPERTY MANAGEMENT LTD (REGISTERED NUMBER: 09605529)






Contents of the Financial Statements
for the Year Ended 31 May 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CALMAC PROPERTY MANAGEMENT LTD

Company Information
for the Year Ended 31 May 2025







DIRECTOR: C Mciver





SECRETARY: C Mciver





REGISTERED OFFICE: The Bull Inn
5 Market Place
Bottesford
Nottinghamshire
NG13 0BW





REGISTERED NUMBER: 09605529 (England and Wales)





ACCOUNTANTS: Conley Ward
1168/1170 Melton Road
Syston
Leicester
Leicestershire
LE7 2HB

CALMAC PROPERTY MANAGEMENT LTD (REGISTERED NUMBER: 09605529)

Balance Sheet
31 May 2025

31.5.25 31.5.24
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 843,000 848,000

CURRENT ASSETS
Cash at bank 39,194 34,061

CREDITORS
Amounts falling due within one year 5 4,440 5,265
NET CURRENT ASSETS 34,754 28,796
TOTAL ASSETS LESS CURRENT
LIABILITIES

877,754

876,796

CREDITORS
Amounts falling due after more than one year 6 406,188 418,188
NET ASSETS 471,566 458,608

CAPITAL AND RESERVES
Called up share capital 1 1
Fair value reserve 309,728 314,728
Retained earnings 161,837 143,879
SHAREHOLDERS' FUNDS 471,566 458,608

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

CALMAC PROPERTY MANAGEMENT LTD (REGISTERED NUMBER: 09605529)

Balance Sheet - continued
31 May 2025


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 director and authorised for issue on 11 June 2025 and were signed by:





C Mciver - Director


CALMAC PROPERTY MANAGEMENT LTD (REGISTERED NUMBER: 09605529)

Notes to the Financial Statements
for the Year Ended 31 May 2025

1. STATUTORY INFORMATION

Calmac Property Management Ltd is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

CALMAC PROPERTY MANAGEMENT LTD (REGISTERED NUMBER: 09605529)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 June 2024 848,000
Revaluations (5,000 )
At 31 May 2025 843,000
NET BOOK VALUE
At 31 May 2025 843,000
At 31 May 2024 848,000

Fair value at 31 May 2025 is represented by:
£   
Valuation in 2016 3,728
Valuation in 2017 14,000
Valuation in 2018 6,000
Valuation in 2020 83,000
Valuation in 2021 (1,000 )
Valuation in 2022 71,000
Valuation in 2023 138,000
Valuation in 2025 (5,000 )
Cost 533,272
843,000

If investment properties had not been revalued they would have been included at the following historical cost:

31.5.25 31.5.24
£    £   
Cost 533,272 533,272

Investment properties were valued on an open market basis on 31 May 2025 by Mr C McIver .

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.5.24
£    £   
Taxation and social security 4,181 5,040
Other creditors 259 225
4,440 5,265

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.25 31.5.24
£    £   
Other creditors 406,188 418,188