Caylo Limited 8938036 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is those of business consultancy advice and the hire of plant, machinery and vehicles. Digita Accounts Production Advanced 6.30.9574.0 true 8938036 2024-04-01 2025-03-31 8938036 2025-03-31 8938036 bus:OrdinaryShareClass1 bus:Non-cumulativeRedeemableShares 2025-03-31 8938036 core:CurrentFinancialInstruments 2025-03-31 8938036 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 8938036 core:FurnitureFittingsToolsEquipment 2025-03-31 8938036 core:MotorVehicles 2025-03-31 8938036 bus:SmallEntities 2024-04-01 2025-03-31 8938036 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 8938036 bus:FilletedAccounts 2024-04-01 2025-03-31 8938036 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 8938036 bus:RegisteredOffice 2024-04-01 2025-03-31 8938036 bus:Director2 2024-04-01 2025-03-31 8938036 bus:OrdinaryShareClass1 bus:Non-cumulativeRedeemableShares 2024-04-01 2025-03-31 8938036 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 8938036 bus:Agent1 2024-04-01 2025-03-31 8938036 core:ComputerEquipment 2024-04-01 2025-03-31 8938036 core:FurnitureFittings 2024-04-01 2025-03-31 8938036 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 8938036 core:MotorVehicles 2024-04-01 2025-03-31 8938036 core:PlantMachinery 2024-04-01 2025-03-31 8938036 countries:England 2024-04-01 2025-03-31 8938036 2024-03-31 8938036 core:FurnitureFittingsToolsEquipment 2024-03-31 8938036 core:MotorVehicles 2024-03-31 8938036 2023-04-01 2024-03-31 8938036 2024-03-31 8938036 bus:OrdinaryShareClass1 bus:Non-cumulativeRedeemableShares 2024-03-31 8938036 core:CurrentFinancialInstruments 2024-03-31 8938036 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 8938036 core:FurnitureFittingsToolsEquipment 2024-03-31 8938036 core:MotorVehicles 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 8938036

Caylo Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2025

Caylo Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Caylo Limited

Company Information

Director | Mr John Michael Card

Registered office | Energy House Grandstand Road Hereford HR4 9NH

Accountants | Young & Co Chartered AccountantsSt Ethelbert House Ryelands Street Hereford Herefordshire HR4 0LA

Caylo Limited

(Registration number: 8938036)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 54,635 | 26,801
Current assets |  |  |
Debtors | 5 | 381,117 | 354,813
Cash at bank and in hand |  | 487,683 | 143,925
|  | 868,800 | 498,738
Creditors: Amounts falling due within one year | 6 | (119,728) | (92,011)
Net current assets |  | 749,072 | 406,727
Total assets less current liabilities |  | 803,707 | 433,528
Provisions for liabilities |  | (947) | -
Net assets |  | 802,760 | 433,528
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 802,660 | 433,428
Shareholders' funds |  | 802,760 | 433,528

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.

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Caylo Limited

(Registration number: 8938036)
Balance Sheet as at 31 March 2025
(continued)

Approved and authorised by the director on 23 September 2025

......................................... Mr John Michael Card Director

Caylo Limited

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.

The address of its registered office is:
Energy House
Grandstand Road
Hereford
HR4 9NH

These financial statements were authorised for issue by the director on 23 September 2025.

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

The financial statements have been prepared in accordance with FRS 102, section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

The 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

Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

Tax

Taxation represents the sum of tax currently payable and deferred tax.

Caylo Limited

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

2 | Accounting policies (continued)

The company's liability for current tax is calculated using tax rates that have been enacted or substantially enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantially enacted by the end of the reporting period.

Tangible assets

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives at the following rates:

Asset class | Depreciation method and rate
Motor vehicles | 18% of cost per ammum
Plant and machinery | 18% of cost per ammum
Fixtures and fittings | 18% of cost per ammum
Computer equipment | 18% of cost per ammum

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 6 (2024 - 5).

Caylo Limited

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

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2024 | 204,059 | 248,259 | 452,318
Additions | 25,909 | 28,397 | 54,306
Disposals | - | (27,124) | (27,124)
At 31 March 2025 | 229,968 | 249,532 | 479,500
Depreciation
At 1 April 2024 | 201,399 | 224,118 | 425,517
Charge for the year | 2,232 | 5,660 | 7,892
Eliminated on disposal | - | (8,544) | (8,544)
At 31 March 2025 | 203,631 | 221,234 | 424,865
Carrying amount
At 31 March 2025 | 26,337 | 28,298 | 54,635
At 31 March 2024 | 2,660 | 24,141 | 26,801

5 | Debtors

Caylo Limited

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

5 | Debtors (continued)

Current | 2025 £ | 2024 £
Trade debtors | 68,673 | 61,619
Prepayments | 312,444 | 293,194
| 381,117 | 354,813

Caylo Limited

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

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 2,399 | 568
Taxation and social security | 108,167 | 84,107
Accruals and deferred income | 7,781 | 6,365
Other creditors | 1,381 | 971
| 119,728 | 92,011

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary share capital of £1 each | 100 | 100 | 100 | 100

8 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £2,058 (2024 - £2,058). The company operates defined contribution schemes on behalf of its directors and employees. The assets of the schemes are held separately from those of the company in independently administered funds. The pension cost charge represents contributions payable by the company to these funds and amounted to £2,058 (2024 - £2,058).