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REGISTERED NUMBER: 07778059 (England and Wales)















Unaudited Financial Statements

For The Year Ended 31 December 2024

for

CALLIAN INVESTMENTS LTD

CALLIAN INVESTMENTS LTD (REGISTERED NUMBER: 07778059)






Contents of the Financial Statements
For The Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CALLIAN INVESTMENTS LTD

Company Information
For The Year Ended 31 December 2024







DIRECTORS: M A Agace
J J Agace
E A Jones





SECRETARY: J Powell





REGISTERED OFFICE: The Offices
19-21 West Street
Haslemere
Surrey
GU27 2AB





REGISTERED NUMBER: 07778059 (England and Wales)





ACCOUNTANTS: LBCo Ltd
T/A Lees-Buckley & Co
16 Northfields Prospect
Putney Bridge Road
London
SW18 1PE

CALLIAN INVESTMENTS LTD (REGISTERED NUMBER: 07778059)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes €    €    €   
FIXED ASSETS
Investments 4 1,817,433 1,817,433

CURRENT ASSETS
Cash at bank 6,586 10,027

CREDITORS
Amounts falling due within one year 5 1,799,380 1,828,763
NET CURRENT LIABILITIES (1,792,794 ) (1,818,736 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

24,639

(1,303

)

CAPITAL AND RESERVES
Called up share capital 6 115 115
Share premium 1,673,250 1,673,250
Retained earnings (1,648,726 ) (1,674,668 )
SHAREHOLDERS' FUNDS 24,639 (1,303 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

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 24 April 2025 and were signed on its behalf by:



E A Jones - Director


CALLIAN INVESTMENTS LTD (REGISTERED NUMBER: 07778059)

Notes to the Financial Statements
For The Year Ended 31 December 2024

1. STATUTORY INFORMATION

Callian Investments 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.

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

Going concern
The lenders of related party loans of Euro 1,794,540 have pledged support to the company, enabling accounts to be prepared on a going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. FIXED ASSET INVESTMENTS

31.12.24 31.12.23
€    €   
Shares in group undertakings 1 1
Loans to group undertakings 1,817,432 1,817,432
1,817,433 1,817,433

Additional information is as follows:
Shares in
group
undertakings
€   
COST
At 1 January 2024
and 31 December 2024 1
NET BOOK VALUE
At 31 December 2024 1
At 31 December 2023 1

CALLIAN INVESTMENTS LTD (REGISTERED NUMBER: 07778059)

Notes to the Financial Statements - continued
For The Year Ended 31 December 2024

4. FIXED ASSET INVESTMENTS - continued
Loans to
group
undertakings
€   
At 1 January 2024
and 31 December 2024 1,817,432

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
€    €   
Trade creditors 359 1
Amounts due to related parties 1,794,540 1,824,393
Accrued expenses 4,481 4,369
1,799,380 1,828,763

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: €    €   
100 Ordinary £1 115 115

7. RELATED PARTY DISCLOSURES

Fixed asset investments at the balance sheet date include a share in a group undertaking of Euro 1 (2023 Euro 1) and loans to group undertakings of Euro 1,817,432 (2023 Euro 1,817,432). The loans are provided unsecured, interest free and without formal repayment terms.

Creditors: Amounts falling due within 1 year include Euro 1,196,400 (2023 Euro 1,226,253) due to persons connected to the directors of the company and directors' loans of Euro 598,140 (2023 Euro 598,140). The loans are provided unsecured, interest free and without formal repayment terms.