Company registration number 07473565 (England and Wales)
CALDER TRAINING & CONSULTANCY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
CALDER TRAINING & CONSULTANCY LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
CALDER TRAINING & CONSULTANCY LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Intangible assets
3
70,000
105,000
Tangible assets
4
3,989
5,029
73,989
110,029
Current assets
Debtors
5
311
15,670
Cash at bank and in hand
3,926
2,716
4,237
18,386
Creditors: amounts falling due within one year
6
(131,226)
(143,597)
Net current liabilities
(126,989)
(125,211)
Total assets less current liabilities
(53,000)
(15,182)
Creditors: amounts falling due after more than one year
7
(4,000)
(12,000)
Provisions for liabilities
(2,144)
(2,144)
Net liabilities
(59,144)
(29,326)
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
(59,146)
(29,328)
Total equity
(59,144)
(29,326)
CALDER TRAINING & CONSULTANCY LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2024
31 December 2024
- 2 -
For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
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.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true
The financial statements were approved by the board of directors and authorised for issue on 18 June 2025 and are signed on its behalf by:
M Calder
J Calder
Director
Director
Company registration number 07473565 (England and Wales)
CALDER TRAINING & CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 3 -
1
Accounting policies
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2
Turnover
Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.
When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.
The company recognises revenue from the following major sources:
The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:
1.3
Intangible fixed assets - goodwill
Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.
1.4
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
CALDER TRAINING & CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 4 -
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures, fittings & equipment
15% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
1.5
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.6
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.7
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.8
Foreign exchange
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.
1.9
Company information
Calder Training & Consultancy Limited is a private company limited by shares incorporated in England and Wales. The registered office is Capital House, 272 Manchester Road, Droylsden, Manchester, M43 6PW.
CALDER TRAINING & CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 5 -
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2024
2023
Number
Number
Total
2
2
3
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2024 and 31 December 2024
500,000
Amortisation and impairment
At 1 January 2024
395,000
Amortisation charged for the year
35,000
At 31 December 2024
430,000
Carrying amount
At 31 December 2024
70,000
At 31 December 2023
105,000
4
Tangible fixed assets
Fixtures, fittings & equipment
£
Cost
At 1 January 2024
20,514
Additions
230
At 31 December 2024
20,744
Depreciation and impairment
At 1 January 2024
15,485
Depreciation charged in the year
1,270
At 31 December 2024
16,755
CALDER TRAINING & CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
4
Tangible fixed assets
Fixtures, fittings & equipment
£
(Continued)
- 6 -
Carrying amount
At 31 December 2024
3,989
At 31 December 2023
5,029
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
15,420
Prepayments and accrued income
311
250
311
15,670
6
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans
8,000
8,000
Taxation and social security
62
210
Other creditors
123,164
135,387
131,226
143,597
7
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
4,000
12,000
8
Financial commitments, guarantees and contingent liabilities
The directors are not aware of any contingent liabilities.
CALDER TRAINING & CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 7 -
9
Events after the reporting date
There have been no significant post balance sheet events.
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