0 false false false false false false false false false false true false false false false false false No description of principal activity 2024-01-01 Sage Accounts Production Advanced 2023 - FRS102_2023 24,958 3,069 28,027 22,703 1,331 24,034 3,993 2,255 xbrli:pure xbrli:shares iso4217:GBP 01436420 2024-01-01 2024-12-31 01436420 2024-12-31 01436420 2023-12-31 01436420 2023-01-01 2023-12-31 01436420 2023-12-31 01436420 2022-12-31 01436420 bus:Director1 2024-01-01 2024-12-31 01436420 core:WithinOneYear 2024-12-31 01436420 core:WithinOneYear 2023-12-31 01436420 core:ShareCapital 2024-12-31 01436420 core:ShareCapital 2023-12-31 01436420 core:RetainedEarningsAccumulatedLosses 2024-12-31 01436420 core:RetainedEarningsAccumulatedLosses 2023-12-31 01436420 bus:SmallEntities 2024-01-01 2024-12-31 01436420 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 01436420 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 01436420 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 01436420 bus:FullAccounts 2024-01-01 2024-12-31 01436420 core:ComputerEquipment 2024-01-01 2024-12-31 01436420 core:ComputerEquipment 2023-12-31 01436420 core:ComputerEquipment 2024-12-31
COMPANY REGISTRATION NUMBER: 01436420

Calistro Consultants Limited

Filleted Unaudited Financial Statements

31 December 2024

Calistro Consultants Limited

Statement of Financial Position

31 December 2024

| 2024 | 2023
Note | £ | £ | £

Fixed assets

Tangible assets | 4 |  | 3,993 | 2,255

Current assets

Debtors | 5 | 27,942 |  | 12,391
Cash at bank and in hand | 18,978 |  | 31,996
| -------- |  | --------
| 46,920 |  | 44,387

Creditors: amounts falling due within one year | 6 | 12,649 |  | 12,817
| -------- |  | --------
Net current assets |  | 34,271 | 31,570
|  | -------- | --------
Total assets less current liabilities |  | 38,264 | 33,825

Provisions

Taxation including deferred tax |  | 998 | 564
|  | -------- | --------
Net assets |  | 37,266 | 33,261
|  | -------- | --------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 37,166 | 33,161
|  | -------- | --------
Shareholders funds |  | 37,266 | 33,261
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Calistro Consultants Limited

Statement of Financial Position (continued)

31 December 2024
These financial statements were approved by the board of directors and authorised for issue on 18 September 2025 , and are signed on behalf of the board by:

Dr D J Kirkham |
Director |

Company registration number: 01436420

Calistro Consultants Limited

Notes to the Financial Statements

Year ended 31 December 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Regent House, Bath Avenue, Wolverhampton, WV1 4EG.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
(a) Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
(b) Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
(c) Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
(d) Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
(e) Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Office equipment | - | 25% reducing balance

(f) Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
4. Tangible assets

| Equipment
| £
Cost |
At 1 January 2024 | 24,958
Additions | 3,069
| --------
At 31 December 2024 | 28,027
| --------
Depreciation |
At 1 January 2024 | 22,703
Charge for the year | 1,331
| --------
At 31 December 2024 | 24,034
| --------
Carrying amount |
At 31 December 2024 | 3,993
| --------
At 31 December 2023 | 2,255
| --------

5. Debtors

| 2024 | 2023
| £ | £
Trade debtors | 7,942 | 12,391
Other debtors | 20,000 | –
| -------- | --------
| 27,942 | 12,391
| -------- | --------

6. Creditors: amounts falling due within one year

| 2024 | 2023
| £ | £
Trade creditors | 2,727 | –
Corporation tax | 1,021 | 7,765
Social security and other taxes | 1,251 | 688
Other creditors | 7,650 | 4,364
| -------- | --------
| 12,649 | 12,817
| -------- | --------