Company registration number 01040787 (England and Wales)
CALIBRE HOMES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
CALIBRE HOMES LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Statement of changes in equity
4
Notes to the financial statements
5 - 7
CALIBRE HOMES LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mr A C Sainty
Mr R P Sainty
Mr S Vaughan
Mr A Young
Company number
01040787
Registered office
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
Accountants
TC Group
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
CALIBRE HOMES LIMITED
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
136,782
329,782
Current assets
Debtors
4
4,000
3,139
Cash at bank and in hand
373,157
546,891
377,157
550,030
Creditors: amounts falling due within one year
5
(33,758)
(3,202)
Net current assets
343,399
546,828
Total assets less current liabilities
480,181
876,610
Provisions for liabilities
(3,520)
(49,021)
Net assets
476,661
827,589
Capital and reserves
Called up share capital
10,000
10,000
Revaluation reserve
11,217
153,718
Profit and loss reserves
455,444
663,871
Total equity
476,661
827,589
CALIBRE HOMES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MAY 2025
31 May 2025
- 3 -

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 January 2026 and are signed on its behalf by:
Mr A C Sainty
Mr S Vaughan
Director
Director
Company registration number 01040787 (England and Wales)
CALIBRE HOMES LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MAY 2025
- 4 -
Share capital
Revaluation reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 June 2023
10,000
207,603
798,404
1,016,007
Year ended 31 May 2024:
Loss
-
-
(48,418)
(48,418)
Other comprehensive income:
Revaluation of tangible fixed assets
-
(52,000)
-
(52,000)
Tax relating to other comprehensive income
-
(1,885)
-
0
(1,885)
Total comprehensive income
-
(53,885)
(48,418)
(102,303)
Dividends
-
-
(140,000)
(140,000)
Transfers
-
-
0
53,885
53,885
Balance at 31 May 2024
10,000
153,718
663,871
827,589
Year ended 31 May 2025:
Loss
-
-
(30,928)
(30,928)
Other comprehensive income:
Gains reclassified to profit or loss
-
(188,002)
-
(188,002)
Tax relating to other comprehensive income
-
45,501
-
0
45,501
Total comprehensive income
-
(142,501)
(30,928)
(173,429)
Dividends
-
-
(320,000)
(320,000)
Transfers
-
-
0
142,501
142,501
Balance at 31 May 2025
10,000
11,217
455,444
476,661
CALIBRE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 5 -
1
Accounting policies
Company information

Calibre Homes Limited is a private company limited by shares incorporated in England and Wales. The registered office is 11 De Grey Square, De Grey Road, Colchester, Essex, CO4 5YQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents rental income. Rent is recognised on a receivable basis for the period of the account.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

CALIBRE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was nil.

2025
2024
Number
Number
Total
0
0
3
Investment property
2025
£
Fair value
At 1 June 2024
329,782
Disposals
(193,000)
At 31 May 2025
136,782

Investment property comprises flats in Sudbury, Suffolk and land in Colchester, Essex. The fair value of the investment properties has been arrived at on the basis of a valuation carried out at the year end by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

CALIBRE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 7 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
4,000
3,139
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
50
Taxation and social security
32,963
1,283
Other creditors
795
1,869
33,758
3,202
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