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Registration number: 11941800

Calida Care Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Calida Care Ltd

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

Calida Care Ltd

(Registration number: 11941800)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 2,803 | 1,537
Current assets |  |  |
Debtors | 5 | 116,621 | 97,393
Cash at bank and in hand |  | 6,272 | 3,930
|  | 122,893 | 101,323
Creditors: Amounts falling due within one year | 6 | (122,294) | (117,861)
Net current assets/(liabilities) |  | 599 | (16,538)
Total assets less current liabilities |  | 3,402 | (15,001)
Creditors: Amounts falling due after more than one year | 6 | (2,909) | (13,345)
Net assets/(liabilities) |  | 493 | (28,346)
Capital and reserves |  |  |
Called up share capital |  | 200 | 200
Retained earnings |  | 293 | (28,546)
Shareholders' funds/(deficit) |  | 493 | (28,346)

For the financial year ending 31 March 2025 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.

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.

Approved and authorised by the Board on 1 July 2025 and signed on its behalf by:

Calida Care Ltd

(Registration number: 11941800)
Balance Sheet as at 31 March 2025

......................................... Mrs J A Minchin Company secretary and director
......................................... Mr S Minchin Director

Calida Care Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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:
6 Faraday Court
Rankine Road
Basingstoke
Hampshire
RG24 8PF

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 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 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.

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.

Tax

The tax expense for the period comprises current tax payable.

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
Furniture and fittings | 25% straight line
Office equipment | 25% straight line
Plant and machinery | 25% straight line

Calida Care Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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.

Debtors

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

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

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.

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 34 (2024 - 37).

Calida Care Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
At 1 April 2024 | 690 | 1,483 | 2,707 | 4,880
Additions | - | - | 2,103 | 2,103
At 31 March 2025 | 690 | 1,483 | 4,810 | 6,983
Depreciation
At 1 April 2024 | 520 | 996 | 1,827 | 3,343
Charge for the year | 38 | 53 | 746 | 837
At 31 March 2025 | 558 | 1,049 | 2,573 | 4,180
Carrying amount
At 31 March 2025 | 132 | 434 | 2,237 | 2,803
At 31 March 2024 | 170 | 487 | 880 | 1,537

5 | Debtors

| 2025 £ | 2024 £
Other debtors | 116,621 | 97,393
| 116,621 | 97,393

Calida Care Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 10,183 | 9,930
Trade creditors |  | 514 | -
Taxation and social security |  | 39,847 | 13,323
Other creditors |  | 71,750 | 94,608
|  | 122,294 | 117,861

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 2,909 | 13,345

7 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 10,183 | 9,930

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 2,909 | 13,345

8 | Related party transactions

Other transactions with directors

The directors had a loan with the company. At the balance sheet date the amount due by the directors was £4,000 (2024: £31,553 due to the directors)

Secured Debt
The directors have given a personal guarantee in respect of the leasehold property.