CALDERS & GRANDIDGE (BOSTON) LIMITED

• ⚠

  Material uncertainty over going concern

  As disclosed in note 1, the directors have prepared the financial statements on the going concern basis as they do not intend to liquidate the company or to cease its operations, and as they have concluded that the company's financial position means that this is realistic. However, in the event that the proposed transaction to acquire the company by RVP Newco Limited fails to complete, the directors would need to consider the ongoing strategic options for the company. These events and conditions, along with the other matters explained in note 1, constitute a material uncertainty that may cast significant doubt on the company's ability to continue as a going concern.

• ◆

  4 officer resignations in last 12 months

  Multiple officers have left the board recently — see the People section for who.

• ◆

  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

1. CALDERS & GRANDIDGE (BOSTON) LIMITED 2022-11-16 → present
2. SGBD NEWCO 2 LIMITED 2020-03-11 → 2022-11-16

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 101

Reporting scope

Standalone (parent only)

Auditor

KPMG LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“As disclosed in note 1, the directors have prepared the financial statements on the going concern basis as they do not intend to liquidate the company or to cease its operations, and as they have concluded that the company's financial position means that this is realistic. However, in the event that the proposed transaction to acquire the company by RVP Newco Limited fails to complete, the directors would need to consider the ongoing strategic options for the company. These events and conditions, along with the other matters explained in note 1, constitute a material uncertainty that may cast significant doubt on the company's ability to continue as a going concern.”

Significant events

• “On 17 July 2025, contracts were exchanged with a third party RVP Newco Limited, which is a wholly-owned subsidiary of Rundvirke Industrier AB, to acquire 100% of the company. Completion of the transaction was subject to approval from the UK Competition and Markets Authority and this approval was granted on 27 November 2025. The directors therefore anticipate that the transaction will complete on 7 January 2026, subject to the usual completion requirements.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

15

last 12 months

Capital events

0

last 24 months

Officers appointed

3

last 12 months

Officers resigned

4

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +18.1%

  £14,141,000 → £16,699,000

• Cash

  -100%

  £1,000 → £0

• Net assets

  +108.3%

  £737,000 → £1,535,000

• Employees

  -5.9%

  51 → 48

• Operating profit

  -30.2%

  £1,173,000 → £819,000

• Profit before tax

  -46.5%

  £1,033,000 → £553,000

• Wages

  +8.6%

  £1,742,000 → £1,892,000

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers