Calderon International (U.K.) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 05783107

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		296,528		296,528

			296,528		296,528
CURRENT ASSETS
Debtors	5	49,177		54,236
Cash at bank and in hand		46,566		69,434

		95,743		123,670
Creditors: Amounts Falling Due Within One Year	6	(18,117 )		(41,325 )

NET CURRENT ASSETS (LIABILITIES)			77,626		82,345

TOTAL ASSETS LESS CURRENT LIABILITIES			374,154		378,873

Creditors: Amounts Falling Due After More Than One Year	7		(353,671 )		(369,316 )

NET ASSETS			20,483		9,557

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			20,383		9,457

SHAREHOLDERS' FUNDS			20,483		9,557

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Calderon International (U.K.) Limited

Balance Sheet (continued)

As At 31 March 2025

For the 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.

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.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D W Krause

Director

12th December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Calderon International (U.K.) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05783107 . The registered office is 5 South Parade, Oxford, OX2 7JL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention, other than in respect of freehold investment property which is carried at fair value, and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rental income

Operating lease income from investment properties is recognised in profit and loss on a straight line basis over the lease term.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Not depreciated, carried at fair value
Fixtures & Fittings	3 year straight line basis

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2024	296,527	1,359	297,886

As at 31 March 2025	296,527	1,359	297,886

Depreciation
As at 1 April 2024	-	1,358	1,358

As at 31 March 2025	-	1,358	1,358

Net Book Value
As at 31 March 2025	296,527	1	296,528

As at 1 April 2024	296,527	1	296,528

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Calderon International (U.K.) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	49,177	54,236

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	5,637	5,629
Accruals	10,680	18,282
Directors' loan accounts	1,800	17,414

	18,117	41,325

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	26,881	32,526
Amounts owed to associates	326,790	336,790

	353,671	369,316

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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