REGISTERED NUMBER: 06163255 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Callida Consulting Ltd

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

8

DIRECTOR:

Mr N Robinson

REGISTERED OFFICE:

9 Brookfield

Duncan Close

Moulton Park

Northampton

NN3 6WL

REGISTERED NUMBER:

06163255 (England and Wales)

ACCOUNTANTS:

Clifford Roberts

Chartered Accountants

Pacioli House

9 Brookfield

Duncan Close

Northampton

Northamptonshire

NN3 6WL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

48,014

4,435

48,014

4,435

CURRENT ASSETS

Debtors

6

98,529

65,256

Cash at bank

121,572

189,948

220,101

255,204

CREDITORS

Amounts falling due within one year

7

132,822

157,966

NET CURRENT ASSETS

87,279

97,238

TOTAL ASSETS LESS CURRENT LIABILITIES

135,293

101,673

CREDITORS

Amounts falling due after more than one year

8

(52,378

)

(25,860

)

PROVISIONS FOR LIABILITIES

(12,004

)

-

NET ASSETS

70,911

75,813

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

70,811

75,713

SHAREHOLDERS' FUNDS

70,911

75,813

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 November 2025 and were signed by:

Mr N Robinson - Director

1.	STATUTORY INFORMATION

Callida Consulting Limited is a private company, limited by shares, incorporated and domiciled in England. The company's registered number and registered office address can be found on the Company Information Page.

The principal place of business is Gunners Cottage, Henfield Road, Albourne, west Sussex, BN6 9DE.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A - "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102 Section 1A") and with the Companies Act 2006. The financial statements have been prepared under the historical cost basis.

The financial statements are presented in Sterling (£) and cover the period to the 31st March each year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover is from expense reduction consultancy services provided to other companies.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method unless the effect of discounting would be immaterial, in which case they are stated at cost.

Leasing commitments

Rentals under operating leases are charged on a straight line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight line basis over the lease term.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 April 2024

and 31 March 2025

40,250

AMORTISATION

At 1 April 2024

and 31 March 2025

40,250

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

-

7,056

7,056

Additions

49,990

666

50,656

At 31 March 2025

49,990

7,722

57,712

DEPRECIATION

At 1 April 2024

-

2,621

2,621

Charge for year

5,832

1,245

7,077

At 31 March 2025

5,832

3,866

9,698

NET BOOK VALUE

At 31 March 2025

44,158

3,856

48,014

At 31 March 2024

-

4,435

4,435

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

55,118

58,564

Other debtors

43,411

6,692

98,529

65,256

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,848

4,729

Hire purchase contracts (see note 9)

9,000

-

Trade creditors

42,998

50,059

Taxation and social security

73,765

101,082

Other creditors

2,211

2,096

132,822

157,966

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

20,878

25,860

Hire purchase contracts (see note 9)

31,500

-

52,378

25,860

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

9,000

-

Between one and five years

31,500

-

40,500

-

Non-cancellable

operating leases

2025

2024

£

£

Within one year

204

2,454

Between one and five years

-

204

204

2,658

10.	FINANCIAL INSTRUMENTS

The company does not have significant exposure to foreign currency, cash flow and interest rate risks due to the nature of its trade. Exposure to credit and market risks arise in the normal course of the company's business. These risks are limited by the company's financial management policies and practices described below.

Credit risk

The company has exposure to credit risks predominately emanating from its customers. The company's exposure and it's customers credit worthiness is monitored so that any potential problems are detected at an early stage. Regular billing helps to ensure that the exposure to credit risk is minimised.

Liquidity risk

The directors have ultimate responsibility for liquidity risk management in maintaining adequate reserves and banking facilities.

Market risk

There is a market risk associated with the fluctuation in demand fo the consultancy services provided by the company. Most of this is mitigated by monitoring the markets to ensure that overheads and costs are tailored to the demand for the services offered.

The company holds no derivative financial instruments.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company was owed £43,411 (2024 - £6,692 ) from the persons with significant control.This amount was paid in full by 6th April 2025.