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Registered number: 04839250
Calleva Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Inchmead Accountants
100 Berkshire Place
Winnersh
Wokingham
RG41 5RD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04839250
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,500 14,000
Tangible Assets 5 10,380 9,809
20,880 23,809
CURRENT ASSETS
Debtors 6 37,871 59,542
Investments 7 29,791 29,791
Cash at bank and in hand 361,899 210,311
429,561 299,644
Creditors: Amounts Falling Due Within One Year 8 (149,324 ) (142,291 )
NET CURRENT ASSETS (LIABILITIES) 280,237 157,353
TOTAL ASSETS LESS CURRENT LIABILITIES 301,117 181,162
NET ASSETS 301,117 181,162
CAPITAL AND RESERVES
Called up share capital 9 15,000 15,000
Profit and Loss Account 286,117 166,162
SHAREHOLDERS' FUNDS 301,117 181,162
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For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
On behalf of the board
Ms Lucinda Groves
Director
20 November 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Calleva Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04839250 . The registered office is 100 Berkshire Place, Winnersh, Wokingham, RG41 5RD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 rendering of services.
Rendering of services
Turnover from the rendering of services is recognised when the company is entiteld to charge for its services under the engagement agreement.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intellectual property assets are in the form of client engagement and project deployment modules and templates. The intellectual property was valued using discounted cashflow method and will continue to be revalued every five years on the same basis. It will be amortised to the profit and loss account over its estimated economic life of 10 years.


2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 10% reducing balance
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Unlisted Investments
Unlisted investments are initially recognised at cost. In subsequent years, where investments whose fair value cannot be reliably measured, those are carried at cost less impairments, while those whose fair value can be reliably measured are carried at fair value with any changes in value charged to the profit and loss account
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
2 2
4. Intangible Assets
Other
£
Cost
As at 1 August 2024 35,000
As at 31 July 2025 35,000
Amortisation
As at 1 August 2024 21,000
Provided during the period 3,500
As at 31 July 2025 24,500
Net Book Value
As at 31 July 2025 10,500
As at 1 August 2024 14,000
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 August 2024 22,800 4,399 27,467 10,424 65,090
Additions - - - 1,733 1,733
As at 31 July 2025 22,800 4,399 27,467 12,157 66,823
Depreciation
As at 1 August 2024 14,197 4,399 27,469 9,216 55,281
Provided during the period 860 - - 302 1,162
As at 31 July 2025 15,057 4,399 27,469 9,518 56,443
Net Book Value
As at 31 July 2025 7,743 - (2 ) 2,639 10,380
As at 1 August 2024 8,603 - (2 ) 1,208 9,809
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 37,871 59,542
7. Current Asset Investments
2025 2024
£ £
Unlisted investments 29,791 29,791
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (316 ) 861
Corporation tax 95,669 106,874
Other taxes and social security 30,986 7,623
VAT 22,397 26,020
Director's loan account 588 913
149,324 142,291
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 15,000 15,000
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10. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 165,000 215,000
11. Ultimate Controlling Party
The company's ultimate controlling party is Lucinda Groves by virtue of their ownership of 100% of the issued share capital in the company.
12. Dividends and other distributions
Dividends and other distributions to the company’s shareholder are recognised as a liability in the financial statements in the period in which the dividends and other distributions are approved by the shareholder. These amounts are recognised in the statement of changes in equity.

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