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REGISTERED NUMBER: SC376446 (Scotland)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

El Caldero Limited

El Caldero Limited (Registered number: SC376446)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


El Caldero Limited

Company Information
for the Year Ended 31 October 2024







DIRECTOR: A Bernabeu Taboada





REGISTERED OFFICE: 2 Ulster Terrace
Edinburgh
EH8 7LH





REGISTERED NUMBER: SC376446 (Scotland)





ACCOUNTANTS: Neil Nisbet & Co.
c/o Neil Nisbet & Co.
Thain House
226 Queensferry Road
Edinburgh
EH4 2BP

El Caldero Limited (Registered number: SC376446)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 30,848 37,722

CURRENT ASSETS
Stocks 4,300 3,970
Debtors 5 3,105 3,882
Cash at bank and in hand 37,588 23,532
44,993 31,384
CREDITORS
Amounts falling due within one year 6 77,325 69,439
NET CURRENT LIABILITIES (32,332 ) (38,055 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,484

)

(333

)

PROVISIONS FOR LIABILITIES 2,950 2,925
NET LIABILITIES (4,434 ) (3,258 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (4,435 ) (3,259 )
SHAREHOLDERS' FUNDS (4,434 ) (3,258 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 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.

El Caldero Limited (Registered number: SC376446)

Balance Sheet - continued
31 October 2024


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 27 July 2025 and were signed by:





A Bernabeu Taboada - Director


El Caldero Limited (Registered number: SC376446)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

El Caldero Limited is a private company, limited by shares , registered in Scotland. 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.

The accounts have been prepared on the going concern concept on the basis that the director will continue his support of the company.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 15% on cost
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

El Caldero Limited (Registered number: SC376446)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 10 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 November 2023 36,261 44,181 80,442
Additions - 1,431 1,431
At 31 October 2024 36,261 45,612 81,873
DEPRECIATION
At 1 November 2023 15,471 27,249 42,720
Charge for year 5,439 2,866 8,305
At 31 October 2024 20,910 30,115 51,025
NET BOOK VALUE
At 31 October 2024 15,351 15,497 30,848
At 31 October 2023 20,790 16,932 37,722

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Other debtors 3,105 3,882

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade creditors 4,254 2,222
Taxation and social security 16,267 11,779
Other creditors 56,804 55,438
77,325 69,439

7. ULTIMATE CONTROLLING PARTY

The controlling party is A Bernabeu Taboada.