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Registration number: 12335076

Calderwood Capital Management Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

Calderwood Capital Management Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Calderwood Capital Management Ltd

Company Information

Directors | Robert Alexander Crenian Dylan Grice

Registered office | 175 Oxford Street, London, England, England and Wales W1D 2JS

Accountants | Carbon Accountancy Limited Chartered Accountants80-83 Long Lane London EC1A 9ET

Calderwood Capital Management Ltd

(Registration number: 12335076)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,762 | -
Current assets |  |  |
Debtors | 5 | 269,211 | 202,153
Cash at bank and in hand |  | 86,734 | 142,548
|  | 355,945 | 344,701
Creditors: Amounts falling due within one year | 6 | (215,591) | (251,025)
Net current assets |  | 140,354 | 93,676
Net assets |  | 142,116 | 93,676
Capital and reserves |  |  |
Called up share capital | 7 | 143 | 143
Share premium reserve |  | 258,637 | 258,637
Retained earnings |  | (116,664) | (165,104)
Shareholders' funds |  | 142,116 | 93,676

For the financial year ending 30 November 2025 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 August 2026 and signed on its behalf by:

......................................... Robert Alexander Crenian Director

Calderwood Capital Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
175 Oxford Street,
London, England,
W1D 2JS
England and Wales

These financial statements were authorised for issue by the Board on 14 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Calderwood Capital Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer equipment | 25 %reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Calderwood Capital Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
Additions | 1,799 | 1,799
At 30 November 2025 | 1,799 | 1,799
Depreciation
Charge for the year | 37 | 37
At 30 November 2025 | 37 | 37
Carrying amount
At 30 November 2025 | 1,762 | 1,762

Calderwood Capital Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

5 | Debtors

| 2025 £ | 2024 £
Other debtors | 11,207 | 12,529
Prepayments | 17,334 | 23,366
Accrued income | 240,670 | 166,258
| 269,211 | 202,153

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 22,291 | 57,725
Accruals and deferred income | 1,500 | 1,500
Other creditors | 191,800 | 191,800
| 215,591 | 251,025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £0.01 each | 14,286 | 143 | 14,286 | 143