REGISTERED NUMBER: 02787072 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CALLISTO LIMITED

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTORS:

S A Rawson

B M Rawson

SECRETARY:

B M Rawson

REGISTERED OFFICE:

3 Bath Mews

Bath Parade

Cheltenham

Gloucestershire

GL53 7HL

REGISTERED NUMBER:

02787072 (England and Wales)

ACCOUNTANTS:

Smith Heath Limited

3 - 4 Bath Mews

Bath Parade

Cheltenham

Gloucestershire

GL53 7HL

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Callisto Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Callisto Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Callisto Limited and state those matters that we have agreed to state to the Board of Directors of Callisto Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Callisto Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Callisto Limited. You consider that Callisto Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Callisto Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Smith Heath Limited

3 - 4 Bath Mews

Bath Parade

Cheltenham

Gloucestershire

GL53 7HL

25 November 2025

FIXED ASSETS

Tangible assets

4

9,468

12,626

Investments

5

318,441

290,316

327,909

302,942

CURRENT ASSETS

Debtors

6

19,961

40,916

Cash at bank

45,265

143,449

65,226

184,365

CREDITORS

Amounts falling due within one year

7

2,772

2,150

NET CURRENT ASSETS

62,454

182,215

TOTAL ASSETS LESS CURRENT LIABILITIES

390,363

485,157

PROVISIONS FOR LIABILITIES

15,903

15,495

NET ASSETS

374,460

469,662

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Fair value reserve

8

69,323

66,058

Retained earnings

303,137

401,604

374,460

469,662

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 directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 November 2025 and were signed on its behalf by:

S A Rawson - Director

1.	STATUTORY INFORMATION

Callisto Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets

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

Fixtures, fittings and equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Fixed asset investments

Fixed asset investments are stated at fair value. Any aggregate surplus or deficit arising from changes in fair value are recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

and

Motor

equipment

vehicles

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

6,118

28,237

34,355

DEPRECIATION

At 1 April 2024

3,171

18,558

21,729

Charge for year

738

2,420

3,158

At 31 March 2025

3,909

20,978

24,887

NET BOOK VALUE

At 31 March 2025

2,209

7,259

9,468

At 31 March 2024

2,947

9,679

12,626

5.	FIXED ASSET INVESTMENTS

Listed

Unlisted

investments

investments

Totals

£

£

£

COST OR VALUATION

At 1 April 2024

248,500

41,816

290,316

Additions

-

24,500

24,500

Disposals

-

(407

)

(407

)

Revaluations

4,104

(72

)

4,032

At 31 March 2025

252,604

65,837

318,441

NET BOOK VALUE

At 31 March 2025

252,604

65,837

318,441

At 31 March 2024

248,500

41,816

290,316

Cost or valuation at 31 March 2025 is represented by:

Listed

Unlisted

investments

investments

Totals

£

£

£

Valuation in 2020

(3,185

)

42,853

39,668

Valuation in 2021

27,747

(1,640

)

26,107

Valuation in 2022

2,395

(419

)

1,976

Valuation in 2023

(846

)

1,888

1,042

Valuation in 2024

14,024

(1,264

)

12,760

Valuation in 2025

4,104

(72

)

4,032

Cost

208,365

24,491

232,856

252,604

65,837

318,441

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

19,961

40,916

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

2,772

2,150

8.

RESERVES

Fair

value

reserve

£

At 1 April 2024

66,058

Revaluation in the year

4,032

Deferred tax on revaluation

(767

)

At 31 March 2025

69,323

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

B M Rawson

Balance outstanding at start of year

9,816

14,391

Amounts repaid

(4,810

)

(4,575

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,006

9,816