Company registration number 09556215 (England and Wales)
Daniel Calladine Ltd
Unaudited financial statements
For the year ended 31 October 2025
Daniel Calladine Ltd
Company information
Directors
Mr D Calladine
Mrs M J Calladine
Company number
09556215
Registered office
Upper Southwood Farm
Pudford Lane
Shelsley Beauchamp
Worcestershire
England
WR6 6RF
Accountants
DJH Halesowen Limited
Church Court
Stourbridge Road
Halesowen
West Midlands
B63 3TT
Daniel Calladine Ltd
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
Daniel Calladine Ltd
Statement of financial position
As at 31 October 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
9,526
17,953
Current assets
Debtors
5
974,516
966,275
Cash at bank and in hand
222,425
221,508
1,196,941
1,187,783
Creditors: amounts falling due within one year
6
(71,145)
(142,339)
Net current assets
1,125,796
1,045,444
Total assets less current liabilities
1,135,322
1,063,397
Creditors: amounts falling due after more than one year
7
(4,252)
(10,484)
Net assets
1,131,070
1,052,913
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
1,130,970
1,052,813
Total equity
1,131,070
1,052,913
Daniel Calladine Ltd
Statement of financial position (continued)
As at 31 October 2025
31 October 2025
- 2 -

For the financial year ended 31 October 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 income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 4 February 2026 and are signed on its behalf by:
Mrs M J Calladine
Director
Company registration number 09556215 (England and Wales)
Daniel Calladine Ltd
Notes to the financial statements
For the year ended 31 October 2025
- 3 -
1
Accounting policies
Company information

Daniel Calladine Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Upper Southwood Farm, Pudford Lane, Shelsley Beauchamp, Worcestershire, England, WR6 6RF.

1.1
Basis of preparation

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

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 3 years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% on cost
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 income statement 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.

Daniel Calladine Ltd
Notes to the financial statements (continued)
For the year ended 31 October 2025
1
Accounting policies
(Continued)
- 4 -
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 income statement, 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:

2025
2024
Number
Number
Total
2
2
3
Intangible fixed assets
Goodwill
£
Cost
At 1 November 2024 and 31 October 2025
10,000
Amortisation and impairment
At 1 November 2024 and 31 October 2025
10,000
Carrying amount
At 31 October 2025
-
0
At 31 October 2024
-
0
Daniel Calladine Ltd
Notes to the financial statements (continued)
For the year ended 31 October 2025
- 5 -
4
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 November 2024
55,229
Additions
629
At 31 October 2025
55,858
Depreciation and impairment
At 1 November 2024
37,276
Depreciation charged in the year
9,056
At 31 October 2025
46,332
Carrying amount
At 31 October 2025
9,526
At 31 October 2024
17,953
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
19,655
29,641
Other debtors
954,861
936,634
974,516
966,275
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,280
5,280
Trade creditors
9,668
9,228
Corporation tax
46,353
120,800
Other taxation and social security
171
-
0
Other creditors
9,673
7,031
71,145
142,339
Daniel Calladine Ltd
Notes to the financial statements (continued)
For the year ended 31 October 2025
- 6 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
4,252
10,484
8
Directors' transactions

The amount due to the directors at 31 October 2025 was £7,723 (2024 - £5,231).

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