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REGISTERED NUMBER: 06804412 (England and Wales)















Unaudited Financial Statements

for the Period 1 February 2022 to 31 July 2023

for

ACALLAM LTD

ACALLAM LTD (REGISTERED NUMBER: 06804412)






Contents of the Financial Statements
FOR THE PERIOD 1 FEBRUARY 2022 TO 31 JULY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ACALLAM LTD

Company Information
FOR THE PERIOD 1 FEBRUARY 2022 TO 31 JULY 2023







DIRECTOR: J Harper





REGISTERED OFFICE: Third Floor, 126-134 Baker Street
London
W1U 6UE





REGISTERED NUMBER: 06804412 (England and Wales)





ACCOUNTANTS: Butler & Co LLP
Chartered Accountants
Third Floor
126-134 Baker Street
London
W1U 6UE

ACALLAM LTD (REGISTERED NUMBER: 06804412)

Balance Sheet
31 JULY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 735 1,287
Investments 5 597,733 580,604
598,468 581,891

CURRENT ASSETS
Debtors 6 55,846 4,357
Investments 7 15,000 15,000
Cash at bank 57,705 14,858
128,551 34,215
CREDITORS
Amounts falling due within one year 8 35,558 19,161
NET CURRENT ASSETS 92,993 15,054
TOTAL ASSETS LESS CURRENT
LIABILITIES

691,461

596,945

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 691,361 596,845
SHAREHOLDERS' FUNDS 691,461 596,945

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were authorised for issue by the director and authorised for issue on 11 October 2023 and were signed by:



J Harper - Director


ACALLAM LTD (REGISTERED NUMBER: 06804412)

Notes to the Financial Statements
FOR THE PERIOD 1 FEBRUARY 2022 TO 31 JULY 2023

1. STATUTORY INFORMATION

Acallam Ltd 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 Company Information page.

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.

Going concern
The directors consider that the financial resources available to the Company are adequate to meet its operational needs for the foreseeable future or at least 12 months from the date of signature of these accounts. Accordingly, the going concern basis has been adopted in preparing these financial statements.

Turnover
Turnover represents share of profit received from fixed assets investments and fees receivable, net of VAT. Revenue is recognised when delivery of services is accepted by the customers.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2022 - 1 ) .

ACALLAM LTD (REGISTERED NUMBER: 06804412)

Notes to the Financial Statements - continued
FOR THE PERIOD 1 FEBRUARY 2022 TO 31 JULY 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 February 2022
and 31 July 2023 5,813 16,017 21,830
DEPRECIATION
At 1 February 2022 5,813 14,730 20,543
Charge for period - 552 552
At 31 July 2023 5,813 15,282 21,095
NET BOOK VALUE
At 31 July 2023 - 735 735
At 31 January 2022 - 1,287 1,287

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 February 2022 580,604
Additions 17,129
At 31 July 2023 597,733
NET BOOK VALUE
At 31 July 2023 597,733
At 31 January 2022 580,604

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 55,846 585
Other debtors - 3,109
VAT - 663
55,846 4,357

7. CURRENT ASSET INVESTMENTS
2023 2022
£    £   
Unlisted investments 15,000 15,000

ACALLAM LTD (REGISTERED NUMBER: 06804412)

Notes to the Financial Statements - continued
FOR THE PERIOD 1 FEBRUARY 2022 TO 31 JULY 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1 1
Tax 26,582 14,988
VAT 3,683 -
Directors' current accounts 1,215 546
Accrued expenses 4,077 3,626
35,558 19,161

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Retained
earnings
£   

At 1 February 2022 596,845
Profit for the period 106,516
Dividends (12,000 )
At 31 July 2023 691,361

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

An amount of £1,215 (2022 : £546) was owed to the director as at the balance sheet date.

12. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.