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CALLS9 LIMITED

Registered Number
07771594
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

CALLS9 LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors | PEARCE, David Adam Schofield, Dr
| RONEY, Adam Peter
| RONEY, Peter John

Registered Address | 1 Broad Gate
| The Headrow
| Leeds
| LS1 8EQ

Registered Number | 07771594 (England and Wales)

CALLS9 LIMITED
Statement of Financial Position
31 December 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 18,541 |  |  |  | 178,224
Tangible assets | 4 |  |  | 16,561 |  |  |  | 20,636
|  |  |  | 35,102 |  |  |  | 198,860
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 48,641 |  |  |  | 74,933 |  |
Cash at bank and on hand |  | 51,351 |  |  |  | 176,222 |  |
|  | 99,992 |  |  |  | 251,155 |  |
Creditors amounts falling due within one year | 6 | (103,962) |  |  |  | (168,049) |  |
Net current assets (liabilities) |  |  |  | (3,970) |  |  |  | 83,106
Total assets less current liabilities |  |  |  | 31,132 |  |  |  | 281,966
Creditors amounts falling due after one year | 7 |  |  | (26,133) |  |  |  | (45,733)
Provisions for liabilities | 8 |  |  | - |  |  |  | (1,413)
Net assets |  |  |  | 4,999 |  |  |  | 234,820
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Share premium |  |  |  | 224,885 |  |  |  | 224,885
Profit and loss account |  |  |  | (219,887) |  |  |  | 9,934
Shareholders' funds |  |  |  | 4,999 |  |  |  | 234,820

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 14 October 2025, and are signed on its behalf by:
RONEY, Adam Peter Director Registered Company No. 07771594

CALLS9 LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Turnover policy
--- | ---
| 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/or 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.

| Interest income
--- | ---
| Interest income is recognised using the effective interest rate method.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| Borrowing costs
--- | ---
| Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

| Finance costs
--- | ---
| Finance costs charged to the profit or loss include interest expense calculated using the effective interest method, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

| Deferred tax
--- | ---
| 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.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Development costs
--- | ---
| Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. Capitalised development costs are stated at cost less accumulated amortisation and accumulated impairment losses (cost model). Amortisation is recognised using the straight-line basis over a period of 5 years and results in the carrying amount being expensed in the income statement over the estimated useful life.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Fixtures and fittings | 25
| Office Equipment | 25

| Trade and other 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.

| Trade and other 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.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 5 |  | 13

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 24 | 798,415 |  | 798,415
| At 31 December 24 | 798,415 |  | 798,415
| Amortisation and impairment
| At 01 January 24 | 620,191 |  | 620,191
| Charge for year | 159,683 |  | 159,683
| At 31 December 24 | 779,874 |  | 779,874
| Net book value
| At 31 December 24 | 18,541 |  | 18,541
| At 31 December 23 | 178,224 |  | 178,224

4. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 24 | 2,132 |  | 46,917 |  | 49,049
| Additions | - |  | 1,166 |  | 1,166
| At 31 December 24 | 2,132 |  | 48,083 |  | 50,215
| Depreciation and impairment
| At 01 January 24 | 1,823 |  | 26,590 |  | 28,413
| Charge for year | 77 |  | 5,164 |  | 5,241
| At 31 December 24 | 1,900 |  | 31,754 |  | 33,654
| Net book value
| At 31 December 24 | 232 |  | 16,329 |  | 16,561
| At 31 December 23 | 309 |  | 20,327 |  | 20,636

5. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 18,298 |  | 66,086
| Other debtors | 1,289 |  | 1,504
| Prepayments and accrued income | 29,054 |  | 7,343
| Total | 48,641 |  | 74,933

6. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 11,139 |  | -
| Bank borrowings and overdrafts | 19,600 |  | 19,600
| Amounts owed to related parties | 2,445 |  | -
| Taxation and social security | 2,810 |  | 12,295
| Payments received on account | 61,252 |  | 131,270
| Other creditors | 1,572 |  | 1,385
| Accrued liabilities and deferred income | 5,144 |  | 3,499
| Total | 103,962 |  | 168,049

7. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 26,133 |  | 45,733
| Total | 26,133 |  | 45,733

8. | Provisions for liabilities
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Other provisions | - |  | 1,413
| Total | - |  | 1,413