Calm Management Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06551198

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		86,320		115,154

			86,320		115,154
CURRENT ASSETS
Debtors	5	94,353		74,228
Cash at bank and in hand		56,661		103,520

		151,014		177,748
Creditors: Amounts Falling Due Within One Year	6	(189,714 )		(184,385 )

NET CURRENT ASSETS (LIABILITIES)			(38,700 )		(6,637 )

TOTAL ASSETS LESS CURRENT LIABILITIES			47,620		108,517

Creditors: Amounts Falling Due After More Than One Year	7		(6,666 )		(26,667 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(9,626 )		(15,194 )

NET ASSETS			31,328		66,656

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			31,326		66,654

SHAREHOLDERS' FUNDS			31,328		66,656

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Calm Management Limited

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 13 October 2025 and were signed on its behalf by:

Mr Marc Patrick

Director

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Calm Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06551198 . The registered office is Unit 7, Vulcan House, Restmor Way, Wallington, Surrey, SM6 7AH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

2.2. Turnover

Turnover represents amounts receivable for rent, net of VAT.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold	Over 10 years
Leasehold	Over 10 years or nil for improvements in progress
Plant & Machinery	Over 10 years
Motor Vehicles	Over 5 years
Fixtures & Fittings	Over 10 years or nil for assets not ready for use
Computer Equipment	Over 3 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2.4. Leasing and Hire Purchase Contracts

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

2.5. Financial Instruments

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

...CONTINUED

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Calm Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

2.5. Financial Instruments - continued

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2.6. Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised 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 calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity.

2.7. Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

2.8. Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Motor Vehicles
	£	£	£	£
Cost
As at 1 February 2024	188,413	198,324	89,833	80,195
Additions	-	11,706	-	-

As at 31 January 2025	188,413	210,030	89,833	80,195

Depreciation
As at 1 February 2024	188,413	143,944	75,227	44,705
Provided during the period	-	16,762	2,606	16,039

As at 31 January 2025	188,413	160,706	77,833	60,744

...CONTINUED

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Calm Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

Net Book Value
As at 31 January 2025	-	49,324	12,000	19,451

As at 1 February 2024	-	54,380	14,606	35,490


	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 February 2024	63,758	13,752	634,275
Additions	-	-	11,706

As at 31 January 2025	63,758	13,752	645,981

Depreciation
As at 1 February 2024	57,016	9,816	519,121
Provided during the period	2,843	2,290	40,540

As at 31 January 2025	59,859	12,106	559,661

Net Book Value
As at 31 January 2025	3,899	1,646	86,320

As at 1 February 2024	6,742	3,936	115,154

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	20,470	18,256
Other debtors	73,883	55,972

	94,353	74,228

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	74,478	54,639
Bank loans and overdrafts	20,000	20,000
Other creditors	78,781	68,884
Taxation and social security	16,455	40,862

	189,714	184,385

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	6,666	26,667

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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