Company registration number: 07226879
Annual report and unaudited financial statements
for the year ended 30 April 2026
for
Calton Systems Limited
Pages for filing with the Registrar
Company registration number: 07226879
Calton Systems Limited
Balance sheet
as at 30 April 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 5 550,985 412,152
550,985 412,152
Current assets
Cash at bank and in hand 16,050 51,304
16,050 51,304
Creditors: amounts falling due within one
year 		(298,709) (144,716)
Net current liabilities (282,659) (93,412)
Total assets less current liabilities 268,326 318,740
Creditors: Amounts falling due after more
than one year 		- (22,459)
NET ASSETS 268,326 296,281
Capital and reserves
Called up share capital 51 51
Profit and loss account 268,275 296,230
TOTAL EQUITY 268,326 296,281
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2026.
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: 07226879
Calton Systems Limited
Balance sheet - continued
as at 30 April 2026
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 16 June 2026 and signed on its behalf by:
Mrs J Thompson, Director Mr E Thompson, Director
16 June 2026 16 June 2026
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Calton Systems Limited
Notes to the financial statements
for the year ended 30 April 2026
1 Company information
Calton Systems Limited is a private company registered in England and Wales. Its registered number is 07226879. The company is limited by shares. Its registered office is 119 Rochdale Road, Milnrow, Rochdale, Lancashire, OL16 4DU.
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.
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.
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 -
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Calton Systems Limited
Notes to the financial statements - continued
for the year ended 30 April 2026
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.
Land and buildings:
Freehold property - not provided
Freehold Property Improvements - 10% straight line
Plant and machinery etc.:
Plant and machinery - 15% reducing balance
Fixtures & fittings - 15% reducing balance
Motor vehicles - 20% reducing balance
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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 13 (2025 - 13).
4 Intangible assets
Goodwill
£
Cost
At 1 May 2025 25,000
At 30 April 2026 25,000
Amortisation
At 1 May 2025 25,000
At 30 April 2026 25,000
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Calton Systems Limited
Notes to the financial statements - continued
for the year ended 30 April 2026
4 Intangible assets - continued
Net book value
At 30 April 2026 -
At 30 April 2025 -
5 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 May 2025 405,312 39,472 444,784
Additions 155,492 - 155,492
At 30 April 2026 560,804 39,472 600,276
Depreciation
At 1 May 2025 - 32,632 32,632
Charge for year 15,549 1,110 16,659
At 30 April 2026 15,549 33,742 49,291
Net book value
At 30 April 2026 545,255 5,730 550,985
At 30 April 2025 405,312 6,840 412,152
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