Registered number
SC328695
Callger Limited
Filleted Accounts
31 March 2025
Callger Limited
Registered number: SC328695
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 8,862 11,077
Current assets
Stocks 17,473 14,000
Debtors 4 93,335 106,847
Cash at bank and in hand 84,194 68,901
195,002 189,748
Creditors: amounts falling due within one year 5 (91,898) (104,434)
Net current assets 103,104 85,314
Total assets less current liabilities 111,966 96,391
Creditors: amounts falling due after more than one year 6 (24,774) (34,554)
Net assets 87,192 61,837
Capital and reserves
Called up share capital 4 4
Capital redemption reserve - -
Profit and loss account 87,188 61,833
Shareholder's funds 87,192 61,837
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr A Morgan
Director
Approved by the board on 23 May 2025
Callger Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
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
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Motor vehicles over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
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.
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 7 9
3 Tangible fixed assets
Motor vehicles
£
Cost
At 1 April 2024 27,369
At 31 March 2025 27,369
Depreciation
At 1 April 2024 16,292
Charge for the year 2,215
At 31 March 2025 18,507
Net book value
At 31 March 2025 8,862
At 31 March 2024 11,077
4 Debtors 2025 2024
£ £
Trade debtors 93,335 106,847
5 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 685 (850)
Trade creditors 32,650 36,466
Accrued charges & deferred income 2,500 2,500
Corporation tax 27,552 43,949
Other taxes and social security costs 27,120 21,916
Other creditors 1,391 453
91,898 104,434
6 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 24,774 34,554
7 Loans 2025 2024
£ £
Creditors include:
Secured bank loans 24,774 34,554
The Royal Bank of Scotland Plc loan is secured by way of personal guarantee.
8 Related party transactions
The directors declared interim and final dividends of £63,000 for the shareholders during the year.
9 Controlling party
The director, Mr A Morgan and his wife, held a 100% beneficial interest in the share capital of the company at the year end.

10 Other information
Callger Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
The Mews
12 Fortrose Street
Partick
Glasgow
G11 5LP
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