Company Registration No. 02983942 (England and Wales)
Calda-Morley Limited
Annual report and financial statements
for the year ended 30 April 2026
PAGES FOR FILING WITH REGISTRAR
Calda-Morley Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
Calda-Morley Limited
Statement Of Financial Position
as at 30 April 2026
30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
64,007
62,800
Current assets
Stocks
66,710
70,221
Debtors
284,119
297,117
Cash at bank and in hand
198,571
82,474
549,400
449,812
Creditors: amounts falling due within one year
(208,081)
(170,817)
Net current assets
341,319
278,995
Total assets less current liabilities
405,326
341,795
Creditors: amounts falling due after more than one year
(25,980)
(32,534)
Provisions for liabilities
(12,286)
(14,090)
Net assets
367,060
295,171
Capital and reserves
Called up share capital
100
100
Capital redemption reserve
100
100
Profit and loss reserves
366,860
294,971
Total equity
367,060
295,171
Calda-Morley Limited
Statement Of Financial Position (continued)
as at 30 April 2026
30 April 2026
- 2 -

For the financial year ended 30 April 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 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.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 21 July 2026 and are signed on its behalf by:
D S Sullivan
Director
Company registration number 02983942 (England and Wales)
Calda-Morley Limited
Notes to the financial statements
for the year ended 30 April 2026
- 3 -
1
Accounting policies
Accounting convention

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.

The financial statements have been prepared under the historical cost convention, the principal accounting policies adopted are set out below.

Turnover

Turnover represents the amount derived from the provision of goods and services falling within the company's activities after deduction of trade discounts and value added tax. Turnover is recognised on supply of goods to the customer.

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:

Fixtures and fittings
- 20% reducing balance basis
Motor vehicles
- 25% reducing balance basis

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.

Stocks

Stock is valued at the lower of cost and net realisable value.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement 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.

Pensions

Contributions in respect of the company's defined contribution pension scheme are charged to the profit and loss account for the year in which they are payable to the scheme.

Calda-Morley Limited
Notes to the financial statements (continued)
for the year ended 30 April 2026
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 6 (2025 - 7).

3
Tangible fixed assets
Fixtures and fittings
Motor vehicles
Total
£
£
£
Cost
At 1 May 2025
1,885
79,861
81,746
Additions
2,770
21,250
24,020
Disposals
-
0
(19,366)
(19,366)
At 30 April 2026
4,655
81,745
86,400
Depreciation and impairment
At 1 May 2025
1,334
17,612
18,946
Depreciation charged in the year
263
15,370
15,633
Eliminated in respect of disposals
-
0
(12,186)
(12,186)
At 30 April 2026
1,597
20,796
22,393
Carrying amount
At 30 April 2026
3,058
60,949
64,007
At 30 April 2025
551
62,249
62,800
4
Company information

Calda-Morley Limited is a private company limited by shares incorporated in England and Wales. The registered office is 285 (Rear) Dewsbury Road, Wakefield, West Yorkshire, WF2 9DD.

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