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REGISTERED NUMBER: 07778042 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Calmness Ltd.

Calmness Ltd. (Registered number: 07778042)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Calmness Ltd.

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Dr S Chan
Ms R George





REGISTERED OFFICE: C/o Echo Tax, SPACES Manchester
Peter House
Oxford Street
Manchester
M1 5AN





REGISTERED NUMBER: 07778042 (England and Wales)





ACCOUNTANTS: Echo Tax Limited
SPACES Manchester
Peter House, Oxford Street
Manchester
M1 5AN

Calmness Ltd. (Registered number: 07778042)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 36,343 42,891

CURRENT ASSETS
Debtors 5 27,380 16,647
Investments 6 65,486 66,857
Cash at bank 354,498 247,087
447,364 330,591
CREDITORS
Amounts falling due within one year 7 137,928 97,518
NET CURRENT ASSETS 309,436 233,073
TOTAL ASSETS LESS CURRENT
LIABILITIES

345,779

275,964

PROVISIONS FOR LIABILITIES 8 6,905 8,149
NET ASSETS 338,874 267,815

CAPITAL AND RESERVES
Called up share capital 9 101 101
Retained earnings 338,773 267,714
SHAREHOLDERS' FUNDS 338,874 267,815

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

Calmness Ltd. (Registered number: 07778042)

Balance Sheet - continued
30 September 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 June 2025 and were signed on its behalf by:





Dr S Chan - Director


Calmness Ltd. (Registered number: 07778042)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Calmness 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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Motor vehicles - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Calmness Ltd. (Registered number: 07778042)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 October 2023 4,277 45,060 49,337
Additions 2,650 - 2,650
Disposals (1,458 ) - (1,458 )
At 30 September 2024 5,469 45,060 50,529
DEPRECIATION
At 1 October 2023 4,193 2,253 6,446
Charge for year 637 8,561 9,198
Eliminated on disposal (1,458 ) - (1,458 )
At 30 September 2024 3,372 10,814 14,186
NET BOOK VALUE
At 30 September 2024 2,097 34,246 36,343
At 30 September 2023 84 42,807 42,891

5. DEBTORS
30.9.24 30.9.23
£    £   
Amounts falling due within one year:
Trade debtors 26,732 15,999

Amounts falling due after more than one year:
Funding circle 648 648

Aggregate amounts 27,380 16,647

6. CURRENT ASSET INVESTMENTS
30.9.24 30.9.23
£    £   
Listed investments 65,486 66,857
Market value of listed investments at 30 September 2024 - £ 66,486 (2023 - £ 66,857 ).

The current asset investments represent holdings in a listed share portfolio. The listed shares are all recognised at market value.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Tax 30,637 (7,014 )
Social security and other taxes 256 240
Directors' current accounts 104,035 102,432
Accrued expenses 3,000 1,860
137,928 97,518

Calmness Ltd. (Registered number: 07778042)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

8. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax 6,905 8,149

Deferred
tax
£   
Balance at 1 October 2023 8,149
Utilised during year (1,244 )
Balance at 30 September 2024 6,905

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
100 Ordinary A 1 100 100
1 Ordinary B 1 1 1
101 101

The Ordinary Shares confer on the holder the right to vote upon any resolution proposed at any general meeting of the company.

The Ordinary B Shares do not confer on the holder the right to vote upon any resolution proposed at any general meeting of the company.

The Ordinary and Ordinary B Shares rank pari passu in respect of dividend and capital distribution rights.

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
Dr S Chan and Ms R George
Balance outstanding at start of year (102,432 ) (117,269 )
Amounts advanced 49,369 79,440
Amounts repaid (50,972 ) (64,603 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (104,035 ) (102,432 )

11. ULTIMATE CONTROLLING PARTY

The controlling party is Dr S Chan.