Registration number: 07565398

Kaldor Holdings Limited

Contents

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

Kaldor Holdings Limited

Company Information

Directors

Mr J K Marks Mr J Kaldor

Registered office

17-21 Emerald Street London United Kingdom WC1N 3QN

Kaldor Holdings Limited

(Registration number: 07565398)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Investments	4	1	1
Current assets
Cash at bank and in hand		5,652	9,638
Creditors: Amounts falling due within one year	5	(5,625)	(7,779)
Net current assets		27	1,859
Net assets		28	1,860
Capital and reserves
Called up share capital		11	11
Retained earnings		17	1,849
Shareholders' funds		28	1,860

For the financial year ending 30 April 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 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 12 October 2026 and signed on its behalf by:
 

......................................... Mr J Kaldor Director

Kaldor Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1	General information

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

The address of its registered office is:
17-21 Emerald Street
London
WC1N 3QN
United Kingdom

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.

Exemption for preparing Group Accounts

The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.

Going concern

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

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Kaldor Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Judgements

In the application of the accounting policies the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis.

Key sources of estimation uncertainty

The key areas of estimation uncertainty have been considered by management, being:

- Accruals and prepayments
The estimates applied to determine accruals and prepayments in respect of sales revenue and expenses.

- Tax losses
The assessed likelihood that the Company will be able to utilise previously recorded tax losses against future
taxable profits.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4	Investments

	2026 £	2025 £
Investments in subsidiaries	1	1