IRIS Accounts Production v25.2.0.378 04908778 director 1.1.24 31.12.24 31.12.24 29.8.25 false true false false true false Auditors Opinion Ordinary of £1 each 1.00000 Redeemable Preference of £1 each 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04908778 2023-12-31 04908778 2024-12-31 04908778 2024-01-01 2024-12-31 04908778 2022-12-31 04908778 2023-01-01 2023-12-31 04908778 2023-12-31 04908778 ns15:EnglandWales 2024-01-01 2024-12-31 04908778 ns14:PoundSterling 2024-01-01 2024-12-31 04908778 ns10:Director1 2024-01-01 2024-12-31 04908778 ns10:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04908778 ns10:SmallEntities 2024-01-01 2024-12-31 04908778 ns10:Audited 2024-01-01 2024-12-31 04908778 ns10:SmallCompaniesRegimeForDirectorsReport 2024-01-01 2024-12-31 04908778 ns10:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04908778 ns10:FullAccounts 2024-01-01 2024-12-31 04908778 ns10:OrdinaryShareClass1 2024-01-01 2024-12-31 04908778 ns10:OrdinaryShareClass2 2024-01-01 2024-12-31 04908778 ns10:RegisteredOffice 2024-01-01 2024-12-31 04908778 ns5:CurrentFinancialInstruments 2024-12-31 04908778 ns5:CurrentFinancialInstruments 2023-12-31 04908778 ns5:ShareCapital 2024-12-31 04908778 ns5:ShareCapital 2023-12-31 04908778 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 04908778 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 04908778 ns5:PlantMachinery 2024-01-01 2024-12-31 04908778 ns5:PlantMachinery 2023-12-31 04908778 ns5:PlantMachinery 2024-12-31 04908778 ns5:PlantMachinery 2023-12-31 04908778 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 04908778 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2023-12-31 04908778 ns5:WithinOneYear 2024-12-31 04908778 ns5:WithinOneYear 2023-12-31 04908778 ns5:BetweenOneFiveYears 2024-12-31 04908778 ns5:BetweenOneFiveYears 2023-12-31 04908778 ns5:AllPeriods 2024-12-31 04908778 ns5:AllPeriods 2023-12-31 04908778 ns10:OrdinaryShareClass1 2024-12-31 04908778 ns10:OrdinaryShareClass2 2024-12-31

REGISTERED NUMBER: 04908778 (England and Wales)

Financial Statements for the Year Ended 31 December 2024

for

Calington Limited

Calington Limited (Registered number: 04908778)

Contents of the Financial Statements

for the Year Ended 31 December 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Calington Limited

Company Information

for the Year Ended 31 December 2024

| DIRECTOR: | I Kindness

| REGISTERED OFFICE: | The Gate House

| Fretherne Road

| Welwyn Garden City

| Hertfordshire

| AL8 6NS

| REGISTERED NUMBER: | 04908778 (England and Wales)

| AUDITORS: | Godfrey Laws & Co Limited

| Statutory Auditors

| 65 Knowl Piece

| Wilbury Way

| Hitchin

| Hertfordshire

| SG4 0TY

Calington Limited (Registered number: 04908778)

Balance Sheet

31 December 2024

| 31.12.24 | 31.12.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,518 |  | 764 |  |

CURRENT ASSETS

Stocks | 11,014,746 |  | 2,406,164 |  |

Debtors | 5 | 2,423,541 |  | 1,261,054 |  |

Cash at bank and in hand | 1,258,369 |  | 1,138,696 |  |

14,696,656 |  | 4,805,914 |  |

CREDITORS

Amounts falling due within one year | 6 | 12,736,936 |  | 3,325,391 |  |

NET CURRENT ASSETS | 1,959,720 |  | 1,480,523 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,961,238 |  | 1,481,287 |  |

PROVISIONS FOR LIABILITIES | 379 |  | 263 |  |

NET ASSETS | 1,960,859 |  | 1,481,024 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1,004,972 |  | 1,004,972 |  |

Retained earnings | 955,887 |  | 476,052 |  |

SHAREHOLDERS' FUNDS | 1,960,859 |  | 1,481,024 |  |

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 29 August 2025 and were signed by:

I Kindness - Director

Calington Limited (Registered number: 04908778)

Notes to the Financial Statements

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| Calington Limited is a private company, limited by shares , registered in England and Wales. 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.

| Revenue recognition

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

| 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 33% on cost and 10% on cost

| 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.

| Tax

| The tax expense for the period comprises current and deferred 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.

| 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

| Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Calington Limited (Registered number: 04908778)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

2. | ACCOUNTING POLICIES - continued

| Foreign currency transactions and balances

| Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

| Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

| 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.

| 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 8 (2023 - 8 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2024 | 55,274 |  |

| Additions | 1,197 |  |

| At 31 December 2024 | 56,471 |  |

| DEPRECIATION

| At 1 January 2024 | 54,510 |  |

| Charge for year | 443 |  |

| At 31 December 2024 | 54,953 |  |

| NET BOOK VALUE

| At 31 December 2024 | 1,518 |  |

| At 31 December 2023 | 764 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Trade debtors | 921,051 |  | 265,472 |  |

| Other debtors | 1,502,490 |  | 995,582 |  |

2,423,541 |  | 1,261,054 |  |

Calington Limited (Registered number: 04908778)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Trade creditors | 11,903,442 |  | 2,622,191 |  |

| Taxation and social security | 637,839 |  | 535,359 |  |

| Other creditors | 195,655 |  | 167,841 |  |

12,736,936 |  | 3,325,391 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.12.24 |  | 31.12.23

£ | £ |

| Within one year | 28,434 |  | 28,434 |  |

| Between one and five years | 40,372 |  | 68,807 |  |

68,806 |  | 97,241 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.24 |  | 31.12.23

| value: | £ | £ |

| 1 | Ordinary of £1 each | 1 | 1 |  | 1 |  |

| 1,004,671 | Redeemable Preference of £1 |

| each | 1 | 1,004,971 |  | 1,004,971 |  |

1,004,972 |  | 1,004,972 |  |

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Howard Ashmore FCA (Senior Statutory Auditor)

| for and on behalf of Godfrey Laws & Co Limited

10. | ULTIMATE PARENT COMPANY

| The ultimate parent company is Overveen Generaal Netherlands B.V. The registered office is: De Cuserstraat 89, 1081 CN Amsterdam, The Netherlands.