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REGISTERED NUMBER: 09793136 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Callm Limited

Callm Limited (Registered number: 09793136)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Callm Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: L Cerretelli
A GECEL
M T Greig





SECRETARY: Regent Corporate Secretaries Ltd





REGISTERED OFFICE: 37-38 Long Acre
London
WC2E 9JT





REGISTERED NUMBER: 09793136 (England and Wales)





ACCOUNTANTS: InMindful (UK) Ltd
37-38 Long Acre
London
WC2E 9JT

Callm Limited (Registered number: 09793136)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Investments 4 2,536,790 2,200,050

CURRENT ASSETS
Debtors 5 5,786,764 1,605,934
Cash at bank 4,065,450 114,632
9,852,214 1,720,566
CREDITORS
Amounts falling due within one year 6 55,885 311,718
NET CURRENT ASSETS 9,796,329 1,408,848
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,333,119

3,608,898

CREDITORS
Amounts falling due after more than one
year

7

-

1,984,452
NET ASSETS 12,333,119 1,624,446

CAPITAL AND RESERVES
Called up share capital 8 10,555 10,555
Revaluation reserve 9 (55,704 ) -
Retained earnings 9 12,378,268 1,613,891
SHAREHOLDERS' FUNDS 12,333,119 1,624,446

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

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

The directors acknowledge their 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.

Callm Limited (Registered number: 09793136)

Balance Sheet - continued
31 December 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 by the Board of Directors and authorised for issue on 18 June 2024 and were signed on its behalf by:





A GECEL - Director


Callm Limited (Registered number: 09793136)

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

1. STATUTORY INFORMATION

Callm 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.

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

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

3. EMPLOYEES AND DIRECTORS

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

4. FIXED ASSET INVESTMENTS

31.12.23 31.12.22
£    £   
Shares in group undertakings 771,282 2,135,257
Other investments not loans 1,700,715 -
Other loans 64,793 64,793
2,536,790 2,200,050

Callm Limited (Registered number: 09793136)

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

4. FIXED ASSET INVESTMENTS - continued

Additional information is as follows:
Shares in
group Other
undertakings investments Totals
£    £    £   
COST
At 1 January 2023 2,135,257 - 2,135,257
Additions 652,170 1,700,715 2,352,885
Disposals (2,016,145 ) - (2,016,145 )
At 31 December 2023 771,282 1,700,715 2,471,997
NET BOOK VALUE
At 31 December 2023 771,282 1,700,715 2,471,997
At 31 December 2022 2,135,257 - 2,135,257
Other
loans
£   
At 1 January 2023
and 31 December 2023 64,793

5. DEBTORS
31.12.23 31.12.22
£    £   
Amounts falling due within one year:
Other debtors 1,475,592 1,475,592
Deposit Escrow 316,532 -
Directors' loan accounts 3,243,237 -
VAT 268 2,845
Deferred tax asset 10,584 -
Prepayments and accrued income 37,563 120,966
Prepayments 6,679 6,531
5,090,455 1,605,934

Amounts falling due after more than one year:
Other debtors 696,309 -

Aggregate amounts 5,786,764 1,605,934

Callm Limited (Registered number: 09793136)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 4,247 (1 )
Salaries Due - 1,720
Tax - 104,229
Social security and other taxes - 2,107
Other creditors 50,918 51,775
Accruals and deferred income - 149,192
Accrued expenses 720 2,696
55,885 311,718

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Other creditors - 27,846
Other creditors - 1,956,606
- 1,984,452

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
10,555 ORDINARY £1 10,555 10,555

9. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1 January 2023 1,613,891 - 1,613,891
Profit for the year 10,764,377 10,764,377
Revaluation reserve - (55,704 ) (55,704 )
At 31 December 2023 12,378,268 (55,704 ) 12,322,564