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Registered number: 07788407










CALDERWOOD PROPERTY INVESTMENTS (3) LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
CALDERWOOD PROPERTY INVESTMENTS (3) LIMITED
 

CONTENTS



Page
Balance sheet
 
1 - 2
Notes to the financial statements
 
3 - 5


 
CALDERWOOD PROPERTY INVESTMENTS (3) LIMITED
REGISTERED NUMBER: 07788407

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Fixed assets
  

Current assets
  

Stocks
  
776,668
776,668

Debtors
 4 
4,484
15,400

Cash at bank and in hand
  
31,506
27,334

  
812,658
819,402

Creditors: amounts falling due within one year
 5 
(684,011)
(276,700)

Net current assets
  
 
 
128,647
 
 
542,702

Total assets less current liabilities
  
128,647
542,702

  

Creditors: amounts falling due after more than one year
  
-
(419,088)

  

  

Net assets
  
128,647
123,614


Capital and reserves
  

Called up share capital 
  
3
3

Profit and loss account
  
128,644
123,611

  
128,647
123,614

Page 1

 
CALDERWOOD PROPERTY INVESTMENTS (3) LIMITED
REGISTERED NUMBER: 07788407
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 June 2025.




R.N. Johnson
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
CALDERWOOD PROPERTY INVESTMENTS (3) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Calderwood Property Investments (3) Limited (the Company) is a private company limited by shares, incorporated and domiciled in England. The address of its registered office is Rutland House, 148 Edmund Street, Birmingham, West Midlands, United Kingdom, B3 2FD. The principal place of business is Unit 15 Enfield Industrial Estate, Redditch, Worcester B97 6BG.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Turnover comprises revenue recognised by the company in respect of property sales completed during the year.
Rent receivable is the amount receivable from the short term rental of properties held as work in progress whilst awaiting development.

 
2.3

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell.
At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

 
2.6

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 measured subsequently at amortised cost using the effective interest method.

Page 3

 
CALDERWOOD PROPERTY INVESTMENTS (3) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.7

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.8

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.9

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.


3.


Employees




The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Debtors

2024
2023
£
£


Trade debtors
1,812
-

Other debtors
1,616
14,205

Prepayments and accrued income
1,056
1,195

4,484
15,400



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
417,471
10,500

Other creditors
264,000
264,000

Accruals and deferred income
2,540
2,200

684,011
276,700


The bank loan is secured against the assets of the company.

Page 4

 
CALDERWOOD PROPERTY INVESTMENTS (3) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
-
419,088


The bank loan is secured against the assets of the company.


7.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
417,471
10,500

Amounts falling due after more than one year

Bank loans
-
419,088



417,471
429,588


 
Page 5