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Registered number: 04261746
| Calamander Developments Limited Financial statements Information for filing with the registrar 31 December 2025 |
Calamander Developments Limited
Balance sheet At 31 December 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 19,460 |  | 21,800
Investments | 5 |  | 582,477 |  | 559,414
Investment property | 6 |  | 14,528,168 |  | 14,528,168
|  |  | 15,130,105 |  | 15,109,382
Current assets |  |  |  |  |
Debtors | 7 | 28,644 |  | 14,209 |
Cash at bank and in hand |  | 1,653,065 |  | 1,255,847 |
|  | 1,681,709 |  | 1,270,056 |
Creditors: amounts falling due within one year | 8 | (498,087) |  | (519,266) |
Net current assets |  |  | 1,183,622 |  | 750,790
Total assets less current liabilities |  |  | 16,313,727 |  | 15,860,172
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (72,135) |  | (71,600) |
|  |  | (72,135) |  | (71,600)
Net assets |  |  | 16,241,592 |  | 15,788,572
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 200,000 |  | 200,000
Share premium account |  |  | 8,575,100 |  | 8,575,100
Profit and loss account |  |  | 7,466,492 |  | 7,013,472
Shareholders' funds |  |  | 16,241,592 |  | 15,788,572
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Calamander Developments Limited
Balance sheet (continued) At 31 December 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 June 2026.
JCG Luckin
Director
Registered number: 04261746 The notes on pages 3 to 8 form part of these financial statements. 2
Calamander Developments Limited
Notes to the financial statements Year ended 31 December 2025
1. | General information
Calamander Developments Limited ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England. The address of the registered office is 1 Station Lane, Gilesgate Roundabout, Durham City, DH1 1LJ. 2.Accounting policies
| 2.1 | Statement of compliance
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Revenue
The turnover shown in the profit and loss account represents amounts receivable under operating leases during the period.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds. 3
Calamander Developments Limited
Notes to the financial statements Year ended 31 December 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the company assesses 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as shown below. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 20% | reducing balance
|  |  |  | Equipment and fittings | - | 20% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. 4
Calamander Developments Limited
Notes to the financial statements Year ended 31 December 2025 2.Accounting policies (continued)
| 2.7 | Investment property
Investment properties are initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued by the directors to its fair value at each reporting date and any changes are recognised in profit or loss.
| 2.8 | Valuation of investments
Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.9 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 7 (2024: 9).
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Calamander Developments Limited
Notes to the financial statements Year ended 31 December 2025
4. | Tangible fixed assets
|  | Equipment and fittings | Motor vehicles | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2025 | 46,872 | 21,503 | 68,375
| Additions | 2,307 | - | 2,307
| At 31 December 2025 | 49,179 | 21,503 | 70,682
| Depreciation |  |  |
| At 1 January 2025 | 27,887 | 18,688 | 46,575
| Charge for the year | 4,084 | 563 | 4,647
| At 31 December 2025 | 31,971 | 19,251 | 51,222
| Net book value |  |  |
| At 31 December 2025 | 17,208 | 2,252 | 19,460
| At 31 December 2024 | 18,985 | 2,815 | 21,800
5. | Fixed asset investments
|  | Listed investments
|  | £
| Cost or valuation |
| At 1 January 2025 | 559,414
| Additions | 190,603
| Disposals | (173,527)
| Revaluations | 5,987
| At 31 December 2025 | 582,477
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Calamander Developments Limited
Notes to the financial statements Year ended 31 December 2025
6. | Investment property
|  | Investment property
|  | £
| Valuation |
| At 1 January 2025 | 14,528,168
| At 31 December 2025 | 14,528,168
Investment properties are held for rental yield and capital appreciation. Investment properties are shown at their open market value based on the valuation provided by the directors at 31 December 2025.
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 15,544 | 740
| Other debtors | 3,070 | 3,070
| Prepayments and accrued income | 10,030 | 10,399
|  | 28,644 | 14,209
8. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,056 | 1,965
| Corporation tax | 197,614 | 191,081
| Other taxation and social security | 56,280 | 52,628
| Other creditors | 30,731 | 66,582
| Accruals and deferred income | 212,406 | 207,010
|  | 498,087 | 519,266
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Calamander Developments Limited
Notes to the financial statements Year ended 31 December 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 15,205 (2024 -15,205) Ordinary shares of £1.00 each | 15,205 | 15,205
|  | 4,975 (2024 - 4,975) Ordinary G shares of £1.00 each | 4,975 | 4,975
|  | 12,027 (2024 -12,027) Ordinary A shares of £1.00 each | 12,027 | 12,027
|  | 12,028 (2024 -12,028) Ordinary B shares of £1.00 each | 12,028 | 12,028
|  | 14,685 (2024 -14,685) Ordinary C shares of £1.00 each | 14,685 | 14,685
|  | 16,497 (2024 -16,497) Ordinary D shares of £1.00 each | 16,497 | 16,497
|  | 16,496 (2024 -16,496) Ordinary E shares of £1.00 each | 16,496 | 16,496
|  | 3,112 (2024 -3,112) Ordinary F shares of £1.00 each | 3,112 | 3,112
|  | 4,975 (2024 -4,975) Ordinary H shares of £1.00 each | 4,975 | 4,975
|  | 3,112 (2024 -3,112) Ordinary I shares of £1.00 each | 3,112 | 3,112
|  | 25,000 (2024 -25,000) Ordinary J shares of £1.00 each | 25,000 | 25,000
|  | 24,210 (2024 -24,210) Ordinary K shares of £1.00 each | 24,210 | 24,210
|  | 14,685 (2024 -14,685) Ordinary L shares of £1.00 each | 14,685 | 14,685
|  | 16,497 (2024 -16,497) Ordinary M shares of £1.00 each | 16,497 | 16,497
|  | 16,496 (2024 -16,496) Ordinary N shares of £1.00 each | 16,496 | 16,496
|  |  | 200,000 | 200,000
10. | Commitments under operating leases
| At 31 December 2025 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 540 | 540
| Later than 1 year and not later than 5 years | 405 | 945
|  | 945 | 1,485
11. | Transactions with directors
During the year J & P Luckin used a joint current account with the company to record amounts due to them and drawn by them. The balance at the end of the year was £1,011 (2024: £61,362) due by the company. The loan is unsecured, interest free and repayable on demand.
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