Caldwells (Lymington) Limited

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

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

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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.

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.

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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)

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

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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

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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

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