Company registration number 09831421 (England and Wales)
CALEB TRANSFORMATION SERVICES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
CALEB TRANSFORMATION SERVICES LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
CALEB TRANSFORMATION SERVICES LTD (REGISTERED NUMBER: 09831421)
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
49,951
4,611
Current assets
Debtors
4
26,786
8,053
Cash at bank and in hand
27,542
30,436
54,328
38,489
Creditors: amounts falling due within one year
5
(45,177)
(41,915)
Net current assets/(liabilities)
9,151
(3,426)
Total assets less current liabilities
59,102
1,185
Creditors: amounts falling due after more than one year
6
(43,448)
-
0
Provisions for liabilities
(12,445)
(1,048)
Net assets
3,209
137
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
3,109
37
Total equity
3,209
137
CALEB TRANSFORMATION SERVICES LTD (REGISTERED NUMBER: 09831421)
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

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

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 3 November 2025 and are signed on its behalf by:
Mr M Honeywood
Director
CALEB TRANSFORMATION SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Caleb Transformation Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is The Square, Wrotham, Sevenoaks, Kent, TN15 7AA.

1.1
Accounting convention

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 a mounts in these financial statements are rounded to the nearest £1.

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

1.2
Going concern

These financial statements are prepared on the going concern basis. The directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue comprises fees earned from the provision of IT consultancy services to clients.

1.4
Tangible fixed assets

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:

Fixtures and fittings
- 25% reducing balance
Computers
- 25% reducing balance
Motor vehicles
-25% reducing balance

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.

1.5
Taxation

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

CALEB TRANSFORMATION SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
CALEB TRANSFORMATION SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
3
Tangible fixed assets
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2024
2,078
6,738
-
0
8,816
Additions
-
0
609
51,360
51,969
At 31 March 2025
2,078
7,347
51,360
60,785
Depreciation and impairment
At 1 April 2024
1,541
2,664
-
0
4,205
Depreciation charged in the year
134
1,145
5,350
6,629
At 31 March 2025
1,675
3,809
5,350
10,834
Carrying amount
At 31 March 2025
403
3,538
46,010
49,951
At 31 March 2024
537
4,074
-
0
4,611
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
20,400
4,500
Other debtors
6,386
3,553
26,786
8,053
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
36,783
39,463
Other creditors
8,394
2,452
45,177
41,915
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
43,448
-
0
CALEB TRANSFORMATION SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
7
Related party transactions

Included in other debtors is a balance of £6,386 (2024: £nil) owed to the company by a company with common directors.

8
Directors' transactions

Included in other debtors is an amount of £nil (2024: £3,553) owed by the directors.

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