Calvidini Limited - Filleted accounts

Registered number

05682157

Calvidini Limited

Filleted Accounts

31 March 2026

Calvidini Limited
Registered number:		05682157
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	4		-			-
Tangible assets	5		-			-
Investments	6		-			-
			-			-

Current assets
Stocks		15,932			13,643
Debtors	7	-			2,394
Investments held as current assets	8	-			-
Cash at bank and in hand		7,370			17,352
		23,302			33,389

Creditors: amounts falling due within one year	9	(119,120)			(139,901)

Net current liabilities			(95,818)			(106,512)

Total assets less current liabilities			(95,818)			(106,512)

Creditors: amounts falling due after more than one year	10		-			-

Provisions for liabilities			-			-


Net liabilities			(95,818)			(106,512)

Capital and reserves
Called up share capital			100			100
Share premium			-			-
Revaluation reserve	12		-			-
Profit and loss account			(95,918)			(106,612)

Shareholders' funds			(95,818)			(106,512)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




M P Jones
Director
Approved by the board on 15 May 2026

Calvidini Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.



2	Exceptional items					2026		2025
£							£




						-		-


3	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					-		-


4	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 April 2025							-
	Additions							-
	Disposals							-
	At 31 March 2026							-

	Amortisation
	At 1 April 2025							-
	Provided during the year							-
	On disposals							-
	At 31 March 2026							-

	Net book value
	At 31 March 2026							-
	At 31 March 2025							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


5	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	-		2,444		-		2,444
	Additions	-		-		-		-
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 31 March 2026	-		2,444		-		2,444

	Depreciation
	At 1 April 2025	-		2,444		-		2,444
	Charge for the year	-		-		-		-
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 31 March 2026	-		2,444		-		2,444

	Net book value
	At 31 March 2026	-		-		-		-
	At 31 March 2025	-		-		-		-


	Freehold land and buildings:					2026		2025
£							£
	Historical cost					-		-
	Cumulative depreciation based on historical cost					-		-
						-		-
	[For revalued assets, state the years in which the assets were valued and their values. For assets revalued during the reporting period, state the names of the persons who revalued them or particulars of their qualifications for doing so and the bases of valuation used by them.]


6	Investments
Investments in
subsidiary					Other
undertakings					investments		Total
£					£		£
	Cost
	At 1 April 2025			-		-		-
	Additions			-		-		-
	Revaluation			-		-		-
	Disposals			-		-		-

	At 31 March 2026			-		-		-

	Historical cost
	At 1 April 2025			-		-
	At 31 March 2026			-		-

	[For revalued investments, see FRS 102 paragraphs 1AC.15, 1AC.22 and 1AC.23 for disclosures]


7	Debtors					2026		2025
£							£

	Trade debtors					-		2,394
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					-		-
	Deferred tax asset					-		-
	Other debtors					-		-
						-		2,394

	Amounts due after more than one year included above					-		-


8	Investments held as current assets					2026		2025
£							£
	Fair value
	Listed investments					-		-
	Unlisted investments					-		-
						-		-

	Increase/(decrease) in fair value included in the profit and loss account for the financial year
	Listed investments					-		-
	Unlisted investments					-		-
						-		-

	[For revalued investments, see FRS 102 paragraphs 1AC.22 and 1AC.23 for disclosures]


9	Creditors: amounts falling due within one year					2026		2025
£							£

	Non-equity preference shares					-		-
	Bank loans and overdrafts					-		-
	Obligations under finance lease and hire purchase contracts					-		-
	Trade creditors					-		6,555
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					-		-
	Corporation tax					-		-
	Other taxes and social security costs					4,228		4,950
	Other creditors					114,892		128,396
						119,120		139,901


10	Creditors: amounts falling due after one year					2026		2025
£							£

	Non-equity preference shares					-		-
	Bank loans					-		-
	Obligations under finance lease and hire purchase contracts					-		-
	Trade creditors					-		-
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					-		-
	Other creditors					-		-
						-		-


11	Loans					2026		2025
£							£
	Creditors include:
	Amounts payable otherwise than by instalment falling due for payment after more than five years					-		-
	Instalments falling due for payment after more than five years					-		-
						-		-


	Secured bank loans					-		-

	[Give an indication of the nature and form of the security for the bank loans]


12	Revaluation reserve					2026		2025
£							£

	At 1 April 2025					-		-
	Gain on revaluation of land and buildings					-		-
	Deferred taxation arising on the revaluation of land and buildings					-		-

	At 31 March 2026					-		-


13	Events after the reporting date




14	Capital commitments					2026		2025
£							£

	Amounts contracted for but not provided in the accounts					-		-


15	Pension commitments




16	Other financial commitments					2026		2025
£							£

	Total future minimum payments under non-cancellable operating leases					-		-