REGISTERED NUMBER: 02241329 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Calderdale Engineering Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J M A Pateman

Dr C J Pateman

Mrs C A P Pateman

Mrs S J Pateman

REGISTERED OFFICE:

Perserverance Works

Gibbet Street

Halifax

West Yorkshire

HX1 4DB

REGISTERED NUMBER:

02241329 (England and Wales)

ACCOUNTANTS:

BK Plus Ltd

Abacus House

Pennine Business Park

Huddersfield

West Yorkshire

HD2 1GQ

FIXED ASSETS

Intangible assets

4

-

5,917

Tangible assets

5

580,669

534,304

580,669

540,221

CURRENT ASSETS

Stocks

6

2,437

2,216

Debtors

7

712,453

893,293

Cash at bank and in hand

59,409

147,309

774,299

1,042,818

CREDITORS

Amounts falling due within one year

8

455,332

542,189

NET CURRENT ASSETS

318,967

500,629

TOTAL ASSETS LESS CURRENT LIABILITIES

899,636

1,040,850

CREDITORS

Amounts falling due after more than one year

9

(125,621

)

(121,971

)

PROVISIONS FOR LIABILITIES

(135,838

)

(122,848

)

NET ASSETS

638,177

796,031

CAPITAL AND RESERVES

Called up share capital

103

103

Retained earnings

638,074

795,928

SHAREHOLDERS' FUNDS

638,177

796,031

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 June 2026 and were signed on its behalf by:

Mr J M A Pateman - Director

1.	STATUTORY INFORMATION

Calderdale Engineering Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the purchase of a domain name in 2023, is being amortised evenly over its estimated useful life of 3 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Integral features

-

10% on cost

Plant and machinery

-

10% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

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

At each reporting date the company assess whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

17,750

AMORTISATION

At 1 August 2024

11,833

Amortisation for year

5,917

At 31 July 2025

17,750

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

5,917

5.	TANGIBLE FIXED ASSETS

Fixtures

Integral

Plant and

and

features

machinery

fittings

£

£

£

COST

At 1 August 2024

49,069

1,112,110

44,126

Additions

-

75,366

-

At 31 July 2025

49,069

1,187,476

44,126

DEPRECIATION

At 1 August 2024

49,069

627,466

42,711

Charge for year

-

95,686

647

At 31 July 2025

49,069

723,152

43,358

NET BOOK VALUE

At 31 July 2025

-

464,324

768

At 31 July 2024

-

484,644

1,415

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 August 2024

128,352

4,607

1,338,264

Additions

103,276

1,368

180,010

At 31 July 2025

231,628

5,975

1,518,274

DEPRECIATION

At 1 August 2024

81,777

2,937

803,960

Charge for year

36,294

1,018

133,645

At 31 July 2025

118,071

3,955

937,605

NET BOOK VALUE

At 31 July 2025

113,557

2,020

580,669

At 31 July 2024

46,575

1,670

534,304

Included within the net book value above is £192,475 (2024 - £122,579), which relates to assets held under hire purchase agreements. The depreciation charge to the financial statements in the year in respect of such assets amounted to £50,881 (2024 - £32,681).

6.

STOCKS

31.7.25

31.7.24

£

£

Stocks

2,437

2,216

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

418,681

439,825

Amounts owed by associates

110,578

346,120

Other debtors

183,194

107,348

712,453

893,293

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts (see note 10)

49,510

45,905

Hire purchase contracts

48,873

40,171

Trade creditors

254,128

301,196

Taxation and social security

75,964

121,464

Other creditors

26,857

33,453

455,332

542,189

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans (see note 10)

43,533

93,019

Hire purchase contracts

82,088

28,952

125,621

121,971

10.

LOANS

An analysis of the maturity of loans is given below:

31.7.25

31.7.24

£

£

Amounts falling due within one year or on demand:

Bank loans

49,510

45,905

Amounts falling due between one and two years:

Bank loans - 1-2 years

43,533

50,337

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

42,682

11.	SECURED DEBTS

Aldermore Bank PLC hold the following:

Debenture including Fixed Charge over all present and future freehold and leasehold property: First Fixed Charge over book and other debts, chattels, goodwill and uncalled capital, both present and future: and First Floating Charge over all assets and undertaking both present and future.

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

Director 1

Balance outstanding at start of year

26,880

1,702

Amounts advanced

88,097

77,179

Amounts repaid

(34,899

)

(52,000

)

Balance outstanding at end of year

80,079

26,880

31.7.25

31.7.24

£

£

Director 2

Balance outstanding at start of year

46,389

-

Amounts advanced

42,955

84,315

Amounts repaid

(48,500

)

(37,925

)

Balance outstanding at end of year

40,844

46,389

31.7.25

31.7.24

£

£

Director 3

Balance outstanding at start of year

14,369

-

Amounts advanced

37,754

14,369

Amounts repaid

(14,400

)

(-

)

Balance outstanding at end of year

37,724

14,369

13.	RELATED PARTY DISCLOSURES

At the balance sheet date PESA Corporate Holdings Limited owed the company £110,578 (2024: £346,120). The directors of the company are the same in PESA Corporate Holdings Limited.