REGISTERED NUMBER: 03840086 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CALCOTT CONSTRUCTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P A Calcott

SECRETARY:

Mrs D L Calcott

REGISTERED OFFICE:

32 The Square

Gillingham

Dorset

SP8 4AR

REGISTERED NUMBER:

03840086 (England and Wales)

ACCOUNTANTS:

Andrews and Palmer

Chartered Accountants

32 The Square

Gillingham

Dorset

SP8 4AR

FIXED ASSETS

Tangible assets

4

138,908

101,590

CURRENT ASSETS

Stocks

5

71,443

74,945

Debtors

6

94,256

110,442

Cash at bank and in hand

9,934

35,262

175,633

220,649

CREDITORS

Amounts falling due within one year

7

227,160

192,583

NET CURRENT (LIABILITIES)/ASSETS

(51,527

)

28,066

TOTAL ASSETS LESS CURRENT LIABILITIES

87,381

129,656

CREDITORS

Amounts falling due after more than one year

8

(71,525

)

(39,708

)

PROVISIONS FOR LIABILITIES

(5,223

)

(25,397

)

NET ASSETS

10,633

64,551

CAPITAL AND RESERVES

Called up share capital

10

4

4

Capital redemption reserve

1

1

Retained earnings

10,628

64,546

SHAREHOLDERS' FUNDS

10,633

64,551

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 director acknowledges his 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 director and authorised for issue on 11 September 2026 and were signed by:

P A Calcott - Director

1.	STATUTORY INFORMATION

Calcott Construction 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax. Turnover is recognised in the period to which it relates.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stock, work in progress and long term contracts

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

Revenue from long-term contracts is recognised on the basis of work completed, estimated at the balance sheet date. Profit on long-term contracts is taken only when their outcome can be foreseen with reasonable certainty and is based upon the appropriate proportion of the expected overall profit at completion of the contract. Foreseeable losses on contracts in progress at the balance sheet date are recognised in full.

Financial instruments

Basic financial instruments are measured at amortised cost. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

343,601

Additions

77,689

Disposals

(15,834

)

At 31 December 2025

405,456

DEPRECIATION

At 1 January 2025

242,011

Charge for year

35,256

Eliminated on disposal

(10,719

)

At 31 December 2025

266,548

NET BOOK VALUE

At 31 December 2025

138,908

At 31 December 2024

101,590

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

104,386

Additions

32,300

Transfer to ownership

(8,753

)

At 31 December 2025

127,933

DEPRECIATION

At 1 January 2025

43,417

Charge for year

26,724

Transfer to ownership

(9,380

)

At 31 December 2025

60,761

NET BOOK VALUE

At 31 December 2025

67,172

At 31 December 2024

60,969

5.

STOCKS

31.12.25

31.12.24

£

£

Stocks

10,965

10,490

Work-in-progress

60,478

64,455

71,443

74,945

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

17,084

46,464

Amounts recoverable on contract

57,669

42,351

Other debtors

19,503

21,627

94,256

110,442

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

30,718

19,438

Trade creditors

47,379

74,142

Taxation and social security

63,194

33,817

Other creditors

85,869

65,186

227,160

192,583

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

71,525

39,708

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts

102,243

59,146

Hire purchase contracts are secured on the asset to which they relate.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

4

Ordinary

£1

4

4