Company registration number 05996906 (England and Wales)
CALDER BUILDING SERVICES (UK) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024
PAGES FOR FILING WITH REGISTRAR
CALDER BUILDING SERVICES (UK) LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
Calder Building Services (UK) Limited
CALDER BUILDING SERVICES (UK) LIMITED
Statement of financial position
as at 30 November 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
72,690
68,054
Current assets
Stocks
7,750
7,000
Debtors
440,176
273,074
Cash at bank and in hand
263,806
415,394
711,732
695,468
Creditors: amounts falling due within one year
(439,702)
(413,317)
Net current assets
272,030
282,151
Total assets less current liabilities
344,720
350,205
Creditors: amounts falling due after more than one year
(20,834)
(70,834)
Provisions for liabilities
9
(14,136)
(9,672)
Net assets
309,750
269,699
Capital and reserves
Called up share capital
5
10
10
Profit and loss reserves
309,740
269,689
Total equity
309,750
269,699
Calder Building Services (UK) Limited
CALDER BUILDING SERVICES (UK) LIMITED
Statement of financial position (CONTINUED)
as at 30 November 2024
- 2 -

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 6 May 2025 and are signed on its behalf by:
D B J Hoey
Director
Company Registration No. 05996906
Calder Building Services (UK) Limited
CALDER BUILDING SERVICES (UK) LIMITED
Notes to the financial statements
for the year ended 30 November 2024
- 3 -
1
Accounting policies
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.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover represents the fair value of the consideration received for goods and services provided in the normal course of business, and is shown net of VAT.

 

Turnover is recognised upon the performance of contractual service obligations where a right to consideration is due.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and machinery
15% reducing balance
Fixtures, fittings & equipment
25% straight line
Motor vehicles
25% 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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax is recognised on all timing differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period ad reduced to the extent that is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates that have been enacted or substantively enacted by the end of the reporting period.

Calder Building Services (UK) Limited
CALDER BUILDING SERVICES (UK) LIMITED
Notes to the financial statements (CONTINUED)
for the year ended 30 November 2024
1
Accounting policies
(Continued)
- 4 -
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

 

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
14
14
3
Tangible fixed assets
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 December 2023
74,241
8,662
221,423
304,326
Additions
-
0
-
0
24,370
24,370
At 30 November 2024
74,241
8,662
245,793
328,696
Depreciation and impairment
At 1 December 2023
65,914
8,662
161,696
236,272
Depreciation charged in the year
1,249
-
0
18,485
19,734
At 30 November 2024
67,163
8,662
180,181
256,006
Carrying amount
At 30 November 2024
7,078
-
0
65,612
72,690
At 30 November 2023
8,327
-
0
59,727
68,054
Calder Building Services (UK) Limited
CALDER BUILDING SERVICES (UK) LIMITED
Notes to the financial statements (CONTINUED)
for the year ended 30 November 2024
- 5 -
4
Provisions for liabilities
2024
2023
£
£
Deferred tax liabilities
14,136
9,672
5
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
8
8
8
8
Ordinary non-voting shares of £1 each
2
2
2
2
10
10
10
10
6
Parent company

The parent company of Calder Buildings Services (UK) Limited is Caldercool Holdings Ltd, a company registered in England & Wales whose registered office is Calder House, 4 Keighley Road, Ovenden, Halifax, HX3 6QP.

7
Company information

Calder Building Services (UK) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Calder House, 4 Keighley Road, Ovenden, Halifax, West Yorkshire, HX3 6QP.

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