28 30 CALBARRIE (CHESHIRE) LIMITED 04949355 false 2023-12-01 2024-11-30 2024-11-30 The principal activity of the company is Portable electrical appliance testing Digita Accounts Production Advanced 6.30.9574.0 true true 04949355 2023-12-01 2024-11-30 04949355 2024-11-30 04949355 core:RetainedEarningsAccumulatedLosses 2024-11-30 04949355 core:ShareCapital 2024-11-30 04949355 core:CurrentFinancialInstruments 2024-11-30 04949355 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 04949355 core:FurnitureFittingsToolsEquipment 2024-11-30 04949355 core:MotorVehicles 2024-11-30 04949355 core:OtherPropertyPlantEquipment 2024-11-30 04949355 bus:SmallEntities 2023-12-01 2024-11-30 04949355 bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 04949355 bus:FilletedAccounts 2023-12-01 2024-11-30 04949355 bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 04949355 bus:RegisteredOffice 2023-12-01 2024-11-30 04949355 bus:CompanySecretaryDirector1 2023-12-01 2024-11-30 04949355 bus:Director1 2023-12-01 2024-11-30 04949355 bus:Director3 2023-12-01 2024-11-30 04949355 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 04949355 core:LicencesFranchises 2023-12-01 2024-11-30 04949355 core:ComputerEquipment 2023-12-01 2024-11-30 04949355 core:FurnitureFittings 2023-12-01 2024-11-30 04949355 core:FurnitureFittingsToolsEquipment 2023-12-01 2024-11-30 04949355 core:MotorVehicles 2023-12-01 2024-11-30 04949355 core:OtherPropertyPlantEquipment 2023-12-01 2024-11-30 04949355 core:PlantMachinery 2023-12-01 2024-11-30 04949355 countries:EnglandWales 2023-12-01 2024-11-30 04949355 2023-11-30 04949355 core:FurnitureFittingsToolsEquipment 2023-11-30 04949355 core:MotorVehicles 2023-11-30 04949355 core:OtherPropertyPlantEquipment 2023-11-30 04949355 2022-12-01 2023-11-30 04949355 2023-11-30 04949355 core:RetainedEarningsAccumulatedLosses 2023-11-30 04949355 core:ShareCapital 2023-11-30 04949355 core:CurrentFinancialInstruments 2023-11-30 04949355 core:CurrentFinancialInstruments core:WithinOneYear 2023-11-30 04949355 core:FurnitureFittingsToolsEquipment 2023-11-30 04949355 core:MotorVehicles 2023-11-30 04949355 core:OtherPropertyPlantEquipment 2023-11-30 xbrli:pure iso4217:GBP

Registration number: 04949355

CALBARRIE (CHESHIRE) LIMITED

Unaudited Filleted Abridged Financial Statements

for the Year Ended 30 November 2024

 

CALBARRIE (CHESHIRE) LIMITED

Contents

Company Information

1

Abridged Balance Sheet

2 to 3

Notes to the Unaudited Abridged Financial Statements

4 to 10

 

CALBARRIE (CHESHIRE) LIMITED

Company Information

Directors

Mrs Gillan Hale

Mr Graham Hale

Mr David Hale

Company secretary

Mr Graham Hale

Registered office

April House
Wrexham Road
Burland
Nantwich
Cheshire
CW5 8LR

 

CALBARRIE (CHESHIRE) LIMITED

(Registration number: 04949355)
Abridged Balance Sheet as at 30 November 2024

Note

2024
£

2023
£

Fixed assets

 

Intangible assets

4

9,600

18,400

Tangible assets

5

25,324

30,162

 

34,924

48,562

Current assets

 

Debtors

6

285,878

435,507

Cash at bank and in hand

 

738,263

733,252

 

1,024,141

1,168,759

Prepayments and accrued income

 

62,625

78,753

Creditors: Amounts falling due within one year

(161,894)

(230,316)

Net current assets

 

924,872

1,017,196

Total assets less current liabilities

 

959,796

1,065,758

Accruals and deferred income

 

(7,905)

(12,928)

Net assets

 

951,891

1,052,830

Capital and reserves

 

Called up share capital

7

5

5

Retained earnings

951,886

1,052,825

Shareholders' funds

 

951,891

1,052,830

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

 

CALBARRIE (CHESHIRE) LIMITED

(Registration number: 04949355)
Abridged Balance Sheet as at 30 November 2024

Approved and authorised by the Board on 7 August 2025 and signed on its behalf by:
 

.........................................
Mr David Hale
Director

 

CALBARRIE (CHESHIRE) LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
April House
Wrexham Road
Burland
Nantwich
Cheshire
CW5 8LR

These financial statements were authorised for issue by the Board on 7 August 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

CALBARRIE (CHESHIRE) LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2024

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

15% Reducing balance

Fixtures and fittings

15% Reducing balance

Computer equipment

25% Reducing balance

Motor vehicles

25% Reducing balance

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Licences

Straightline over five years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

CALBARRIE (CHESHIRE) LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2024

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

 

CALBARRIE (CHESHIRE) LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2024

Leases

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

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 28 (2023 - 30).

 

CALBARRIE (CHESHIRE) LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2024

4

Intangible assets

Total
£

Cost or valuation

At 1 December 2023

165,375

At 30 November 2024

165,375

Amortisation

At 1 December 2023

146,975

Amortisation charge

8,800

At 30 November 2024

155,775

Carrying amount

At 30 November 2024

9,600

At 30 November 2023

18,400

5

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 December 2023

40,168

64,980

23,876

129,024

Additions

1,346

-

1,314

2,660

At 30 November 2024

41,514

64,980

25,190

131,684

Depreciation

At 1 December 2023

33,851

45,678

19,333

98,862

Charge for the year

1,794

4,825

879

7,498

At 30 November 2024

35,645

50,503

20,212

106,360

Carrying amount

At 30 November 2024

5,869

14,477

4,978

25,324

At 30 November 2023

6,317

19,302

4,543

30,162

 

CALBARRIE (CHESHIRE) LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2024

6

Debtors

Debtors includes £Nil (2023 - £Nil) due after more than one year.

7

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

5

5

5

5

       

8

Related party transactions

 

CALBARRIE (CHESHIRE) LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2024

Directors' remuneration

The directors' remuneration for the year was as follows:

2024
£

2023
£

Remuneration

31,049

29,077