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Registered number: 03181191
Caldwells (Lymington) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Simpson Associates
Caldwells (Lymington) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Caldwells (Lymington) Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 03181191

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 35,590 |  | 37,913
|  |  | 35,590 |  | 37,913
CURRENT ASSETS
Stocks | 5 | 12,553 |  | 11,714 |
Debtors | 6 | 25,258 |  | 105,012 |
Cash at bank and in hand |  | 10,509 |  | 18,254 |
|  | 48,320 |  | 134,980 |
Creditors: Amounts Falling Due Within One Year | 7 | (96,659 ) |  | (88,735 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (48,339 ) |  | 46,245
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (12,749 ) |  | 84,158
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (24,882 ) |  | (40,651 )
NET (LIABILITIES)/ASSETS |  |  | (37,631 ) |  | 43,507
CAPITAL AND RESERVES
Called up share capital | 10 |  | 60 |  | 60
Capital redemption reserve |  |  | 30 |  | 30
Profit and Loss Account |  |  | (37,721 ) |  | 43,417
SHAREHOLDERS' FUNDS |  |  | (37,631) |  | 43,507

Page 1
Page 2
Caldwells (Lymington) Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 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 R J Caldwell Director
25/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Caldwells (Lymington) Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Caldwells (Lymington) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03181191 . The registered office is Beaufort House, 69 High Street, Lymington, Hampshire, SO41 9AL.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 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.
2.4. 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:

Leasehold | 33% straight line
Plant & Machinery | 20% straight line
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 20% straight line
Computer Equipment | 33% straight line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 3
Page 4
Caldwells (Lymington) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was 7 (2024: 7)
7 7
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 October 2024 | 38,368 | 44,036 | 55,190 | 65,842
Additions | - | 6,195 | - | -
As at 30 September 2025 | 38,368 | 50,231 | 55,190 | 65,842
Depreciation
As at 1 October 2024 | 38,368 | 40,386 | 24,146 | 62,623
Provided during the period | - | 2,847 | 7,761 | 2,122
As at 30 September 2025 | 38,368 | 43,233 | 31,907 | 64,745
Net Book Value
As at 30 September 2025 | - | 6,998 | 23,283 | 1,097
As at 1 October 2024 | - | 3,650 | 31,044 | 3,219

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 October 2024 | 43,824 | 247,260
Additions | 6,318 | 12,513
As at 30 September 2025 | 50,142 | 259,773
Depreciation
As at 1 October 2024 | 43,824 | 209,347
Provided during the period | 2,106 | 14,836
As at 30 September 2025 | 45,930 | 224,183

...CONTINUED
Page 4
Page 5
Caldwells (Lymington) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025 | 4,212 | 35,590
As at 1 October 2024 | - | 37,913

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 12,553 |  | 11,714

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,100 |  | 89,400
Other debtors | 20,158 |  | 15,612
| 25,258 |  | 105,012

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 8,085 |  | 7,068
Trade creditors | 25,297 |  | 22,669
Bank loans and overdrafts | 35,491 |  | 10,905
Other creditors | 23,563 |  | 24,302
Taxation and social security | 4,223 |  | 23,791
| 96,659 |  | 88,735

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 24,882 |  | 33,051
Bank loans | - |  | 7,600
| 24,882 |  | 40,651

Page 5
Page 6
Caldwells (Lymington) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 8,085 |  | 7,068
Later than one year and not later than five years | 24,882 |  | 33,051
| 32,967 |  | 40,119
| 32,967 |  | 40,119

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 60 |  | 60

Page 6