CALMAK LTD

Company Registration Number:
07625822 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

CALMAK LTD

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

CALMAK LTD

Balance sheet

As at 31 March 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 146,695 259,241
Total fixed assets: 146,695 259,241
Current assets
Stocks: 18,000 77,000
Debtors:   77,295 53,824
Cash at bank and in hand: 542,424 364,945
Total current assets: 637,719 495,769
Creditors: amounts falling due within one year:   (250,549) (267,668)
Net current assets (liabilities): 387,170 228,101
Total assets less current liabilities: 533,865 487,342
Provision for liabilities: (283,110) (184,044)
Total net assets (liabilities): 250,755 303,298
Capital and reserves
Called up share capital: 700 110
Profit and loss account: 250,055 303,188
Shareholders funds: 250,755 303,298

The notes form part of these financial statements

CALMAK LTD

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 09 September 2025
and signed on behalf of the board by:

Name: M Firth
Status: Director

The notes form part of these financial statements

CALMAK LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

The turnover shown in the profit and loss account represents revenue recognised by the company in respect of goods and services supplied during the period exclusive of VAT and trade discounts.

Tangible fixed assets and depreciation policy

Depreciation is provided after taking account of any grants receivable at the following annual rates in order to write off each asset over its estimated useful life. Plant and Machinery - 15% on cost Fixtures and Fittings - 10% on cost Motor Vehicles - 25% on cost

Valuation and information policy

Stocks and works in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads

Other accounting policies

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated lives or the lease term, whichever is shortest. The interest element of these obligations is charged to profit and loss account over the relevant period. The capital element of future payments is treated as a liability. Rentals paid under operating leases are charged to the profit and loss account on a straight line bases over the period of the lease.

CALMAK LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 8 6

CALMAK LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Tangible Assets

Total
Cost £
At 01 April 2024 348,632
Additions 23,450
Disposals (116,458)
At 31 March 2025 255,624
Depreciation
At 01 April 2024 89,391
Charge for year 48,653
On disposals (29,115)
At 31 March 2025 108,929
Net book value
At 31 March 2025 146,695
At 31 March 2024 259,241