Calroc Eagle Holdings Limited - Limited company accounts 25.1

REGISTERED NUMBER: 12051929 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 202

FOR

CALROC EAGLE HOLDINGS LIMITED

Page

Company Information

1

Report of the Directors

2

Consolidated Income Statement

3

Consolidated Balance Sheet

4

Company Balance Sheet

6

Notes to the Consolidated Financial Statements

7

DIRECTORS:

D C Taylor

Mrs K C Taylor

REGISTERED OFFICE:

12 Market Street

Hebden Bridge

West Yorkshire

HX7 6AD

REGISTERED NUMBER:

12051929 (England and Wales)

ACCOUNTANTS:

Cresswells

12 Market Street

Hebden Bridge

West Yorkshire

HX7 6AD

The directors present their report with the financial statements of the company and the group for the year ended 31st March 2026.

DIRECTORS

The directors shown below have held office during the whole of the period from 1st April 2025 to the date of this report.

D C Taylor

Mrs K C Taylor

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

D C Taylor - Director

12th October 2026

TURNOVER

-

Administrative expenses

132,555

133,591

(132,555

)

(133,591

)

Other operating income

573,429

558,211

OPERATING PROFIT

4

440,874

424,620

Interest receivable and similar income

52,248

41,655

493,122

466,275

Interest payable and similar expenses

70,000

70,471

PROFIT BEFORE TAXATION

423,122

395,804

Tax on profit

98,074

257,285

PROFIT FOR THE FINANCIAL YEAR

325,048

138,519

Profit attributable to:

Owners of the parent

325,048

138,519

FIXED ASSETS

Tangible assets

6

30,825

-

Investments

7

-

Investment property

8

8,938,741

7,295,000

8,969,566

7,295,000

CURRENT ASSETS

Debtors

9

169,348

21,203

Cash at bank

80,184

345,731

249,532

366,934

CREDITORS

Amounts falling due within one year

10

524,969

252,485

NET CURRENT (LIABILITIES)/ASSETS

(275,437

)

114,449

TOTAL ASSETS LESS CURRENT
LIABILITIES

8,694,129

7,409,449

CREDITORS

Amounts falling due after more than
one year

11

(1,940,688

)

(981,056

)

PROVISIONS FOR LIABILITIES

(659,725

)

(659,725

)

NET ASSETS

6,093,716

5,768,668

CAPITAL AND RESERVES

Called up share capital

1,053

Merger reserve

1,730,286

Fair value reserve

12

2,009,435

Retained earnings

2,352,942

2,027,894

SHAREHOLDERS' FUNDS

6,093,716

5,768,668

The company and the group are entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company and the group to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the group 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 and the group as at the end of each financial year and of the group's 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 and the group.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 12th October 2026 and were signed on its behalf by:

D C Taylor - Director

FIXED ASSETS

Tangible assets

6

-

Investments

7

2,106

Investment property

8

-

2,106

CURRENT ASSETS

Cash at bank

35,211

49,721

CREDITORS

Amounts falling due within one year

10

-

3,600

NET CURRENT ASSETS

35,211

46,121

TOTAL ASSETS LESS CURRENT
LIABILITIES

37,317

48,227

CAPITAL AND RESERVES

Called up share capital

1,053

Retained earnings

36,264

47,174

SHAREHOLDERS' FUNDS

37,317

48,227

Company's loss for the financial year

(10,910

)

(19,036

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 12th October 2026 and were signed on its behalf by:

D C Taylor - Director

1.	STATUTORY INFORMATION

Calroc Eagle Holdings 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 General 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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

2026

2025

£

Depreciation - owned assets

940

-

5.	INDIVIDUAL INCOME STATEMENT

As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

6.	TANGIBLE FIXED ASSETS

Group

Plant and

machinery

etc

£

COST

Additions

31,765

At 31st March 2026

31,765

DEPRECIATION

Charge for year

940

At 31st March 2026

940

NET BOOK VALUE

At 31st March 2026

30,825

7.	FIXED ASSET INVESTMENTS

Company

Shares in

group

undertakings

£

COST

At 1st April 2025

and 31st March 2026

2,106

NET BOOK VALUE

At 31st March 2026

2,106

At 31st March 2025

2,106

8.	INVESTMENT PROPERTY

Group

Total

£

FAIR VALUE

At 1st April 2025

7,295,000

Additions

1,643,741

At 31st March 2026

8,938,741

NET BOOK VALUE

At 31st March 2026

8,938,741

At 31st March 2025

7,295,000

Fair value at 31st March 2026 is represented by:

£

Valuation in 2020

300,441

Valuation in 2021

119,541

Valuation in 2022

90,000

Valuation in 2024

2,159,178

Cost

6,269,581

8,938,741

If investment properties had not been revalued they would have been included at the following historical cost:

2026

2025

£

Cost

6,269,581

4,625,840

Investment properties were valued on an open market basis on 31st March 2026 by the director's .

9.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group

2026

2025

£

Trade debtors

-

19,403

Other debtors

169,348

1,800

169,348

21,203

10.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group

Company

2026

2025

2026

2025

£

Trade creditors

125,644

1

-

Taxation and social security

98,074

106,225

-

3,600

Other creditors

301,251

146,259

-

524,969

252,485

-

3,600

11.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

Group

2026

2025

£

Bank loans

968,448

-

Other creditors

972,240

981,056

1,940,688

981,056

Amounts falling due in more than five years:

Group

2026

2025

£

Repayable by instalments

Bank loans more 5 yr by instal

968,448

-

12.

RESERVES

Group

Fair

value

reserve

£

At 1st April 2025

and 31st March 2026

2,009,435