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REGISTERED NUMBER: 06661640 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

Kallisto Ltd

Kallisto Ltd (Registered number: 06661640)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Kallisto Ltd

Company Information
for the Year Ended 31 August 2023







DIRECTOR: M A Renard-Payen





REGISTERED OFFICE: 2nd Floor,
19 Margaret Street,
London
W1W 8RR





REGISTERED NUMBER: 06661640 (England and Wales)






Kallisto Ltd (Registered number: 06661640)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes €    €    €    €   
FIXED ASSETS
Property, plant and equipment 4 61,757 67,300
Investments 5 11,712,949 11,712,949
11,774,706 11,780,249

CURRENT ASSETS
Debtors 6 4,011 1,268
Cash at bank and in hand 77,087 96,425
81,098 97,693
CREDITORS
Amounts falling due within one year 7 5,447,773 5,589,769
NET CURRENT LIABILITIES (5,366,675 ) (5,492,076 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,408,031

6,288,173

CREDITORS
Amounts falling due after more than
one year

8

3,351,275

3,339,645
NET ASSETS 3,056,756 2,948,528

Kallisto Ltd (Registered number: 06661640)

Balance Sheet - continued
31 August 2023

31.8.23 31.8.22
Notes €    €    €    €   
CAPITAL AND RESERVES
Called up share capital 987,861 987,861
Retained earnings 2,068,895 1,960,667
SHAREHOLDERS' FUNDS 3,056,756 2,948,528

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

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

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 by the director and authorised for issue on 1 November 2023 and were signed by:





M A Renard-Payen - Director


Kallisto Ltd (Registered number: 06661640)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Kallisto 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.

The presentation currency of the financial statements is the Euro (€).


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.

Turnover
Revenue 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
Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has
been computed to write off the cost of the tangible fixed assets over their expected useful lives
as follows:

Fixtures and fittings: 10% WDV
Computer equipment: 25% WDV

Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expenses that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for the current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Compliance with accounting standards
The financial statements are prepared in accordance with applicable United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which have been applied consistently (except as otherwise stated).

Investments
Investments in shares are included at fair value.

Kallisto Ltd (Registered number: 06661640)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

3. EMPLOYEES AND DIRECTORS

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

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
€   
COST
At 1 September 2022 92,244
Additions 1,677
At 31 August 2023 93,921
DEPRECIATION
At 1 September 2022 24,944
Charge for year 7,220
At 31 August 2023 32,164
NET BOOK VALUE
At 31 August 2023 61,757
At 31 August 2022 67,300

5. FIXED ASSET INVESTMENTS
Other
investments
€   
COST
At 1 September 2022
and 31 August 2023 11,712,949
NET BOOK VALUE
At 31 August 2023 11,712,949
At 31 August 2022 11,712,949

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
€    €   
Trade debtors 3,455 -
Other debtors 556 1,268
4,011 1,268

Kallisto Ltd (Registered number: 06661640)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
€    €   
Bank loans and overdrafts 1,931 5,330,692
Taxation and social security 198 212
Other creditors 5,445,644 258,865
5,447,773 5,589,769

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.8.23 31.8.22
€    €   
Other creditors 3,351,275 3,339,645

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 3,351,275 3,339,645

9. ULTIMATE CONTROLLING PARTY

The beneficial owner and ultimate controlling party is Mr Renard-Payen, company director.