REGISTERED NUMBER: 08964072 (England and Wales)

N J CALTHORPE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

Dr N J Calthorpe

SECRETARY:

Dr N J Calthorpe

REGISTERED OFFICE:

84 Rock Hill

Bromsgrove

Worcestershire

B61 7HX

REGISTERED NUMBER:

08964072 (England and Wales)

ACCOUNTANTS:

CUTTER & CO LTD

CHARTERED ACCOUNTANTS

3 Lyttleton Court

Birmingham Street

Halesowen

West Midlands

B63 3HN

FIXED ASSETS

Tangible assets

4

823

1,669

Investments

5

174,075

123,078

174,898

124,747

CURRENT ASSETS

Debtors

6

2,882

4,021

Cash at bank

26,166

65,311

29,048

69,332

CREDITORS

Amounts falling due within one year

7

56,429

55,986

NET CURRENT (LIABILITIES)/ASSETS

(27,381

)

13,346

TOTAL ASSETS LESS CURRENT LIABILITIES

147,517

138,093

CAPITAL AND RESERVES

Called up share capital

9

1

1

Fair value reserve

(15,048

)

(14,161

)

Retained earnings

162,564

152,253

SHAREHOLDERS' FUNDS

147,517

138,093

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

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

The director acknowledges her 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 director and authorised for issue on 23rd December 2025 and were signed by:

Dr N J Calthorpe - Director

1.	STATUTORY INFORMATION

N J Calthorpe Limited 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.

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 as modified by the revaluation of certain assets.

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.

Plant and machinery etc

-

33% on cost

Financial instruments

Complex financial instruments include an investment portfolio of quoted equities and bonds. The portfolio is measured at fair value at the balance sheet date using a broker's schedule which contains readily ascertainable market values of the investments held within.

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.

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 1st April 2024

5,613

Additions

1,119

At 31st March 2025

6,732

DEPRECIATION

At 1st April 2024

3,944

Charge for year

1,965

At 31st March 2025

5,909

NET BOOK VALUE

At 31st March 2025

823

At 31st March 2024

1,669

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1st April 2024

123,078

Additions

51,884

Revaluations

(887

)

At 31st March 2025

174,075

NET BOOK VALUE

At 31st March 2025

174,075

At 31st March 2024

123,078

Cost or valuation at 31st March 2025 is represented by:

Other

investments

£

Valuation in 2025

174,075

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2025

2024

as restated

£

£

Cost

189,123

137,238

Fixed asset investments were valued on an open market basis on 31st March 2025 by Parmenion Capital Partners LLP .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Other debtors

2,882

4,021

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Taxation and social security

2,561

3,558

Other creditors

53,868

52,428

56,429

55,986

8.	DEFERRED TAX

£

Balance at 1st April 2024

(2,374

)

Accelerated capital allowances

(329

)

Fair value adjustments

Balance at 31st March 2025

(2,703

)

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

as restated

£

£

1

Ordinary

£1

1

1

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dr N J Calthorpe.