| REGISTERED NUMBER: |
| Financial Statements |
| for the Period 16 November 2023 to 30 November 2024 |
| for |
| Kalscar Holdings Limited |
| REGISTERED NUMBER: |
| Financial Statements |
| for the Period 16 November 2023 to 30 November 2024 |
| for |
| Kalscar Holdings Limited |
| Kalscar Holdings Limited (Registered number: 15288718) |
| Contents of the Financial Statements |
| for the Period 16 November 2023 to 30 November 2024 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Kalscar Holdings Limited |
| Company Information |
| for the Period 16 November 2023 to 30 November 2024 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Keepers Lane |
| The Wergs |
| Wolverhampton |
| West Midlands |
| WV6 8UA |
| Kalscar Holdings Limited (Registered number: 15288718) |
| Balance Sheet |
| 30 November 2024 |
| Notes | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investments | 6 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT LIABILITIES | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 9 |
| Capital redemption reserve | 10 |
| Retained earnings | 10 |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their 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. |
| Kalscar Holdings Limited (Registered number: 15288718) |
| Balance Sheet - continued |
| 30 November 2024 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Kalscar Holdings Limited (Registered number: 15288718) |
| Notes to the Financial Statements |
| for the Period 16 November 2023 to 30 November 2024 |
| 1. | STATUTORY INFORMATION |
| Kalscar Holdings Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Significant judgements and estimates |
| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. |
| 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. |
| Intangible fixed assets |
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
| Tangible fixed assets |
| Freehold property | - |
| Plant and machinery | - |
| Fixtures and fittings | - |
| 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 period comprises current and deferred tax. Tax is recognised in the Profit and loss, 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. |
| Kalscar Holdings Limited (Registered number: 15288718) |
| Notes to the Financial Statements - continued |
| for the Period 16 November 2023 to 30 November 2024 |
| 2. | ACCOUNTING POLICIES - continued |
| 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 period 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was |
| 4. | INTANGIBLE FIXED ASSETS |
| SPS |
| Entitlements |
| £ |
| COST |
| Additions |
| At 30 November 2024 |
| AMORTISATION |
| Amortisation for period |
| At 30 November 2024 |
| NET BOOK VALUE |
| At 30 November 2024 |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Freehold | Plant and | and |
| property | machinery | fittings | Totals |
| £ | £ | £ | £ |
| COST |
| Additions |
| Transfer | 1,522,123 | 166,519 | 91,563 | 1,780,205 |
| At 30 November 2024 |
| DEPRECIATION |
| Charge for period |
| Transfer | 505,488 | 134,144 | 80,758 | 720,390 |
| At 30 November 2024 |
| NET BOOK VALUE |
| At 30 November 2024 |
| Kalscar Holdings Limited (Registered number: 15288718) |
| Notes to the Financial Statements - continued |
| for the Period 16 November 2023 to 30 November 2024 |
| 6. | FIXED ASSET INVESTMENTS |
| Other |
| investments |
| £ |
| COST |
| Additions |
| At 30 November 2024 |
| NET BOOK VALUE |
| At 30 November 2024 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Trade debtors |
| Other debtors |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Trade creditors |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal |
| value: | £ |
| Ordinary | 1 | 144,048 |
| 10. | RESERVES |
| Capital |
| Retained | redemption |
| earnings | reserve | Totals |
| £ | £ | £ |
| Profit for the period |
| Dividends | ( |
) | ( |
) |
| Purchase of own shares | (1,206,000 | ) | 156,052 | (1,049,948 | ) |
| At 30 November 2024 | 1,140,161 |
| During the year, there has been a purchase of own shares which has subsequently reduced the share capital and increased the capital redemption reserve. |
| 11. | ULTIMATE CONTROLLING PARTY |
| L H Partridge and Mrs S J Partridge are the ultimate controlling parties. |