Calibre Equip Limited

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: 09230382

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		583,580		303,334
Investment Properties	6		180,000		180,000

			763,580		483,334
CURRENT ASSETS
Debtors		278,601		221,338
Cash at bank and in hand		1,483		1,466

		280,084		222,804
Creditors: Amounts Falling Due Within One Year		(213,645 )		(72,583 )

NET CURRENT ASSETS (LIABILITIES)			66,439		150,221

TOTAL ASSETS LESS CURRENT LIABILITIES			830,019		633,555

Creditors: Amounts Falling Due After More Than One Year			(617,944 )		(446,108 )

NET ASSETS			212,075		187,447

CAPITAL AND RESERVES
Called up share capital	8		101		101
Profit and Loss Account			211,974		187,346

SHAREHOLDERS' FUNDS			212,075		187,447

Page 1

Page 2

Calibre Equip 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 4 to 6 form part of these financial statements.

1. General Information

Calibre Equip Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09230382 . 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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are website development costs. These are amortised to profit and loss account over their estimated economic life of 3 years.

2.4. 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	25% reducing balance

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.6. 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.

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Page 5

Calibre Equip Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Intangible Assets

	Other Intangible Assets
	£
Cost
As at 1 April 2025	5,750

As at 31 March 2026	5,750

Amortisation
As at 1 April 2025	5,750

As at 31 March 2026	5,750

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 April 2025	-	595,579	595,579
Additions	290,799	59,932	350,731
Disposals	-	(18,906 )	(18,906 )

As at 31 March 2026	290,799	636,605	927,404

Depreciation
As at 1 April 2025	-	292,245	292,245
Provided during the period	-	65,251	65,251
Disposals	-	(13,672 )	(13,672 )

As at 31 March 2026	-	343,824	343,824

Net Book Value
As at 31 March 2026	290,799	292,781	583,580

As at 1 April 2025	-	303,334	303,334

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Calibre Equip Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Investment Property

	2026
	£
Fair Value
As at 1 April 2025 and 31 March 2026	180,000

7. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	8,843
Later than one year and not later than five years	-	-

	-	8,843

	-	8,843

8. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1 each	100	100
1 Ordinary B shares of £ 1 each	1	1

	101	101

9. Related Party Transactions

During the period, the company made net sales to Calibre Contracting 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 to the company by Calibre Contracting Ltd, in respect of sales made in the current period. This is included in trade debtors, under debtors falling due within one year.

During the period, the company made net purchases from Calibre Contracting 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 by the company to Calibre Contracting Ltd, in respect of purchases made in the current and earlier periods. 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 by the company to Calibre Contracting Ltd, in respect of inter-company loans. This is included in other creditors, under creditors falling due after more than one year.

Page 6

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 April 2024	101	152,603	152,704
Profit for the year and total comprehensive income	-	55,843	55,843

Dividends paid	-	(21,100)	(21,100)

As at 31 March 2025 and 1 April 2025	101	187,346	187,447


Profit for the year and total comprehensive income	-	37,628	37,628

Dividends paid	-	(13,000)	(13,000)

As at 31 March 2026	101	211,974	212,075