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COMPANY REGISTRATION NUMBER: 07622883

Caladen Limited

Filleted Unaudited Financial Statements

31 March 2026

Caladen Limited

Financial Statements

Year ended 31 March 2026

Contents | Pages

Chartered accountants report to the director 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 Limited

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Caladen 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 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 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 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 anyone other than Caladen Limited and its director for our work or for this report.
It is your duty to ensure that Caladen 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 loss of Caladen Limited. You consider that Caladen 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 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 Limited

Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £

Fixed assets

Tangible assets | 5 | 363,234 | 392,722

Current assets

Stocks | 88,684 | 106,168
Debtors | 6 | 36,492 | 62,901
Cash at bank and in hand | 77,163 | 83,814
| --------- | ---------
| 202,339 | 252,883

Creditors: amounts falling due within one year | 7 | 612,620 | 557,054
| --------- | ---------
Net current liabilities | 410,281 | 304,171
| --------- | ---------
Total assets less current liabilities | ( 47,047) | 88,551

Provisions | 47,298 | 88,054
| -------- | --------
Net (liabilities)/assets | ( 94,345) | 497
| -------- | --------

Caladen Limited

Statement of Financial Position (continued)

31 March 2026

| 2026 | 2025
Note | £ | £

Capital and reserves

Called up share capital | 101 | 101
Profit and loss account | ( 94,446) | 396
| -------- | ----
Shareholders (deficit)/funds | ( 94,345) | 497
| -------- | ----

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.
Director's 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 director acknowledges his 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 Palmer |
Director |

Company registration number: 07622883

Caladen 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 Atlas House, Atlas Mills, Birchwood Avenue, Long Eaton, Nottingham, NG10 3ND.
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.
Going concern
At the year end date of 31 March 2026, the Statement of Financial Position reflects a net current liability position. There are sufficient external funds available for the directors to support the company, and for that reason the financial statements have been prepared on the going concern basis.
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 statement, other than those stated below.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the 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.
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.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
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:

| Long leasehold property | - | 10% straight line
| Plant and machinery | - | 20% reducing balance
| Fixtures and fittings | - | 20% reducing balance
| Motor vehicles | - | 20% reducing balance

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
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.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2025: 6 ).
5. Tangible assets

| Long leasehold property | Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 April 2025 | 203,951 | 186,673 | 57,684 | 153,911 | 602,219
Additions | – | 57,832 | 191 | – | 58,023
Disposals | – | – | – | ( 17,000) | ( 17,000)
| --------- | --------- | -------- | --------- | ---------
At 31 March 2026 | 203,951 | 244,505 | 57,875 | 136,911 | 643,242
| --------- | --------- | -------- | --------- | ---------
Depreciation |  |  |  |  |
At 1 April 2025 | 55,890 | 59,665 | 27,872 | 66,070 | 209,497
Charge for the year | 20,395 | 32,683 | 5,985 | 15,528 | 74,591
Disposals | – | – | – | ( 4,080) | ( 4,080)
| --------- | --------- | -------- | --------- | ---------
At 31 March 2026 | 76,285 | 92,348 | 33,857 | 77,518 | 280,008
| --------- | --------- | -------- | --------- | ---------
Carrying amount |  |  |  |  |
At 31 March 2026 | 127,666 | 152,157 | 24,018 | 59,393 | 363,234
| --------- | --------- | -------- | --------- | ---------
At 31 March 2025 | 148,061 | 127,008 | 29,812 | 87,841 | 392,722
| --------- | --------- | -------- | --------- | ---------

6. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 26,640 | 38,849
Other debtors | 9,852 | 24,052
| -------- | --------
| 36,492 | 62,901
| -------- | --------

7. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Trade creditors | 32,117 | 35,847
Social security and other taxes | 1,482 | 2,161
Other creditors | 579,021 | 519,046
| --------- | ---------
| 612,620 | 557,054
| --------- | ---------

8. Related party transactions
As at 31 March 2026, Caladen Limited was indebted to Caladen International Limited, a company of which G Palmer is a director and which has a shareholding in Caladen Limited , in the sum of £573,048 (2025: £510,828). During the year, the transactions on this loan comprised advances made by Caladen International Limited to Caladen Limited of £113,000 as against repayments made by Caladen Limited to Caladen International Limited of £50,779. There are no formal repayment terms and interest is not being charged.