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REGISTERED NUMBER: 11282389 (England and Wales)














Unaudited Financial Statements

For The Year Ended 31st August 2023

for

Callis A Limited

Callis A Limited (Registered number: 11282389)






Contents of the Financial Statements
For The Year Ended 31st August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 8

Callis A Limited

Company Information
For The Year Ended 31st August 2023







DIRECTOR: A N Callis





REGISTERED OFFICE: 18 Penhalls Way
Playing Place
Truro
Cornwall
TR3 6EX





REGISTERED NUMBER: 11282389 (England and Wales)





ACCOUNTANTS: Wildin (Accountants & Auditors) Ltd
Kings Buildings
Lydney
Gloucestershire
GL15 5HE

Callis A Limited (Registered number: 11282389)

Balance Sheet
31st August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 22,529 27,586

CURRENT ASSETS
Stocks 5 80,370 82,486
Debtors 6 51,315 55,655
Cash at bank and in hand 18,875 1,772
150,560 139,913
CREDITORS
Amounts falling due within one year 7 61,278 63,062
NET CURRENT ASSETS 89,282 76,851
TOTAL ASSETS LESS CURRENT
LIABILITIES

111,811

104,437

CREDITORS
Amounts falling due after more than one
year

8

(66,972

)

(86,598

)

PROVISIONS FOR LIABILITIES 11 (4,506 ) (5,241 )
NET ASSETS 40,333 12,598

CAPITAL AND RESERVES
Called up share capital 12 1 1
Retained earnings 13 40,332 12,597
SHAREHOLDERS' FUNDS 40,333 12,598

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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.

Callis A Limited (Registered number: 11282389)

Balance Sheet - continued
31st August 2023


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 approved and authorised for issue by the director and authorised for issue on 9th November 2023 and were signed by:





A N Callis - Director


Callis A Limited (Registered number: 11282389)

Notes to the Financial Statements
For The Year Ended 31st August 2023

1. STATUTORY INFORMATION

Callis A 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 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year 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 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 (2022 - 2 ) .

Callis A Limited (Registered number: 11282389)

Notes to the Financial Statements - continued
For The Year Ended 31st August 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST OR VALUATION
At 1st September 2022 103 85,480 1,444 87,027
Additions - - 2,266 2,266
At 31st August 2023 103 85,480 3,710 89,293
DEPRECIATION
At 1st September 2022 49 58,434 958 59,441
Charge for year 8 6,761 554 7,323
At 31st August 2023 57 65,195 1,512 66,764
NET BOOK VALUE
At 31st August 2023 46 20,285 2,198 22,529
At 31st August 2022 54 27,046 486 27,586

Cost or valuation at 31st August 2023 is represented by:

Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
Valuation in 2018 103 85,480 3,710 89,293

If all the assets had not been revalued they would have been included at the following historical cost:

31.8.23 31.8.22
£    £   
Cost 751 751

All the assets were valued on an open market basis on 1st September 2023 by the director .

5. STOCKS
31.8.23 31.8.22
£    £   
Stocks 80,370 82,486

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 48,555 53,929
SOT Reserve Accounts 2,760 1,726
51,315 55,655

Callis A Limited (Registered number: 11282389)

Notes to the Financial Statements - continued
For The Year Ended 31st August 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Tax 17,059 11,700
VAT 1,303 859
SOT Control Accounts 38,091 40,396
Directors' current accounts 2,680 8,162
Accrued expenses 2,145 1,945
61,278 63,062

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.23 31.8.22
£    £   
Bank loans (see note 9) 37,566 43,056
Hire purchase contracts 29,406 43,542
66,972 86,598

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 37,566 43,056

9. LOANS

An analysis of the maturity of loans is given below:

31.8.23 31.8.22
£    £   
Amounts falling due in more than five years:
Repayable by instalments
Bank loans more 5 yr by instal 37,566 43,056

10. SECURED DEBTS

The following secured debts are included within creditors:

31.8.23 31.8.22
£    £   
Snap-On UK Holdings Limited 67,496 83,938

Snap-On UK Holdings Limited have a fixed and floating charge over all of the assets of the company in respect of any monies owed to it.

11. PROVISIONS FOR LIABILITIES
31.8.23 31.8.22
£    £   
Deferred tax 4,506 5,241

Callis A Limited (Registered number: 11282389)

Notes to the Financial Statements - continued
For The Year Ended 31st August 2023

11. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1st September 2022 5,241
Credit to Income Statement during year (735 )
Balance at 31st August 2023 4,506

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £    £   
100 Ordinary £0.01 1 1

13. RESERVES
Retained
earnings
£   

At 1st September 2022 12,597
Profit for the year 62,735
Dividends (35,000 )
At 31st August 2023 40,332

14. RELATED PARTY DISCLOSURES

During the year, total dividends of £17,850 (2022 - £15,300) were paid to the director .

15. ULTIMATE CONTROLLING PARTY

The controlling party is A N Callis.

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
Callis A Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Callis A Limited for the year ended 31st August 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Callis A Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Callis A Limited and state those matters that we have agreed to state to the director of Callis A Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Callis A Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Callis A Limited. You consider that Callis A Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Callis A Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Wildin (Accountants & Auditors) Ltd
Kings Buildings
Lydney
Gloucestershire
GL15 5HE


Date: 9th November 2023