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REGISTERED NUMBER: 13743461 (England and Wales)












AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2024

FOR

CALLOW GAS HOLDINGS LIMITED

CALLOW GAS HOLDINGS LIMITED (REGISTERED NUMBER: 13743461)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


CALLOW GAS HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2024







DIRECTORS: Mrs A M Callow
Mrs H L Needham
J Callow





REGISTERED OFFICE: Severn House
Sandy Lane Industrial Estate
Stourport-On-Severn
DY13 9QB





REGISTERED NUMBER: 13743461 (England and Wales)





AUDITORS: French Ludlam & Co Limited
Statutory Auditors and Accountants
Mountfield House
661 High Street
Kingswinford
West Midlands
DY6 8AL

CALLOW GAS HOLDINGS LIMITED (REGISTERED NUMBER: 13743461)

STATEMENT OF FINANCIAL POSITION
30TH SEPTEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Investments 4 8,769,566 8,769,566

CURRENT ASSETS
Cash at bank 1,480 1,480
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,771,046

8,771,046

CAPITAL AND RESERVES
Called up share capital 8,771,046 8,771,046
8,771,046 8,771,046

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 5th June 2025 and were signed on its behalf by:





J Callow - Director


CALLOW GAS HOLDINGS LIMITED (REGISTERED NUMBER: 13743461)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

1. STATUTORY INFORMATION

Callow Gas Holdings 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.

The comparative figures are for the accounting period from 1st December 2022 until 30th September 2023. The accounting period has been changed in order to fall in line with that of its subsidiary company and other related companies.

Preparation of consolidated financial statements
The financial statements contain information about Callow Gas Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 3 (2023 - 4 ) .

CALLOW GAS HOLDINGS LIMITED (REGISTERED NUMBER: 13743461)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1st October 2023
and 30th September 2024 8,769,566
NET BOOK VALUE
At 30th September 2024 8,769,566
At 30th September 2023 8,769,566

On 19th July 2023 the company acquired its investment in Callow Gas Limited via a tri-partite group capital demerger. As part of this demerger Callow Gas Holdings Limited issued 8,769,566 £1 Ordinary shares at par. In return, the ultimate holding company of Callow Gas Limited, Hingley & Callow Oils Holdings Limited, owned by the same members as Callow Gas Holdings Limited, cancelled 8,769,566 £1 Ordinary B shares and transferred its holding of 8,769,566 £1 Ordinary shares in Callow Gas Limited, to Callow Gas Holdings Limited. As a result Callow Gas Limited became a 100% subsidiary of Callow Gas Holdings Limited.

5. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Stephen B Ludlam (Senior Statutory Auditor)
for and on behalf of French Ludlam & Co Limited