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2026-03-31 05088747 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 05088747 dpl:GroupUndertakings 2025-04-01 2026-03-31 05088747 dpl:ParticipatingInterests 2025-04-01 2026-03-31 05088747 dpl:GroupUndertakings core:ListedExchangeTraded 2025-04-01 2026-03-31 05088747 core:ListedExchangeTraded 2025-04-01 2026-03-31 05088747 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 05088747 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 05088747 dpl:CostSales 2024-04-01 2025-03-31 05088747 dpl:DistributionCosts 2024-04-01 2025-03-31 05088747 core:LandBuildings 2024-04-01 2025-03-31 05088747 core:PlantMachinery 2024-04-01 2025-03-31 05088747 core:Vehicles 2024-04-01 2025-03-31 05088747 core:FurnitureFittings 2024-04-01 2025-03-31 05088747 core:OfficeEquipment 2024-04-01 2025-03-31 05088747 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 05088747 core:NetGoodwill 2024-04-01 2025-03-31 05088747 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 05088747 dpl:GroupUndertakings 2024-04-01 2025-03-31 05088747 dpl:ParticipatingInterests 2024-04-01 2025-03-31 05088747 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 05088747 core:ListedExchangeTraded 2024-04-01 2025-03-31 05088747 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 05088747 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 05088747 core:NetGoodwill 2026-03-31 05088747 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 05088747 core:LandBuildings 2026-03-31 05088747 core:PlantMachinery 2026-03-31 05088747 core:Vehicles 2026-03-31 05088747 core:FurnitureFittings 2026-03-31 05088747 core:OfficeEquipment 2026-03-31 05088747 core:AfterOneYear 2026-03-31 05088747 core:WithinOneYear 2026-03-31 05088747 core:ListedExchangeTraded 2026-03-31 05088747 core:UnlistedNon-exchangeTraded 2026-03-31 05088747 core:ShareCapital 2026-03-31 05088747 core:SharePremium 2026-03-31 05088747 core:RevaluationReserve 2026-03-31 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Calvin Awde Ltd

Registered Number
05088747
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

Calvin Awde Ltd
Company Information
for the year from 1 April 2025 to 31 March 2026

Director | Calvin Cyril Awde

Company Secretary | Christine Awde

Registered Address | 4 Mason Court Gillan Way
| Penrith 40 Business Park
| Penrith
| CA11 9GR

Place of Business | Apple Tree House
| Burrells
| Appleby-in-Westmorland
| CA16 6EE

Registered Number | 05088747 (England and Wales)

Calvin Awde Ltd
Statement of Financial Position
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 6 |  |  | 89,784 |  |  |  | 68,008
|  |  |  | 89,784 |  |  |  | 68,008
Current assets |  |  |  |  |  |  |  |
Stocks | 8 | 12,000 |  |  |  | 20,000 |  |
Debtors | 9 | 1,004 |  |  |  | 8,551 |  |
Cash at bank and on hand |  | 183,859 |  |  |  | 33,882 |  |
|  | 196,863 |  |  |  | 62,433 |  |
Creditors amounts falling due within one year | 10 | (146,548) |  |  |  | (92,371) |  |
Net current assets (liabilities) |  |  |  | 50,315 |  |  |  | (29,938)
Total assets less current liabilities |  |  |  | 140,099 |  |  |  | 38,070
Provisions for liabilities | 12 |  |  | (7,785) |  |  |  | (9,433)
Net assets |  |  |  | 132,314 |  |  |  | 28,637
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 132,214 |  |  |  | 28,537
Shareholders' funds |  |  |  | 132,314 |  |  |  | 28,637

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 6 August 2026, and are signed on its behalf by:
Calvin Cyril Awde Director Registered Company No. 05088747

Calvin Awde Ltd
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Judgements and key sources of estimation uncertainty
--- | ---
| Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

| Turnover policy
--- | ---
| 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. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straightline basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 15
| Vehicles | 20

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases and hire purchase contracts which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability. Operating lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

| Stocks and work in progress
--- | ---
| Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Government grants or assistance
--- | ---
| Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 2 |  | 1

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 16,000 |  | 16,000
| At 31 March 26 | 16,000 |  | 16,000
| Amortisation and impairment
| At 01 April 25 | 16,000 |  | 16,000
| At 31 March 26 | 16,000 |  | 16,000
| Net book value
| At 31 March 26 | - |  | -
| At 31 March 25 | - |  | -

5. | Useful life of intangible assets
--- | ---
| Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows: Goodwill - 25% straight line If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

6. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 32,409 |  | 69,505 |  | 34,486 |  | 136,400
| Additions | 27,999 |  | - |  | - |  | 27,999
| At 31 March 26 | 60,408 |  | 69,505 |  | 34,486 |  | 164,399
| Depreciation and impairment
| At 01 April 25 | - |  | 51,563 |  | 16,829 |  | 68,392
| Charge for year | - |  | 2,692 |  | 3,531 |  | 6,223
| At 31 March 26 | - |  | 54,255 |  | 20,360 |  | 74,615
| Net book value
| At 31 March 26 | 60,408 |  | 15,250 |  | 14,126 |  | 89,784
| At 31 March 25 | 32,409 |  | 17,942 |  | 17,657 |  | 68,008

7. | Impairment of tangible fixed assets
--- | ---
| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

8. | Stocks
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | 12,000 |  | 20,000
| Total | 12,000 |  | 20,000

9. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 6,000
| Other debtors | 1,004 |  | 2,551
| Total | 1,004 |  | 8,551

10. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 2,731 |  | 329
| Taxation and social security | 72,521 |  | 15,565
| Finance lease and HP contracts | - |  | 1,045
| Other creditors | 69,213 |  | 74,432
| Accrued liabilities and deferred income | 2,083 |  | 1,000
| Total | 146,548 |  | 92,371

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

11. | Obligations under finance leases
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | - |  | 1,045

12. | Provisions for liabilities
--- | ---
| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 7,785 |  | 9,433
| Total | 7,785 |  | 9,433