Company Registration No. 11283563 (England and Wales)
CALS CONSTRUCTION LTD
Unaudited accounts
for the year ended 31 March 2026
CALS CONSTRUCTION LTD
Unaudited accounts
Contents
CALS CONSTRUCTION LTD
Company Information
for the year ended 31 March 2026
Company Number
11283563 (England and Wales)
Registered Office
26 Woodlands Drive
Thelwall
Warrington
Cheshire
WA4 2JL
CALS CONSTRUCTION LTD
Statement of financial position
as at 31 March 2026
Tangible assets
177,602
175,204
Inventories
99,500
105,201
Cash at bank and in hand
504,372
241,048
Creditors: amounts falling due within one year
(255,091)
(383,688)
Net current assets
449,073
352,918
Total assets less current liabilities
626,675
528,122
Creditors: amounts falling due after more than one year
(39,102)
(69,317)
Provisions for liabilities
Deferred tax
(44,400)
(43,801)
Net assets
543,173
415,004
Called up share capital
10
10
Profit and loss account
543,163
414,994
Shareholders' funds
543,173
415,004
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 April 2026 and were signed on its behalf by
Gethin Owen
Director
Company Registration No. 11283563
CALS CONSTRUCTION LTD
Notes to the Accounts
for the year ended 31 March 2026
CALS CONSTRUCTION LTD is a private company, limited by shares, registered in England and Wales, registration number 11283563. The registered office is 26 Woodlands Drive, Thelwall, Warrington, Cheshire, WA4 2JL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance basis
Motor vehicles
20% reducing balance basis
Fixtures & fittings
25% reducing balance basis
Computer equipment
25% reducing balance basis
4
Tangible fixed assets
Total
Charge for the year
44,735
CALS CONSTRUCTION LTD
Notes to the Accounts
for the year ended 31 March 2026
5
Deferred taxation
2026
2025
Accelerated capital allowances
44,400
43,801
Provision at start of year
43,801
32,999
Charged to the profit and loss account
599
10,802
Provision at end of year
44,400
43,801
6
Operating lease commitments
2026
2025
At 31 March 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
3,316
3,827
Later than one year and not later than five years
1,082
4,398
7
Average number of employees
During the year the average number of employees was 3 (2025: 2).