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Registration number: SC514068

Callie Engineering Solutions Limited
Unaudited Filleted Financial Statements
for the Period from 1 September 2024 to 30 June 2025

Callie Engineering Solutions Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Callie Engineering Solutions Limited

Company Information

Directors | S Atkinson K Atkinson

Registered office | 3 Lambert Drive Dunfermline Fife KY12 7UB

Accountants | M&S Accountancy and Taxation Unit 26, Dunfermline Business Centre Izatt Avenue Dunfermline Fife KY11 3BZ

Callie Engineering Solutions Limited

(Registration number: SC514068)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | - | 943
Current assets |  |  |
Debtors | 5 | 3,991 | 1,410
Cash at bank and in hand |  | 18,062 | 79,674
|  | 22,053 | 81,084
Creditors: Amounts falling due within one year | 6 | (11,817) | (13,416)
Net current assets |  | 10,236 | 67,668
Total assets less current liabilities |  | 10,236 | 68,611
Provisions for liabilities |  | - | (156)
Net assets |  | 10,236 | 68,455
Capital and reserves |  |  |
Called up share capital | 7 | 2 | 2
Retained earnings |  | 10,234 | 68,453
Shareholders' funds |  | 10,236 | 68,455

For the financial period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 3 December 2025 and signed on its behalf by:

......................................... S Atkinson Director

Callie Engineering Solutions Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland .

The address of its registered office is:
3 Lambert Drive
Dunfermline
Fife
KY12 7UB

These financial statements were authorised for issue by the Board on 3 December 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Basis of preparation

The accounts have been prepared on the break up basis as it is the director's intention to strike off the company within 12 months of the balance sheet date.

Changes in circumstances

Reporting period The company has ceased trading and therfore has shortened its year end to 30 June 2025. As the comparative figures presented in the financial statements cover a 12 month period these are not directly comparable with those for the final period of trading.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities.

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 companys liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Callie Engineering Solutions Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 30 June 2025

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.
Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Office Equipment 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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

Financial instruments

The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2024 - 2).

Callie Engineering Solutions Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 30 June 2025

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 September 2024 | 4,003 | 4,003
Disposals | (4,003) | (4,003)
At 30 June 2025 | - | -
Depreciation
At 1 September 2024 | 3,060 | 3,060
Charge for the period | 236 | 236
Eliminated on disposal | (3,296) | (3,296)
At 30 June 2025 | - | -
Carrying amount
At 30 June 2025 | - | -
At 31 August 2024 | 943 | 943

5 | Debtors

Current | 2025 £ | 2024 £
Prepayments | - | 1,365
Other debtors | 3,991 | 45
| 3,991 | 1,410

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Taxation and social security | - | 5,716
Accruals and deferred income | 2,781 | 1,491
Other creditors | 9,036 | 6,209
| 11,817 | 13,416

Callie Engineering Solutions Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 30 June 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
A Ordinary of £1 each | 1 | 1 | 1 | 1
B Ordinary of £1 each | 1 | 1 | 1 | 1
| 2 | 2 | 2 | 2