Registered number
02120918
RM Caldicott Limited
Filleted Accounts
30 September 2024
RM Caldicott Limited
Registered number: 02120918
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Investments 4 100,294 97,848
Current assets
Debtors 5 48,132 48,132
Cash at bank and in hand 4,161 1,821
52,293 49,953
Creditors: amounts falling due within one year 6 (16,116) (16,054)
Net current assets 36,177 33,899
Total assets less current liabilities 136,471 131,747
Provisions for liabilities (19,043) (18,590)
Net assets 117,428 113,157
Capital and reserves
Called up share capital 100 100
Revaluation reserve 7 25,294 22,848
Profit and loss account 92,034 90,209
Shareholders' funds 117,428 113,157
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
AS Caldicott
Director
Approved by the board on 12 June 2025
RM Caldicott Limited
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2023 666
At 30 September 2024 666
Depreciation
At 1 October 2023 666
At 30 September 2024 666
Net book value
At 30 September 2024 -
Freehold land and buildings: 2024 2023
£ £
Historical cost 75,000 75,000
Cumulative depreciation based on historical cost - -
75,000 75,000
4 Investments
Other
investments
£
Cost
At 1 October 2023 97,848
Revaluation 2,446
At 30 September 2024 100,294
5 Debtors 2024 2023
£ £
Amounts owed by group undertakings and undertakings in which the company has a participating interest 26,054 26,054
Other debtors 22,078 22,078
48,132 48,132
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 582 540
Taxation and social security costs 534 514
Other creditors 15,000 15,000
16,116 16,054
7 Revaluation reserve 2024 2023
£ £
At 1 October 2023 22,848 20,462
Gain on revaluation of land and buildings 2,446 2,386
At 30 September 2024 25,294 22,848
8 Other information
RM Caldicott Limited is a private company limited by shares and incorporated in England. Its registered office is:
Cursneh Hall
Ginhall Lane
Leominster
HR6 9AH
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