REGISTERED NUMBER: 13434196 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Caldair Creative Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L M Adair

Mr J S W Adair

REGISTERED OFFICE:

Lytchett House

13 Freeland Park

Wareham Road

Poole

Dorset

BH16 6FA

REGISTERED NUMBER:

13434196 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chartered Accountants

TOR

Saint-Cloud Way

Maidenhead

Berkshire

SL6 8BN

FIXED ASSETS

Tangible assets

4

23,533

32,753

CURRENT ASSETS

Debtors

5

3,101

3,316

Cash at bank

304

1,346

3,405

4,662

CREDITORS

Amounts falling due within one year

6

(46,527

)

(22,603

)

NET CURRENT LIABILITIES

(43,122

)

(17,941

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(19,589

)

14,812

CREDITORS

Amounts falling due after more than one year

7

-

(17,213

)

PROVISIONS FOR LIABILITIES

(4,471

)

(6,223

)

NET LIABILITIES

(24,060

)

(8,624

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(24,160

)

(8,724

)

SHAREHOLDERS' FUNDS

(24,060

)

(8,624

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by:

Mr J S W Adair - Director

1.	STATUTORY INFORMATION

Caldair Creative Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

In the application of the company's accounting policies the directors are required to make judgements,

estimates and assumptions about the carrying amounts of assets and liabilities that are not readily

apparent from other sources. The estimates and associated assumptions are based on historical

experience and other factors that are considered to be relevant. Actual results may differ from these

estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting

estimates are recognised in the period in which the estimate is revised if the revision affects only that

period, or in the period of the revision and future periods if the revision affects both current and future

periods. The company does not make significant estimates and assumptions concerning the future.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

Basic financial instruments are recognised at amortised cost using the effective interest method, except

for investments in non-convertible preference and non-puttable preference and ordinary shares, which

are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments

are initially recorded at cost and thereafter at fair value, with changes recognised in profit and loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

70,784

DEPRECIATION

At 1 April 2024

38,031

Charge for year

9,220

At 31 March 2025

47,251

NET BOOK VALUE

At 31 March 2025

23,533

At 31 March 2024

32,753

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

63,750

DEPRECIATION

At 1 April 2024

32,373

Charge for year

7,844

At 31 March 2025

40,217

NET BOOK VALUE

At 31 March 2025

23,533

At 31 March 2024

31,377

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

3,101

3,316

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

17,213

10,725

Taxation and social security

352

176

Other creditors

28,962

11,702

46,527

22,603

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

-

17,213

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Mr J S W Adair

Balance outstanding at start of year

-

2,609

Amounts repaid

-

(2,609

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr J S W Adair.