ACCOUNTS - Final Accounts

Registered number: 03844878

CALLMONITOR LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025


CALLMONITOR LIMITED

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 5


CALLMONITOR LIMITED REGISTERED NUMBER:03844878

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Tangible fixed assets	4		3,229		5,115
Current assets
Stocks	5	29,314		33,266
Debtors: amounts falling due within one year	6	40,485		43,116
Cash at bank and in hand		238,074		340,053
		307,873		416,435
Current liabilities
Creditors: amounts falling due within one year	7	(121,812)		(150,913)
Net current assets			186,061		265,522
Net assets			189,290		270,637

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		189,190	270,537
		189,290	270,637

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 December 2025.

R L Offenbach

Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1


CALLMONITOR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Callmonitor Limited is a private limited liability company incorporated in England and Wales, with its business and registered office address at First Floor Front, 207 Regent Street, London, W1B 4ND.
The Company's principal activity is the sale of fixed, mobile & global satellite telecommunications equipment and airtime.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Turnover

Turnover comprises revenue recognised by the Company in respect of goods and services supplied during the year, exclusive of Value Added Tax.
Revenue for services is recognised in the period to which it relates. Revenue for telecommunication equipment sold is recognised when the goods are dispatched.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided on the following basis:

				Computer and office equipment	-	25% straight line
				Rental equipment	-	25% straight line

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.

2.4

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

2.5

Debtors

Short term debtors are measured at the transaction price, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions.

Page 2


CALLMONITOR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.7

Creditors

Short term creditors are measured at the transaction price.

2.8

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is £ Sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

2.9

Dividends

Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2.10

Pensions

Defined contribution pension plan

The Company contributes to 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 payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

2.11

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Employees

The average monthly number of employees, including directors, during the year was 4 (2024 - 4).

Page 3


CALLMONITOR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Tangible fixed assets

	Computer equipment	Rental equipment	Total
	£	£	£
Cost
At 1 April 2024	33,046	55,979	89,025
At 31 March 2025	33,046	55,979	89,025
Depreciation
At 1 April 2024	30,599	53,311	83,910
Charge for the year on owned assets	862	1,024	1,886
At 31 March 2025	31,461	54,335	85,796
Net book value
At 31 March 2025	1,585	1,644	3,229
At 31 March 2024	2,447	2,668	5,115

5.	Stocks
		2025	2024
		£	£

	Goods for resale	29,314	33,266

Debtors

					2025	2024
					£	£

Trade debtors	11,953	13,480
Other debtors	8,433	10,739
Prepayments	20,099	18,897
	40,485	43,116

Page 4


CALLMONITOR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	38,533	62,289
Taxation and social security	29,512	44,126
Other creditors	49,867	40,598
Accruals and deferred income	3,900	3,900
	121,812	150,913

8.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1 each	100	100

Page 5