CALM DOWN CALM DOWN LIMITED


Director	SHANAHAN, John Michael


Company Secretary	DAVENPORTS GROUP LTD


Registered Address	53 King Street
	Manchester
	M2 4LQ


Registered Number	08991860 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		8,416		10,520
			8,416		10,520
Current assets
Stocks		325		548
Debtors	4	78,773		25,467
Cash at bank and on hand		106		9,520
		79,204		35,535
Creditors amounts falling due within one year	5	(110,438)		(68,153)
Net current assets (liabilities)			(31,234)		(32,618)
Total assets less current liabilities			(22,818)		(22,098)
Creditors amounts falling due after one year	6		(258,459)		(327,624)
Net assets			(281,277)		(349,722)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(281,278)		(349,723)
Shareholders' funds			(281,277)		(349,722)

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 Director acknowledges 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 17 December 2025, and are signed on its behalf by:

SHANAHAN, John Michael
Director
Registered Company No. 08991860

CALM DOWN CALM DOWN LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

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.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	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 profit or loss.

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 profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	10,606
	At 31 March 25	10,606
	Depreciation and impairment
	At 01 April 24	86
	Charge for year	2,104
	At 31 March 25	2,190
	Net book value
	At 31 March 25	8,416
	At 31 March 24	10,520

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	65,258	17,371
Other debtors	31	-
Prepayments and accrued income	13,484	8,096
Total	78,773	25,467


	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.

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.

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	73,005	37,781
Bank borrowings and overdrafts	-	52
Taxation and social security	26,098	30,320
Other creditors	11,335	-
Total	110,438	68,153


	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.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	37,117	42,416
Amounts owed to related parties	199,342	259,708
Other creditors	22,000	25,500
Total	258,459	327,624