REGISTERED NUMBER: 03740662 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Calcom Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J Clark

Mrs N T Clark

REGISTERED OFFICE:

The Old Workshop

Hortham Farm

Hortham Lane

Almondsbury

BS32 4JW

REGISTERED NUMBER:

03740662 (England and Wales)

ACCOUNTANTS:

Coben Associates

Accountants

2nd Floor

3 The Plain

Thornbury

Bristol

BS35 2AG

FIXED ASSETS

Tangible assets

4

58,156

71,018

CURRENT ASSETS

Stocks

6,836

46,186

Debtors

5

68,534

176,182

Cash at bank and in hand

195,441

107,126

270,811

329,494

CREDITORS

Amounts falling due within one year

6

86,721

192,562

NET CURRENT ASSETS

184,090

136,932

TOTAL ASSETS LESS CURRENT LIABILITIES

242,246

207,950

CREDITORS

Amounts falling due after more than one year

7

14,167

24,167

NET ASSETS

228,079

183,783

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

227,979

183,683

SHAREHOLDERS' FUNDS

228,079

183,783

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 31 December 2025 and were signed on its behalf by:

A J Clark - Director

1.	STATUTORY INFORMATION

Calcom Holdings 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.

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.

Equipment

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

property

Equipment

fittings

£

£

£

COST

At 1 April 2024

6,008

126,517

41,764

Additions

-

-

-

At 31 March 2025

6,008

126,517

41,764

DEPRECIATION

At 1 April 2024

-

74,010

38,982

Charge for year

-

10,501

556

At 31 March 2025

-

84,511

39,538

NET BOOK VALUE

At 31 March 2025

6,008

42,006

2,226

At 31 March 2024

6,008

52,507

2,782

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

7,138

53,401

234,828

Additions

-

833

833

At 31 March 2025

7,138

54,234

235,661

DEPRECIATION

At 1 April 2024

3,123

47,695

163,810

Charge for year

1,003

1,635

13,695

At 31 March 2025

4,126

49,330

177,505

NET BOOK VALUE

At 31 March 2025

3,012

4,904

58,156

At 31 March 2024

4,015

5,706

71,018

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

Computer

equipment

£

COST

At 1 April 2024

and 31 March 2025

5,146

DEPRECIATION

At 1 April 2024

and 31 March 2025

5,146

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

as restated

£

£

Trade debtors

65,377

169,404

Other debtors

3,157

6,778

68,534

176,182

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

as restated

£

£

Bank loans and overdrafts

-

24,612

Trade creditors

32,810

142,728

Taxation and social security

23,298

16,805

Other creditors

30,613

8,417

86,721

192,562

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

as restated

£

£

Other creditors

14,167

24,167