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Company registration number: 04318931
Call2Call Limited
Unaudited filleted financial statements
31 December 2023
Call2Call Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
Call2Call Limited
Directors and other information
Directors P J Bonafin
A Martin
Secretary J Joyce
Company number 04318931
Registered office 57-61 Mortimer Street
London
W1W 8HS
Call2Call Limited
Statement of financial position
31 December 2023
2023 2022
Note £ £ £ £
Fixed assets
Tangible assets 5 137 372
_______ _______
137 372
Current assets
Debtors 6 27,328 24,074
Cash at bank and in hand 2,004 161
_______ _______
29,332 24,235
Creditors: amounts falling due
within one year 7 ( 34,717) ( 32,850)
_______ _______
Net current liabilities ( 5,385) ( 8,615)
_______ _______
Total assets less current liabilities ( 5,248) ( 8,243)
_______ _______
Net liabilities ( 5,248) ( 8,243)
_______ _______
Capital and reserves
Called up share capital 100 100
Profit and loss account ( 5,348) ( 8,343)
_______ _______
Shareholders deficit ( 5,248) ( 8,243)
_______ _______
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 27 June 2024 , and are signed on behalf of the board by:
A Martin
Director
Company registration number: 04318931
Call2Call Limited
Notes to the financial statements
Year ended 31 December 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 57-61 Mortimer Street, London, W1W 8HS.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
No provision for deferred taxation has been provided for in the financial statements, due to the amount not being material.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 33.33 % straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2022: 2 ).
5. Tangible assets
Fixtures, fittings and equipment Total
£ £
Cost
At 1 January 2023 and 31 December 2023 702 702
_______ _______
Depreciation
At 1 January 2023 330 330
Charge for the year 235 235
_______ _______
At 31 December 2023 565 565
_______ _______
Carrying amount
At 31 December 2023 137 137
_______ _______
At 31 December 2022 372 372
_______ _______
6. Debtors
2023 2022
£ £
Trade debtors 19,265 16,279
Other debtors 8,063 7,795
_______ _______
27,328 24,074
_______ _______
7. Creditors: amounts falling due within one year
2023 2022
£ £
Trade creditors 7,540 7,483
Social security and other taxes 9,788 7,257
Other creditors 17,389 18,110
_______ _______
34,717 32,850
_______ _______
8. Directors advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2023
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
A Martin ( 2,500) 2,500 -
_______ _______ _______
2022
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
A Martin ( 9,500) 7,000 ( 2,500)
_______ _______ _______