RM Caldicott Limited - Filleted accounts

Registered number

02120918

RM Caldicott Limited

Filleted Accounts

30 September 2025

RM Caldicott Limited
Registered number:		02120918
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Investments	4		102,801			100,294

Current assets
Debtors	5	48,132			48,132
Cash at bank and in hand		3,288			4,161
		51,420			52,293

Creditors: amounts falling due within one year	6	(16,113)			(16,116)

Net current assets			35,307			36,177

Total assets less current liabilities			138,108			136,471


Provisions for liabilities			(19,519)			(19,043)


Net assets			118,589			117,428

Capital and reserves
Called up share capital			100			100
Revaluation reserve	7		27,801			25,294
Profit and loss account			90,688			92,034

Shareholders' funds			118,589			117,428

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




AS Caldicott
Director
Approved by the board on 12 June 2026

RM Caldicott Limited
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

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

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 October 2024				666
	At 30 September 2025				666

	Depreciation
	At 1 October 2024				666
	At 30 September 2025				666

	Net book value
	At 30 September 2025				-


	Freehold land and buildings:		2025		2024
£				£
	Historical cost		75,000		75,000
	Cumulative depreciation based on historical cost		-		-
			75,000		75,000


4	Investments

Other
investments
£
	Cost
	At 1 October 2024				100,294
	Revaluation				2,507

	At 30 September 2025				102,801


5	Debtors		2025		2024
£				£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest		26,054		26,054
	Other debtors		22,078		22,078
			48,132		48,132


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		612		582
	Taxation and social security costs		501		534
	Other creditors		15,000		15,000
			16,113		16,116


7	Revaluation reserve		2025		2024
£				£

	At 1 October 2024		25,294		22,848
	Gain on revaluation of land and buildings		2,507		2,446

	At 30 September 2025		27,801		25,294


8	Other information

	RM Caldicott Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Cursneh Hall
	Ginhall Lane
	Leominster
	HR6 9AH