REGISTERED NUMBER: 14447926 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Calderdale Construction Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs J Graham

SECRETARY:

REGISTERED OFFICE:

Horley Green House

Horley Green Road

Halifax

West Yorkshire

HX3 6AS

REGISTERED NUMBER:

14447926 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Intangible assets

4

40,374

45,420

Tangible assets

5

112,689

96,190

153,063

141,610

CURRENT ASSETS

Debtors

6

109,678

144,792

Cash at bank and in hand

9,795

1,248

119,473

146,040

CREDITORS

Amounts falling due within one year

7

206,923

184,207

NET CURRENT LIABILITIES

(87,450

)

(38,167

)

TOTAL ASSETS LESS CURRENT LIABILITIES

65,613

103,443

CREDITORS

Amounts falling due after more than one year

8

49,395

40,306

NET ASSETS

16,218

63,137

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

16,118

63,037

16,218

63,137

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

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

The director acknowledges her 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 director and authorised for issue on 30 July 2026 and were signed by:

M Graham - Director

1.	STATUTORY INFORMATION

Calderdale Construction Ltd 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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

50,466

AMORTISATION

At 1 November 2024

5,046

Charge for year

5,046

At 31 October 2025

10,092

NET BOOK VALUE

At 31 October 2025

40,374

At 31 October 2024

45,420

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 November 2024

18,000

75,950

35,749

129,699

Additions

-

-

42,278

42,278

At 31 October 2025

18,000

75,950

78,027

171,977

DEPRECIATION

At 1 November 2024

-

24,231

9,278

33,509

Charge for year

-

12,839

12,940

25,779

At 31 October 2025

-

37,070

22,218

59,288

NET BOOK VALUE

At 31 October 2025

18,000

38,880

55,809

112,689

At 31 October 2024

18,000

51,719

26,471

96,190

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

90,000

-

Amounts recoverable on contract

-

110,000

Other debtors

10,000

10,000

VAT

9,678

24,792

109,678

144,792

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other loans

176,409

63,555

Trade creditors

27,114

119,932

Tax

3,400

-

Accrued expenses

-

720

206,923

184,207

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans - 1-2 years

9,230

17,636

Hire purchase contracts

40,165

22,670

49,395

40,306

9.	RELATED PARTY DISCLOSURES

The company is controlled by the company director.