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Company registration number: 04833724
FJM Calder Limited
Unaudited filleted financial statements
31 December 2024
FJM Calder Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
FJM Calder Limited
Directors and other information
Director Mr M D Amin
Company number 04833724
Registered office 55 - 57 Notting Hill Gate
Notting Hill
London
W11 3JS
Business address 55 - 57 Notting Hill Gate
Notting Hill
London
W11 3JS
Accountants VSP Limited
2 Deansway
East Finchley
London
N2 0JF
Bankers Barclays Bank plc
FJM Calder Limited
Statement of financial position
31 December 2024
2024 2023
Note £ £ £ £
Fixed assets
Intangible assets 8 1 1
Tangible assets 9 99,496 82,663
_______ _______
99,497 82,664
Current assets
Stocks 59,171 57,511
Debtors 10 59,691 6,116
Cash at bank and in hand 759,955 1,093,867
_______ _______
878,817 1,157,494
Creditors: amounts falling due
within one year 11 ( 180,013) ( 232,593)
_______ _______
Net current assets 698,804 924,901
_______ _______
Total assets less current liabilities 798,301 1,007,565
Creditors: amounts falling due
after more than one year 12 ( 23,646) ( 56,231)
_______ _______
Net assets 774,655 951,334
_______ _______
Capital and reserves
Called up share capital 13 2 2
Profit and loss account 774,653 951,332
_______ _______
Shareholders funds 774,655 951,334
_______ _______
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- 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;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 12 September 2025 , and are signed on behalf of the board by:
Mr M D Amin
Director
Company registration number: 04833724
FJM Calder Limited
Notes to the financial statements
Year ended 31 December 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 55 - 57 Notting Hill Gate, Notting Hill, London, W11 3JS.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery - 25 % reducing balance
Fittings fixtures and equipment - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
4. Staff costs
The aggregate payroll costs incurred during the year were:
2024 2023
£ £
Wages and salaries 380,567 398,941
Social security costs 29,081 33,164
Other pension costs 62,902 23,146
_______ _______
472,550 455,251
_______ _______
5. Employee numbers
The average number of persons employed by the company during the year amounted to 10 (2023: 10 ).
6. Tax on profit
Major components of tax expense
2024 2023
£ £
Current tax:
UK current tax expense 7,767 52,895
Adjustments in respect of previous periods 56,834 -
_______ _______
Tax on profit 64,601 52,895
_______ _______
7. Dividends
Equity dividends
2024 2023
£ £
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year) 171,000 110,000
_______ _______
8. Intangible assets
Goodwill Total
£ £
Cost
At 1 January 2024 and 31 December 2024 375,000 375,000
_______ _______
Amortisation
At 1 January 2024 and 31 December 2024 374,999 374,999
_______ _______
Carrying amount
At 31 December 2024 1 1
_______ _______
At 31 December 2023 1 1
_______ _______
9. Tangible assets
Short leasehold property Plant and machinery Fixtures, fittings and equipment Total
£ £ £ £
Cost
At 1 January 2024 11,855 383,280 233,555 628,690
Additions - 50,000 - 50,000
_______ _______ _______ _______
At 31 December 2024 11,855 433,280 233,555 678,690
_______ _______ _______ _______
Depreciation
At 1 January 2024 11,854 316,934 217,239 546,027
Charge for the year - 29,087 4,080 33,167
_______ _______ _______ _______
At 31 December 2024 11,854 346,021 221,319 579,194
_______ _______ _______ _______
Carrying amount
At 31 December 2024 1 87,259 12,236 99,496
_______ _______ _______ _______
At 31 December 2023 1 66,346 16,316 82,663
_______ _______ _______ _______
10. Debtors
2024 2023
£ £
Trade debtors 576 39
Other debtors 59,115 6,077
_______ _______
59,691 6,116
_______ _______
11. Creditors: amounts falling due within one year
2024 2023
£ £
Bank loans and overdrafts 11,252 21,742
Trade creditors 136,618 168,519
Corporation tax 7,767 ( 3,938)
Social security and other taxes 8,982 12,953
Other creditors 15,394 33,317
_______ _______
180,013 232,593
_______ _______
12. Creditors: amounts falling due after more than one year
2024 2023
£ £
Other creditors 23,646 56,231
_______ _______
13. Called up share capital
Issued, called up and fully paid
2024 2023
No £ No £
Ordinary shares shares of £ 1.00 each 2 2 2 2
_______ _______ _______ _______