CALDMORE HARDWARE LIMITED

CALDMORE HARDWARE LIMITED Accountants' Report For the year ended 31 August 2025
Report to the directors on the preparation of the unaudited statutory accounts of CALDMORE HARDWARE LIMITED for the year ended 31 August 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CALDMORE HARDWARE LIMITED for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of CALDMORE HARDWARE LIMITED, as a body, in accordance with the terms of our engagement letter dated 21 May 2025. Our work has been undertaken solely to prepare for your approval the accounts of CALDMORE HARDWARE LIMITED and state those matters that we have agreed to state to the Board of Directors of CALDMORE HARDWARE LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CALDMORE HARDWARE LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that CALDMORE HARDWARE LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CALDMORE HARDWARE LIMITED. You consider that CALDMORE HARDWARE LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of CALDMORE HARDWARE LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 August 2025. .................................................... RAGAVAN AND CO LTD CHARTERED CERTIFIED ACCOUNTANTS 240 GROVE LANE BIRMINGHAM WEST MIDLANDS B20 2EY 20 May 2026 1

CALDMORE HARDWARE LIMITED
Accountants' Report
For the year ended 31 August 2025

Report to the directors on the preparation of the unaudited statutory accounts of CALDMORE HARDWARE LIMITED for the year ended 31 August 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CALDMORE HARDWARE LIMITED for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of CALDMORE HARDWARE LIMITED, as a body, in accordance with the terms of our engagement letter dated 21 May 2025. Our work has been undertaken solely to prepare for your approval the accounts of CALDMORE HARDWARE LIMITED and state those matters that we have agreed to state to the Board of Directors of CALDMORE HARDWARE LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CALDMORE HARDWARE LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that CALDMORE HARDWARE LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CALDMORE HARDWARE LIMITED. You consider that CALDMORE HARDWARE LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of CALDMORE HARDWARE LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 August 2025.

....................................................
RAGAVAN AND CO LTD
CHARTERED CERTIFIED ACCOUNTANTS
240 GROVE LANE
BIRMINGHAM
WEST MIDLANDS
B20 2EY
20 May 2026

CALDMORE HARDWARE LIMITED
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	60,000	60,000
Tangible fixed assets	4	24,360	2,608
		84,360	62,608
Current assets
Stocks		48,725	51,225
Debtors		9,636	-
Cash at bank and in hand		85,430	164,357
		143,791	215,582
Creditors: amount falling due within one year		(137,573)	(141,936)
Net current assets		6,218	73,646

Total assets less current liabilities		90,578	136,254
Provisions for liabilities		(167)	(280)
Net assets		90,411	135,974

Capital and reserves
Called up share capital	5	11	11
Profit and loss account		90,400	135,963
Shareholders' funds		90,411	135,974

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 20 May 2026 and were signed on its behalf by:

-------------------------------
Bhatia Ajay
Director

CALDMORE HARDWARE LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

CALDMORE HARDWARE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04809553, registration address 90 , CRANKHALL LANE, WEDNESBURY, WEST MIDLANDS, WS10 0EQ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Straight Line
Motor Vehicles	20% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 7 (2024 : 7).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 September 2024	60,000	60,000
Additions	-	-
Disposals	-	-
At 31 August 2025	60,000	60,000
Net book values
At 31 August 2025	60,000	60,000
At 31 August 2024	60,000	60,000

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 01 September 2024	41,581	65,464	107,045
Additions	-	24,489	24,489
Disposals	-	(30,045)	(30,045)
At 31 August 2025	41,581	59,908	101,489
Depreciation
At 01 September 2024	38,973	65,464	104,437
Charge for year	696	2,041	2,737
On disposals	-	(30,045)	(30,045)
At 31 August 2025	39,669	37,460	77,129
Net book values
Closing balance as at 31 August 2025	1,912	22,448	24,360
Opening balance as at 01 September 2024	2,608	-	2,608

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
11 Class A shares of £1.00 each	11		11
	11		11

6.	Controlling Parties The company's ultimate controlling party is Trilok Bhatia, Pavan Bhatia, Ajay Bhatia and Surinder Bhatia by virtue of their interest in the share capital of the company.

Registered Number: 04809553
England and Wales
CALDMORE HARDWARE LIMITED

Abridged Accounts

Period of accounts Start date: 01 September 2024 End date: 31 August 2025