Calibre Contracting Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04688108

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		239,550		233,770

			239,550		233,770
CURRENT ASSETS
Stocks		83,031		18,740
Debtors		2,473,770		2,449,064
Cash at bank and in hand		226,296		399,950

		2,783,097		2,867,754
Creditors: Amounts Falling Due Within One Year		(1,211,090 )		(1,299,950 )

NET CURRENT ASSETS (LIABILITIES)			1,572,007		1,567,804

TOTAL ASSETS LESS CURRENT LIABILITIES			1,811,557		1,801,574

Creditors: Amounts Falling Due After More Than One Year			(32,441 )		-

NET ASSETS			1,779,116		1,801,574

CAPITAL AND RESERVES
Called up share capital	6		105		105
Profit and Loss Account			1,779,011		1,801,469

SHAREHOLDERS' FUNDS			1,779,116		1,801,574

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Calibre Contracting Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 Christopher Lloyd

Director

28/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Calibre Contracting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04688108 . The registered office is 42 Nant-Y-Mynydd, Coed-Y-Cwm, Pontypridd, CF37 3JH.

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. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.3. 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:

Plant & Machinery	15% reducing balance
Motor Vehicles	25% reducing balance
Computer Equipment	33% straight line

2.4. 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.

2.5. 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.

2.6. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

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Calibre Contracting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 37 (2025: 33)

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 April 2025	727,483
Additions	48,769

As at 31 March 2026	776,252

Depreciation
As at 1 April 2025	493,713
Provided during the period	42,989

As at 31 March 2026	536,702

Net Book Value
As at 31 March 2026	239,550

As at 1 April 2025	233,770

5. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	9,970	5,000
Later than one year and not later than five years	19,941	-

	29,911	5,000

	29,911	5,000

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	105	105

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Calibre Contracting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Christopher Lloyd	(40,368 )	(138,634 )	179,121	-	119

The above loan is unsecured, interest free and repayable on demand.

8. Related Party Transactions

During the year, the company made net sales to Calibre Equip Ltd of £80,000 (2025: £0). This company is under common control, by virtue of the director and shareholder, Mr C P Lloyd.

At the balance sheet date, there was a balance of £121,770 (2025: £25,770) owing to the company by Calibre Equip Ltd, in respect of sales made in the current and earlier periods. This is included in trade debtors, under debtors falling due within one year.

During the year, the company made net purchases from Calibre Equip Ltd of £221,550 (2025: £203,765). This company is under common control, by virtue of the director and shareholder, Mr C P Lloyd.

At the balance sheet date, there was a balance of £63,300 (2025: £63,300) owing by the company to Calibre Equip Ltd, in respect of purchases made in the current period. This is included in trade creditors, under creditors falling due within one year.

Finally, there was a balance of £617,944 (2025: £446,108) owing to the company by Calibre Equip Ltd, in respect of inter-company loans. This is included in other debtors, under debtors falling due within one year.

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