Caldwell Precision Assembly Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Caldwell Precision Assembly Ltd for the year ended 30 April 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Caldwell Precision Assembly Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Caldwell Precision Assembly Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Caldwell Precision Assembly Ltd and state those matters that we have agreed to state to the director of Caldwell Precision Assembly Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Caldwell Precision Assembly Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Caldwell Precision Assembly Ltd 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 or loss of Caldwell Precision Assembly Ltd . You consider that Caldwell Precision Assembly Ltd 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 Caldwell Precision Assembly Ltd . 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 financial statements.

23/06/2026

Michael Paul Accountants Limited

A member of the Association of Chartered Certified Accountants

Studio 2, Lamport Manor

Old Road, Lamport

Northampton

Northamptonshire

NN6 9HF

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Caldwell Precision Assembly Ltd

Balance Sheet

As At 30 April 2026

Balance Sheet

Registered number: 15664673

		30 April 2026		30 April 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		14,901		603

			14,901		603
CURRENT ASSETS
Debtors	5	13,153		6,899
Cash at bank and in hand		33,855		22,776

		47,008		29,675
Creditors: Amounts Falling Due Within One Year	6	(10,609 )		(10,222 )

NET CURRENT ASSETS (LIABILITIES)			36,399		19,453

TOTAL ASSETS LESS CURRENT LIABILITIES			51,300		20,056

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,949 )		(160 )

NET ASSETS			47,351		19,896

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			47,350		19,895

SHAREHOLDERS' FUNDS			47,351		19,896

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Caldwell Precision Assembly Ltd

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Robin Caldwell

Director

23/06/2026

The notes on pages 4 to 6 form part of these financial statements.

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Caldwell Precision Assembly Ltd

Notes to the Financial Statements

For The Year Ended 30 April 2026

Notes to the Financial Statements

1. General Information

Caldwell Precision Assembly Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15664673 . The registered office is 18 Tantree Way, Brixworth, Northampton, NN6 9UQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on cost
Computer Equipment	33% on cost

2.4. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to

the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from

those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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Caldwell Precision Assembly Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 May 2025	-	749	749
Additions	15,165	-	15,165

As at 30 April 2026	15,165	749	15,914

Depreciation
As at 1 May 2025	-	146	146
Provided during the period	618	249	867

As at 30 April 2026	618	395	1,013

Net Book Value
As at 30 April 2026	14,547	354	14,901

As at 1 May 2025	-	603	603

5. Debtors

	30 April 2026	30 April 2025
	£	£
Due within one year
Trade debtors	7,688	6,659
Other debtors	5,465	240

	13,153	6,899

6. Creditors: Amounts Falling Due Within One Year

	30 April 2026	30 April 2025
	£	£
Trade creditors	208	-
Other creditors	253	1,040
Taxation and social security	10,148	9,182

	10,609	10,222

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Caldwell Precision Assembly Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

7. Share Capital

	30 April 2026	30 April 2025
	£	£
Allotted, Called up and fully paid	1	1

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 May 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 30 April 2026
	£	£	£	£	£
Mr Robin Caldwell	-	6,000	784	-	5,216

The above loan is unsecured, interest free and repayable on demand.

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