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CALLMY LTD

Registered Number
09101195
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

CALLMY LTD
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

Mr A Watson

Registered Address

The Manor House Manor Road
Ullesthorpe
Lutterworth
LE17 5BN

Registered Number

09101195 (England and Wales)
CALLMY LTD
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3108,980112,329
Tangible assets4457735
Investment property5140,012140,012
249,449253,076
Current assets
Debtors698,53427,851
Cash at bank and on hand7,00421,308
105,53849,159
Creditors amounts falling due within one year7(123,361)(73,384)
Net current assets (liabilities)(17,823)(24,225)
Total assets less current liabilities231,626228,851
Creditors amounts falling due after one year8(3,263)(7,264)
Net assets228,363221,587
Capital and reserves
Called up share capital100100
Profit and loss account228,263221,487
Shareholders' funds228,363221,587
The financial statements were approved and authorised for issue by the Director on 14 April 2025, and are signed on its behalf by:
Mr A Watson
Director
Registered Company No. 09101195
CALLMY LTD
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Amortisation
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows: Development costs: 20% straight line method
Development costs
Development expenditure incurred on an individual project is carried forward when its future recoverability can reasonably be regarded as assured. Any expenditure carried forward is amortised in line with the expected future sales from the related project.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings15-
Office Equipment-3
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year11
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 September 23294,245294,245
Additions38,24738,247
At 31 August 24332,492332,492
Amortisation and impairment
At 01 September 23181,916181,916
Charge for year41,59641,596
At 31 August 24223,512223,512
Net book value
At 31 August 24108,980108,980
At 31 August 23112,329112,329
4.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 September 237256,8067,531
At 31 August 247256,8067,531
Depreciation and impairment
At 01 September 232846,5126,796
Charge for year66212278
At 31 August 243506,7247,074
Net book value
At 31 August 2437582457
At 31 August 23441294735
5.Investment property
The investment property was acquired in recent years and the Director is of the opinion that the fair value is equivalent to the market value of the property.

£
Fair value at 01 September 23140,012
At 31 August 24140,012
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables97,39426,551
Prepayments and accrued income1,1401,300
Total98,53427,851
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables32,29832,568
Bank borrowings and overdrafts4,0234,023
Taxation and social security17,3452,121
Other creditors69,69534,672
Total123,36173,384
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts3,2637,264
Total3,2637,264
Bank borrowings Bounce Back Loan is denominated in £ with a nominal interest rate. The carrying amount at year end is £7286 (2023 - £11287).