Company registration number: 11624525
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
Caldru Holdings Ltd
Pages for filing with the Registrar
Company registration number: 11624525
Caldru Holdings Ltd
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 6 56,133 60,140
Investments 7 110 110
Investment property 8 153,223 153,223
209,466 213,473
Current assets
Debtors 1,472 157
Investments 10,000 10,000
Cash at bank and in hand 328,550 328,264
340,022 338,421
Creditors: amounts falling due within one
year 		9 (20,127) (14,729)
Net current assets 319,895 323,692
Total assets less current liabilities 529,361 537,165
Creditors: Amounts falling due after more
than one year 		10 (2,207) (12,700)
NET ASSETS 527,154 524,465
Capital and reserves
Called up share capital 40 40
Profit and loss account 527,114 524,425
TOTAL EQUITY 527,154 524,465
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 11624525
Caldru Holdings Ltd
Balance sheet - continued
as at 31 August 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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 27 May 2026 and signed on its behalf by:
Mrs S Drury, Director
27 May 2026
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Caldru Holdings Ltd
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
Caldru Holdings Ltd is a private company registered in England and Wales. Its registered number is 11624525. The company is limited by shares. Its registered office is Hillgate Place, 77 Middle Hillgate, Stockport, Cheshire, SK1 3EH.
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 historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Exemption from preparation of consolidated financial statements
The financial statements contain information about Caldru Holdings Ltd 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.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - 20% straight line
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Caldru Holdings Ltd
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
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 etc.:
Plant and machinery - 15% reducing balance
Fixtures & fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 25% reducing balance
Investments in subsidiaries
Investments in subsidiaries are recognised at cost.
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Critical accounting judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
4 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
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Caldru Holdings Ltd
Notes to the financial statements - continued
for the year ended 31 August 2025
5 Intangible assets
Goodwill
£
Cost
At 1 September 2024 20,000
At 31 August 2025 20,000
Amortisation
At 1 September 2024 20,000
At 31 August 2025 20,000
Net book value
At 31 August 2025 -
At 31 August 2024 -
6 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 September 2024 99,911
At 31 August 2025 99,911
Depreciation
At 1 September 2024 39,771
Charge for year 4,007
At 31 August 2025 43,778
Net book value
At 31 August 2025 56,133
At 31 August 2024 60,140
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Caldru Holdings Ltd
Notes to the financial statements - continued
for the year ended 31 August 2025
7 Fixed asset investments
Investments other than loans
Shares in
group
undertakings
and
participating
interests
£
Cost
At 1 September 2024 110
At 31 August 2025 110
Net book value
At 31 August 2025 110
At 31 August 2024 110
8 Investment property
£
Valuation
At 1 September 2024 153,223
At 31 August 2025 153,223
9 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 10,514 10,120
Amounts owed to group undertakings 958 958
Amounts owed to directors 3,935 976
Taxation 1,330 -
Accruals and deferred income 3,390 2,675
20,127 14,729
10 Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans 2,207 12,700
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