CALDICOTT & HENDERSON LTD


Directors	Alistair Robert Caldicott
	Christiane Katharine Henderson


Registered Address	Ian Johnston Funeral Directors, 142
	St. Clair Street
	Kirkcaldy
	KY1 2BZ


Registered Number	SC840047 (Scotland)

Balance Sheet as at
31 March 2026

	Notes	2026
		£	£
Fixed assets
Investments	3		291,278
			291,278
Current assets
Cash at bank and on hand		244
		244
Creditors amounts falling due within one year	4	(159,921)
Net current assets (liabilities)			(159,677)
Total assets less current liabilities			131,601
Creditors amounts falling due after one year	5		(138,767)
Net assets			(7,166)
Capital and reserves
Called up share capital			10
Profit and loss account			(7,176)
Shareholders' funds			(7,166)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 3 June 2026, and are signed on its behalf by:

Alistair Robert Caldicott
Director

Christiane Katharine Henderson
Director

Registered Company No. SC840047

CALDICOTT & HENDERSON LTD

Notes to the Financial Statements
for the period ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the director who has confirmed that they will continue to support the company as required.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	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.

Deferred tax

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.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. 

Listed investments are measured at fair value where the difference between cost and fair value is material. 

Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. 

Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2026
	Average number of employees during the year	2

3.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
Additions	291,278	291,278
At 31 March 26	291,278	291,278
Net book value
At 31 March 26	291,278	291,278

	Notes
	¹Investments in group undertakings and participating interests

4.	Creditors: amounts due within one year

		2026
		£
	Other creditors	159,327
	Accrued liabilities and deferred income	594
	Total	159,921

5.	Creditors: amounts due after one year

		2026
		£
	Other creditors	138,767
	Total	138,767