IRIS Accounts Production v26.1.0.640 08748690 Board of Directors 1.10.24 30.9.25 30.9.25 true false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 Ordinary C/D 1.00000 436766 45997 88800 572961 436766 182192 88800 436766 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08748690 2024-09-30 08748690 2025-09-30 08748690 2024-10-01 2025-09-30 08748690 2023-09-30 08748690 2023-10-01 2024-09-30 08748690 2024-09-30 08748690 ns15:EnglandWales 2024-10-01 2025-09-30 08748690 ns14:PoundSterling 2024-10-01 2025-09-30 08748690 ns10:Director1 2024-10-01 2025-09-30 08748690 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08748690 ns10:SmallEntities 2024-10-01 2025-09-30 08748690 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08748690 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 08748690 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08748690 ns10:FullAccounts 2024-10-01 2025-09-30 08748690 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 08748690 ns10:OrdinaryShareClass2 2024-10-01 2025-09-30 08748690 ns10:OrdinaryShareClass3 2024-10-01 2025-09-30 08748690 42 ns10:Director2 2024-09-30 08748690 42 ns10:Director2 2023-09-30 08748690 42 ns10:Director2 2024-10-01 2025-09-30 08748690 42 ns10:Director2 2023-10-01 2024-09-30 08748690 42 ns10:Director2 2025-09-30 08748690 42 ns10:Director2 2024-09-30 08748690 ns5:CurrentFinancialInstruments 2025-09-30 08748690 ns5:CurrentFinancialInstruments 2024-09-30 08748690 ns5:Non-currentFinancialInstruments 2025-09-30 08748690 ns5:Non-currentFinancialInstruments 2024-09-30 08748690 ns5:ShareCapital 2025-09-30 08748690 ns5:ShareCapital 2024-09-30 08748690 ns5:RevaluationReserve 2025-09-30 08748690 ns5:RevaluationReserve 2024-09-30 08748690 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 08748690 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 08748690 ns5:PlantMachinery 2024-10-01 2025-09-30 08748690 ns5:FurnitureFittings 2024-10-01 2025-09-30 08748690 ns5:MotorVehicles 2024-10-01 2025-09-30 08748690 ns5:ComputerEquipment 2024-10-01 2025-09-30 08748690 ns5:PlantMachinery 2024-09-30 08748690 ns5:FurnitureFittings 2024-09-30 08748690 ns5:MotorVehicles 2024-09-30 08748690 ns5:ComputerEquipment 2024-09-30 08748690 ns5:PlantMachinery 2025-09-30 08748690 ns5:FurnitureFittings 2025-09-30 08748690 ns5:MotorVehicles 2025-09-30 08748690 ns5:ComputerEquipment 2025-09-30 08748690 ns5:PlantMachinery 2024-09-30 08748690 ns5:FurnitureFittings 2024-09-30 08748690 ns5:MotorVehicles 2024-09-30 08748690 ns5:ComputerEquipment 2024-09-30 08748690 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-09-30 08748690 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-10-01 2025-09-30 08748690 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-09-30 08748690 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-09-30 08748690 ns5:CostValuation 2024-09-30 08748690 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 08748690 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 08748690 ns5:DeferredTaxation 2024-09-30 08748690 ns5:DeferredTaxation 2025-09-30 08748690 ns10:OrdinaryShareClass1 2025-09-30 08748690 ns10:OrdinaryShareClass2 2025-09-30 08748690 ns10:OrdinaryShareClass3 2025-09-30 08748690 ns5:RevaluationReserve 2024-09-30 08748690 ns10:Director2 2024-10-01 2025-09-30 08748690 ns10:Director1 1 2024-09-30 08748690 ns10:Director1 1 2023-09-30 08748690 ns10:Director1 1 2024-10-01 2025-09-30 08748690 ns10:Director1 1 2023-10-01 2024-09-30 08748690 ns10:Director1 1 2025-09-30 08748690 ns10:Director1 1 2024-09-30

REGISTERED NUMBER: 08748690 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

CALCINOTTO HOLDINGS LIMITED

CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Balance sheet | 1 |

Notes to the financial statements | 3 |

CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 377,209 |  | 427,551 |  |

Investments | 5 | 170 |  | 170 |  |

377,379 |  | 427,721 |  |

Current assets

Debtors | 6 | 726,168 |  | 858,933 |  |

Cash at bank | 595,278 |  | 572,649 |  |

1,321,446 |  | 1,431,582 |  |

Creditors

Amounts falling due within one year | 7 | 60,989 |  | 105,252 |  |

Net current assets | 1,260,457 |  | 1,326,330 |  |

Total assets less current liabilities | 1,637,836 |  | 1,754,051 |  |

Creditors

Amounts falling due after more than one year | 8 | - |  | (50,498 | ) |

Provisions for liabilities | 10 | (66,153 | ) | (81,064 | ) |

Net assets | 1,571,683 |  | 1,622,489 |  |

Capital and reserves

Called up share capital | 11 | 200 |  | 200 |  |

Revaluation reserve | 12 | 237,738 |  | 181,427 |  |

Retained earnings | 1,333,745 |  | 1,440,862 |  |

Shareholders' funds | 1,571,683 |  | 1,622,489 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

BALANCE SHEET - continued

30 SEPTEMBER 2025

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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2026 and were signed on its behalf by:

Mr J Calcinotto - Director

CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | Statutory information

| Calcinotto Holdings Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 08748690. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and business address is 42A Upper Golf Links Road, Broadstone, Dorset, BH18 8BY.

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 as modified by the revaluation of certain assets.

| Preparation of consolidated financial statements

| The financial statements contain information about Calcinotto Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

| Turnover represents amounts receivable for the sale of goods and services supplied in the year, net of VAT and trade discounts.

| 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.

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Plant and machinery is reviewed annually by the directors for revaluation purposes to ensure the correct carrying value is included.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | Accounting policies - continued

| 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.

| Financial instruments

| Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

| At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. | Employees and directors

| The average number of employees during the year was 2 (2024 - 3 ) .

4. | Tangible fixed assets

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| Cost or valuation

| At 1 October 2024 | 783,468 |  | 115,562 |  | 70,662 |  | 13,838 |  | 983,530 |  |

| Disposals | (33,334 | ) | - |  | - |  | - |  | (33,334 | ) |

| Revaluations | 69,520 |  | - |  | - |  | - |  | 69,520 |  |

| At 30 September 2025 | 819,654 |  | 115,562 |  | 70,662 |  | 13,838 |  | 1,019,716 |  |

| Depreciation

| At 1 October 2024 | 401,544 |  | 93,791 |  | 46,806 |  | 13,838 |  | 555,979 |  |

| Charge for year | 90,793 |  | 4,354 |  | 5,964 |  | - |  | 101,111 |  |

| Eliminated on disposal | (14,583 | ) | - |  | - |  | - |  | (14,583 | ) |

| At 30 September 2025 | 477,754 |  | 98,145 |  | 52,770 |  | 13,838 |  | 642,507 |  |

| Net book value

| At 30 September 2025 | 341,900 |  | 17,417 |  | 17,892 |  | - |  | 377,209 |  |

| At 30 September 2024 | 381,924 |  | 21,771 |  | 23,856 |  | - |  | 427,551 |  |

CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | Tangible fixed assets - continued

| Cost or valuation at 30 September 2025 is represented by:

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| Valuation in 2023 | 223,984 |  | - |  | - |  | - |  | 223,984 |  |

| Valuation in 2025 | 69,520 |  | - |  | - |  | - |  | 69,520 |  |

| Cost | 526,150 |  | 115,562 |  | 70,662 |  | 13,838 |  | 726,212 |  |

819,654 |  | 115,562 |  | 70,662 |  | 13,838 |  | 1,019,716 |  |

| If plant and machinery had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 526,150 |  | 559,484 |  |

| Aggregate depreciation | 379,762 |  | 345,548 |  |

| Plant and machinery was valued on an open market basis on 30 September 2025 by the director .

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

| Plant and

| machinery

£ |

| Cost or valuation

| At 1 October 2024 | 648,984 |  |

| Revaluations | 58,125 |  |

| At 30 September 2025 | 707,109 |  |

| Depreciation

| At 1 October 2024 | 326,484 |  |

| Charge for year | 80,625 |  |

| At 30 September 2025 | 407,109 |  |

| Net book value

| At 30 September 2025 | 300,000 |  |

| At 30 September 2024 | 322,500 |  |

CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. | Fixed asset investments

| Shares in

| group

| undertakings

£ |

| Cost

| At 1 October 2024

| and 30 September 2025 | 170 |  |

| Net book value

| At 30 September 2025 | 170 |  |

| At 30 September 2024 | 170 |  |

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 637,368 |  | 421,460 |  |

| Directors' current accounts | 88,800 |  | 436,766 |  |

| Tax | - |  | 707 |  |

726,168 |  | 858,933 |  |

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 50,498 |  | 90,022 |  |

| Trade creditors | 3,166 |  | 9,601 |  |

| VAT | 5,225 |  | 3,629 |  |

| Accruals and deferred income | 2,100 |  | 2,000 |  |

60,989 |  | 105,252 |  |

8. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | - |  | 50,498 |  |

9. | Secured debts

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 50,498 |  | 140,520 |  |

| Amounts owed under hire purchase are secured against the assets to which they relate.

10. | Provisions for liabilities

2025 | 2024 |

£ | £ |

| Deferred tax | 66,153 |  | 81,064 |  |

CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

10. | Provisions for liabilities - continued

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 81,064 |  |

| Accelerated capital allowances | (28,120 | ) |

| Revaluation | 13,209 |  |

| Balance at 30 September 2025 | 66,153 |  |

11. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 136 | Ordinary A | £1.00 | 136 |  | 136 |  |

| 24 | Ordinary B | £1.00 | 24 |  | 24 |  |

| 40 | Ordinary C/D | £1.00 | 40 |  | 40 |  |

200 |  | 200 |  |

12. | Reserves

| Revaluation

| reserve

£ |

| At 1 October 2024 | 181,427 |  |

| Revaluation reserve | 56,311 |  |

| At 30 September 2025 | 237,738 |  |

13. | Directors' advances, credits and guarantees

| The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 | 2024 |

£ | £ |

| Mr J Calcinotto and Mrs J Calcinotto

| Balance outstanding at start of year | 436,766 |  | 45,997 |  |

| Amounts advanced | 88,800 |  | 572,961 |  |

| Amounts repaid | (436,766 | ) | (182,192 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 88,800 |  | 436,766 |  |

| At the balance sheet date the Directors, Mr J Calcinotto and Mrs J Calcinotto, owed the company £88,800 (2024 - £436,766). The amount outstanding at the balance sheet date was repaid in full within 9 months of the year end.

14. | Ultimate controlling party

| The company is controlled by the director, Mr J Calcinotto, who owns 68% of the issued share capital.