Calderdale And Kirklees Careers Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12587070

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	616,571		456,271
Cash at bank and in hand		293,887		335,043

		910,458		791,314
Creditors: Amounts Falling Due Within One Year	5	(112,803 )		(104,955 )

NET CURRENT ASSETS (LIABILITIES)			797,655		686,359

TOTAL ASSETS LESS CURRENT LIABILITIES			797,655		686,359

NET ASSETS			797,655		686,359

Income and Expenditure Account			797,655		686,359

MEMBERS' FUNDS			797,655		686,359

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Calderdale And Kirklees Careers Limited

Balance Sheet (continued)

As At 31 March 2026

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 Income and Expenditure Account.

On behalf of the board

M G Green

Director

26/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Calderdale And Kirklees Careers Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 12587070 . The registered office is 24 High Street, Huddersfield, West Yorkshire, HD1 2LR.

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 is generated from the rendering of services, primarily under Government contracts for the provision of careers related services and is recognised based on the entitlement to turnover per the contracts in place.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	186,834	306,068
Other debtors	-	833

	186,834	306,901
Due after more than one year
Amounts owed by group undertakings	429,737	149,370

	616,571	456,271

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	112,803	104,955

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Calderdale And Kirklees Careers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

7. Exceptional Items

Public Procurement Exemption (Teckal Compliance)

The company is a controlled legal entity structured to meet the "vertical arrangement" in-house exemption requirements (commonly known as the Teckal exemption) pursuant to Schedule 2, Paragraph 2 of the Procurement Act 2023.

As of March 2026, the Subsidiary satisfies the legal thresholds required for Teckal status based on the following criteria:

1. Control Test (Joint Control): The Parent entity holds 57.1% of the direct voting rights and maintains 100% overall strategic control over the company’s board decisions and policies. The ultimate parent control rests entirely with The Council of the Borough of Kirklees and The Borough Council of Calderdale, who exercise joint, dominant public control over the Parent entity. No independent third-party or minority entity exercises overall management or executive control over the operational or strategic direction of the company.

2. No Private Capital Participation: There is no direct or indirect private capital or private sector equity participation in either the company or its Parent entity.

3. Activity (Function) Test: More than 80% of the company’s activities and turnover during the financial year were carried out in the performance of tasks entrusted to it by its controlling public sector contracting authorities.

Consequently, the company continues to operate as an internal, in-house department of its public authority owners for procurement purposes, qualifying it for direct contract awards without competitive tendering

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