Company registration number 07545331 (England and Wales)
CAL TRANS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
PAGES FOR FILING WITH REGISTRAR
CAL TRANS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
CAL TRANS LIMITED
BALANCE SHEET
AS AT
28 FEBRUARY 2026
28 February 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
25,488
41,408
Current assets
Stocks
30,000
30,000
Debtors
4
25,181
33,112
Cash at bank and in hand
348,255
255,031
403,436
318,143
Creditors: amounts falling due within one year
5
(102,642)
(135,018)
Net current assets
300,794
183,125
Total assets less current liabilities
326,282
224,533
Creditors: amounts falling due after more than one year
6
-
0
(2,654)
Provisions for liabilities
-
(1,026)
Net assets
326,282
220,853
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
326,182
220,753
Total equity
326,282
220,853
CAL TRANS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
28 FEBRUARY 2026
28 February 2026
- 2 -

For the financial year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements. true

The financial statements were approved and signed by the director and authorised for issue on 3 July 2026
Mr C A Lockett
Director
Company registration number 07545331 (England and Wales)
CAL TRANS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 3 -
1
Accounting policies
Company information

CAL Trans Limited is a private company limited by shares incorporated in England and Wales. The registered office is Mynshull House, 78 Churchgate, Stockport, Cheshire, England, SK1 1YJ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% reducing balance
Computers
33 1/3 straight line
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

CAL TRANS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
1
Accounting policies
(Continued)
- 4 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
6
7
CAL TRANS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 5 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 March 2025
109,298
Disposals
(22,920)
At 28 February 2026
86,378
Depreciation and impairment
At 1 March 2025
67,890
Depreciation charged in the year
9,435
Eliminated in respect of disposals
(16,435)
At 28 February 2026
60,890
Carrying amount
At 28 February 2026
25,488
At 28 February 2025
41,408
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
22,079
30,866
Other debtors
3,102
2,246
25,181
33,112
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
3,505
10,343
Trade creditors
12,241
17,091
Corporation tax
55,500
26,058
Other taxation and social security
26,301
42,032
Other creditors
5,095
39,494
102,642
135,018
CAL TRANS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 6 -
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
-
0
2,654
2026-02-28 2025-03-01 false false false 03 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr C A Lockett 07545331 2025-03-01 2026-02-28 07545331 2026-02-28 07545331 2025-02-28 07545331 core:OtherPropertyPlantEquipment 2026-02-28 07545331 core:OtherPropertyPlantEquipment 2025-02-28 07545331 core:CurrentFinancialInstruments core:WithinOneYear 2026-02-28 07545331 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 07545331 core:Non-currentFinancialInstruments core:AfterOneYear 2026-02-28 07545331 core:Non-currentFinancialInstruments core:AfterOneYear 2025-02-28 07545331 core:CurrentFinancialInstruments 2026-02-28 07545331 core:CurrentFinancialInstruments 2025-02-28 07545331 core:ShareCapital 2026-02-28 07545331 core:ShareCapital 2025-02-28 07545331 core:RetainedEarningsAccumulatedLosses 2026-02-28 07545331 core:RetainedEarningsAccumulatedLosses 2025-02-28 07545331 bus:Director1 2025-03-01 2026-02-28 07545331 core:PlantMachinery 2025-03-01 2026-02-28 07545331 core:ComputerEquipment 2025-03-01 2026-02-28 07545331 core:MotorVehicles 2025-03-01 2026-02-28 07545331 2024-03-01 2025-02-28 07545331 core:OtherPropertyPlantEquipment 2025-02-28 07545331 core:OtherPropertyPlantEquipment 2025-03-01 2026-02-28 07545331 core:Non-currentFinancialInstruments 2026-02-28 07545331 core:Non-currentFinancialInstruments 2025-02-28 07545331 bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 07545331 bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 07545331 bus:FRS102 2025-03-01 2026-02-28 07545331 bus:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 07545331 bus:FullAccounts 2025-03-01 2026-02-28 xbrli:pure xbrli:shares iso4217:GBP