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# CALFORTH DEVELOPMENTS LIMITED

## Company Registration Number:
SC806908 (Scotland)

## Unaudited statutory accounts for the year ended 30 April 2025

## Period of accounts

## Start date: 15 April 2024

## End date: 30 April 2025

# CALFORTH DEVELOPMENTS LIMITED

## Contents of the Financial Statements

for the Period Ended 30 April 2025

Directors report |
Balance sheet |
Additional notes |
Balance sheet notes |

# CALFORTH DEVELOPMENTS LIMITED

Directors' report period ended 30 April 2025

The directors present their report with the financial statements of the company for the period ended 30 April 2025

Principal activities of the company

landscaping services

Directors

The directors shown below have held office during the whole of the period from
15 April 2024 to 30 April 2025

Steven Callander
Grant Handforth
Leigh-Ann Handforth
Louise Laing

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
17 March 2026

And signed on behalf of the board by:
Name: Steven Callander
Status: Director

# CALFORTH DEVELOPMENTS LIMITED

## Balance sheet

As at 30 April 2025

| Notes | 13 months to 30 April 2025
--- | --- | ---
|  | £
Fixed assets
Tangible assets: | 3 | 26,250 |
Total fixed assets: |  | 26,250
Current assets
Debtors: | 4 | 29,500 |
Cash at bank and in hand: |  | 20,286 |
Total current assets: |  | 49,786
Creditors: amounts falling due within one year: | 5 | ( 42,439 ) |
Net current assets (liabilities): |  | 7,347
Total assets less current liabilities: |  | 33,597
Total net assets (liabilities): |  | 33,597
Capital and reserves
Called up share capital: |  | 20 |
Profit and loss account: |  | 33,577 |
Total Shareholders' funds: |  | 33,597

The notes form part of these financial statements

# CALFORTH DEVELOPMENTS LIMITED

## Balance sheet statements

For the year ending 30 April 2025 the company was entitled to exemption 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 directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 17 March 2026
and signed on behalf of the board by:

Name: Steven Callander
Status: Director

The notes form part of these financial statements

# CALFORTH DEVELOPMENTS LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied.

  Tangible fixed assets depreciation policy

  Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent impairment losses.

  Other accounting policies

  Corporation Tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference Hire purchase and leasing commitments Rentals paid under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease. Operating Lease Agreements Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight-line basis over the period of the lease. Going concern At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, the directors continue to adopt the going concern basis of accounting in preparing the financial statements. Financial Instruments The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price, including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial Assets classified as receivable within one year are not amortised. Financial assets are derecognised only when contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and subsequently all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party. Basic financial liabilities, including trade and other creditors, bank loans and other loans, are initially recognised at transaction price unless the arrangement constitutes a financial transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial assets and liabilities are derecognised when the contractual rights to the cash flows from the asset expire or are settled and when the company’s contractual obligations expire or are discharged or cancelled.

# CALFORTH DEVELOPMENTS LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

- ## 2. Employees

  | 13 months to 30 April 2025
  --- | ---
  Average number of employees during the period | 4 |

# CALFORTH DEVELOPMENTS LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
Additions |  | 26,250 |  |  |  | 26,250
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 30 April 2025 |  | 26,250 |  |  |  | 26,250
Depreciation |  |  |  |  |  |
Charge for year |  |  |  |  |  |
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 30 April 2025 |  |  |  |  |  |
Net book value |  |  |  |  |  |
At 30 April 2025 |  | 26,250 |  |  |  | 26,250

# CALFORTH DEVELOPMENTS LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 4. Debtors

| 13 months to 30 April 2025
--- | ---
| £
Other debtors | 29,500 |
Total | 29,500

# CALFORTH DEVELOPMENTS LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 5. Creditors: amounts falling due within one year note

| 13 months to 30 April 2025
--- | ---
| £
Trade creditors | 37,500 |
Taxation and social security | 1,719 |
Accruals and deferred income | 3,220 |
Total | 42,439