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COMPANY REGISTRATION NUMBER: 08510648

Caladen International Limited

Filleted Unaudited Financial Statements

31 March 2026

Caladen International Limited

Financial Statements

Year ended 31 March 2026

Contents | Pages

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2 to 3

Notes to the financial statements | 4 to 7

Caladen International Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Caladen International Limited

Year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Caladen International Limited for the year ended 31 March 2026, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of Caladen International Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Caladen International Limited and state those matters that we have agreed to state you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to to anyone other than Caladen International Limited and its director for our work or for this report.
It is your duty to ensure that Caladen International Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Caladen International Limited. You consider that Caladen International Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Caladen International Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
HEBBLETHWAITES Chartered Accountants
2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ
14 August 2026

Caladen International Limited

Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £

Fixed assets

Tangible assets | 4 | 900,402 | 904,521
Investments | 5 | 1 | 1
| --------- | ---------
| 900,403 | 904,522

Current assets

Debtors | 6 | 584,039 | 563,764
Cash at bank and in hand | 44,131 | 98,464
| --------- | ---------
| 628,170 | 662,228

Creditors: amounts falling due within one year | 7 | 7,169 | 12,902
| --------- | ---------
Net current assets | 621,001 | 649,326
| ------------ | ------------
Total assets less current liabilities | 1,521,404 | 1,553,848

Creditors: amounts falling due after more than one year | 8 | 200,000 | 200,000
| ------------ | ------------
Net assets | 1,321,404 | 1,353,848
| ------------ | ------------

Caladen International Limited

Statement of Financial Position (continued)

31 March 2026

| 2026 | 2025
Note | £ | £

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 1,321,304 | 1,353,748
| ------------ | ------------
Shareholders funds | 1,321,404 | 1,353,848
| ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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.
Directors' responsibilities:
- The 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 Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 12 August 2026 , and are signed on behalf of the board by:

G L Palmer
Director

Company registration number: 08510648

Caladen International Limited

Notes to the Financial Statements

Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hebblethwaites, 2 Westbrook Court, Sharrow Vale Road, Sheffield, S11 8YZ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. In the opinion of management, there are no judgements or key sources of estimation uncertainty that have a significant impact on the financial statements, other than those stated below.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures, fittings and equipment | - | 20% reducing balance

Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
4. Tangible assets

| Fixtures and fittings | Investment properties | Total
| £ | £ | £
Cost |  |  |
At 1 April 2025 and 31 March 2026 | 40,896 | 883,925 | 924,821
| -------- | --------- | ---------
Depreciation |  |  |
At 1 April 2025 | 20,300 | – | 20,300
Charge for the year | 4,119 | – | 4,119
| -------- | --------- | ---------
At 31 March 2026 | 24,419 | – | 24,419
| -------- | --------- | ---------
Carrying amount |  |  |
At 31 March 2026 | 16,477 | 883,925 | 900,402
| -------- | --------- | ---------
At 31 March 2025 | 20,596 | 883,925 | 904,521
| -------- | --------- | ---------

The investment properties are recorded at cost, being the net purchase price and associated expenditure.
5. Investments

| Investments
| £
Cost |
At 1 April 2025 and 31 March 2026 | 1
| ----
Impairment |
At 1 April 2025 and 31 March 2026 | –
| ----

Carrying amount |
At 31 March 2026 | 1
| ----
At 31 March 2025 | 1
| ----

The investment of £1 represents the holding of 1 Ordinary D Share of £1 held in Caladen Limited, a company registered in England and Wales, this being a minority holding. During the year, Caladen International Ltd received dividends from Caladen Ltd of a total of £nil (2025: £nil).
6. Debtors

| 2026 | 2025
| £ | £
Other debtors | 584,039 | 563,764
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Corporation tax | 3,909 | 2,463
Social security and other taxes | 20 | –
Other creditors | 3,240 | 10,439
| ------- | --------
| 7,169 | 12,902
| ------- | --------

8. Creditors: amounts falling due after more than one year

| 2026 | 2025
| £ | £
Other creditors - J Sugden loan | 200,000 | 200,000
| --------- | ---------

9. Directors' advances, credits and guarantees
A loan account exists between the company and G Palmer, director. As at 31 March 2026, the company was indebted to the director in the sum of £281 (2025: £7,619). The movement during the year consisted of withdrawals of £52,338 as against cash introduced of £45,000. The loan has no formal repayment terms and interest is not being charged.
10. Related party transactions
As at 31 March 2026, the company was owed a total of £573,048 (2025: £510,828) by Caladen Limited, a company of which Caladen International Limited is a shareholder and G Palmer is a director. During the year, the transactions on this loan comprised advances to Caladen Limited in the sum of £113,000 as against repayments received in the sum of £50,779. There are no formal repayment terms and interest is not being charged. During the year, Caladen International Ltd was also owed a total of £nil (2025 : £52,579) from a further related company, namely Caladen Consulting Ltd. During the year, the transactions on this loan comprised advances to Caladen Consulting Limited in the sum of £90,000 as against repayments received in the sum of £142,579. There are no formal repayment terms and interest is not being charged.