Company registration number: 11624894
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
Caldru Civils Limited
Pages for filing with the Registrar
Company registration number: 11624894
Caldru Civils Limited
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 113 133
113 133
Current assets
Stocks 274 52
Debtors 6 922 93
Cash at bank and in hand 822 242
2,018 387
Creditors: amounts falling due within one
year 		7 (2,079) (449)
Net current liabilities (61) (62)
Total assets less current liabilities 52 71
NET ASSETS 52 71
Capital and reserves
Called up share capital 40 40
Profit and loss account 12 31
TOTAL EQUITY 52 71
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: 11624894
Caldru Civils Limited
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 Civils Limited
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
Caldru Civils Limited is a private company registered in England and Wales. Its registered number is 11624894. 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Caldru Civils Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
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).
5 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 September 2024 320
At 31 August 2025 320
Depreciation
At 1 September 2024 187
Charge for year 20
At 31 August 2025 207
Net book value
At 31 August 2025 113
At 31 August 2024 133
6 Debtors
2025 2024
£ £
Prepayments and accrued income 922 93
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Caldru Civils Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
7 Creditors: amounts falling due within one year
2025 2024
£ £
Amounts owed to group undertakings 1,472 157
Accruals and deferred income 607 292
2,079 449
8 Related party transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related
party transactions with wholly owned subsidiaries within the group.
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