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Registered number: 05748583
Calder Catering Equipment Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05748583
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 3,500
Tangible Assets 5 88,039 88,145
88,039 91,645
CURRENT ASSETS
Stocks 6 568,583 595,762
Debtors 7 12,389 20,823
Cash at bank and in hand 855,699 748,229
1,436,671 1,364,814
Creditors: Amounts Falling Due Within One Year 8 (287,741 ) (292,910 )
NET CURRENT ASSETS (LIABILITIES) 1,148,930 1,071,904
TOTAL ASSETS LESS CURRENT LIABILITIES 1,236,969 1,163,549
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,995 ) (15,794 )
NET ASSETS 1,221,974 1,147,755
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 1,221,874 1,147,655
SHAREHOLDERS' FUNDS 1,221,974 1,147,755
Page 1
Page 2
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Nigel Hubert
Director
07/09/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Calder Catering Equipment Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05748583 . The registered office is 4 Bond Terrace, Wakefield, West Yorkshire, WF1 2HW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 3% on Cost
Plant & Machinery 25% on NBV
Motor Vehicles 25% on NBV
Fixtures & Fittings 25% on NBV
Computer Equipment 33% on NBV
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
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Page 4
2.7. Taxation - continued
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2025: 12)
12 12
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 70,000
As at 31 March 2026 70,000
Amortisation
As at 1 April 2025 66,500
Provided during the period 3,500
As at 31 March 2026 70,000
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 3,500
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2025 38,555 6,048 56,013 39,501
Additions - - 11,148 587
As at 31 March 2026 38,555 6,048 67,161 40,088
Depreciation
As at 1 April 2025 1,077 3,360 18,191 32,037
Provided during the period 1,157 672 10,617 1,971
As at 31 March 2026 2,234 4,032 28,808 34,008
Net Book Value
As at 31 March 2026 36,321 2,016 38,353 6,080
As at 1 April 2025 37,478 2,688 37,822 7,464
Page 4
Page 5
Computer Equipment Total
£ £
Cost
As at 1 April 2025 11,913 152,030
Additions 3,618 15,353
As at 31 March 2026 15,531 167,383
Depreciation
As at 1 April 2025 9,220 63,885
Provided during the period 1,042 15,459
As at 31 March 2026 10,262 79,344
Net Book Value
As at 31 March 2026 5,269 88,039
As at 1 April 2025 2,693 88,145
6. Stocks
2026 2025
£ £
Finished goods 568,583 595,762
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 7,789 8,497
Other debtors 4,600 12,326
12,389 20,823
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 195,829 242,258
Other creditors 26,360 25,492
Taxation and social security 65,552 25,160
287,741 292,910
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 5