Caldan Industrial Insulation Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04609012 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Caldan Industrial Insulation Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Cochrane

N J Cochrane

SECRETARY:

N J Cochrane

REGISTERED OFFICE:

Unit 1B Ladyship Business Park

Mill Lane

Halifax

West Yorkshire

HX3 6TN

REGISTERED NUMBER:

04609012 (England and Wales)

ACCOUNTANTS:

Lindley Adams Limited Chartered Accountants

28 Prescott Street

Halifax

West Yorkshire

HX1 2LG

FIXED ASSETS

Tangible assets

5

10,368

13,301

CURRENT ASSETS

Stocks

7,000

Debtors

6

125,147

163,492

Cash at bank

106,681

78,430

238,828

248,922

CREDITORS

Amounts falling due within one year

7

78,882

67,101

NET CURRENT ASSETS

159,946

181,821

TOTAL ASSETS LESS CURRENT LIABILITIES

170,314

195,122

PROVISIONS FOR LIABILITIES

1,970

-

NET ASSETS

168,344

195,122

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

168,244

195,022

SHAREHOLDERS' FUNDS

168,344

195,122

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 31 August 2026 and were signed on its behalf by:

N J Cochrane - Director

1.	STATUTORY INFORMATION

Caldan Industrial Insulation Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

equipment

£

COST

At 1 January 2025

4,450

67,335

19,255

Additions

-

Disposals

-

At 31 December 2025

4,450

67,335

19,255

DEPRECIATION

At 1 January 2025

3,560

62,403

15,778

Charge for year

445

1,233

521

Eliminated on disposal

-

At 31 December 2025

4,005

63,636

16,299

NET BOOK VALUE

At 31 December 2025

445

3,699

2,956

At 31 December 2024

890

4,932

3,477

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 January 2025

11,085

28,396

130,521

Additions

-

1,540

Disposals

(4,990

)

-

(4,990

)

At 31 December 2025

6,095

29,936

127,071

DEPRECIATION

At 1 January 2025

8,455

27,024

117,220

Charge for year

362

728

3,289

Eliminated on disposal

(3,806

)

-

(3,806

)

At 31 December 2025

5,011

27,752

116,703

NET BOOK VALUE

At 31 December 2025

1,084

2,184

10,368

At 31 December 2024

2,630

1,372

13,301

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

36,941

53,458

Other debtors

78,728

95,178

Tax

-

9,409

Other taxes

-

253

VAT

8,190

3,469

Prepayments and accrued income

1,288

1,725

125,147

163,492

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

55,021

54,126

Tax

3,508

-

Other taxes & PAYE

2,357

-

Other creditors

319

221

Directors' loan accounts

13,432

8,494

Accrued expenses

4,245

4,260

78,882

67,101

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

A Cochrane

Balance outstanding at start of year

(1,379

)

10,481

Amounts advanced

69,812

47,551

Amounts repaid

(69,107

)

(59,411

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(674

)

(1,379

)

All loans are repayable on demand.