Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 2024-07-01 false 6 7 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06300546 2024-07-01 2025-06-30 06300546 2023-07-01 2024-06-30 06300546 2025-06-30 06300546 2024-06-30 06300546 c:Director1 2024-07-01 2025-06-30 06300546 c:RegisteredOffice 2024-07-01 2025-06-30 06300546 d:Buildings d:ShortLeaseholdAssets 2024-07-01 2025-06-30 06300546 d:Buildings d:ShortLeaseholdAssets 2025-06-30 06300546 d:Buildings d:ShortLeaseholdAssets 2024-06-30 06300546 d:PlantMachinery 2024-07-01 2025-06-30 06300546 d:PlantMachinery 2025-06-30 06300546 d:PlantMachinery 2024-06-30 06300546 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 06300546 d:FurnitureFittings 2024-07-01 2025-06-30 06300546 d:FurnitureFittings 2025-06-30 06300546 d:FurnitureFittings 2024-06-30 06300546 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 06300546 d:OfficeEquipment 2025-06-30 06300546 d:OfficeEquipment 2024-06-30 06300546 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 06300546 d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 06300546 d:CurrentFinancialInstruments 2025-06-30 06300546 d:CurrentFinancialInstruments 2024-06-30 06300546 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 06300546 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 06300546 d:ShareCapital 2025-06-30 06300546 d:ShareCapital 2024-06-30 06300546 d:RetainedEarningsAccumulatedLosses 2025-06-30 06300546 d:RetainedEarningsAccumulatedLosses 2024-06-30 06300546 c:FRS102 2024-07-01 2025-06-30 06300546 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 06300546 c:FullAccounts 2024-07-01 2025-06-30 06300546 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 06300546 2 2024-07-01 2025-06-30 06300546 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 06300546 CALLEIJA LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
CALLEIJA LIMITED COMPANY INFORMATION
Director | J. F. Calleija
Registered number | 06300546
Registered office | 1st Floor Sackville House
| 143-149 Fenchurch Street
| London
| EC3M 6BL
CALLEIJA LIMITED CONTENTS
| Page
Balance Sheet | 1
Notes to the Financial Statements | 2 - 7
CALLEIJA LIMITED REGISTERED NUMBER: 06300546 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 6,289 |  | 11,020
Current assets |  |  |  |  |
Stocks | 5 | 1,296,607 |  | 1,363,888 |
Debtors | 6 | 100,242 |  | 65,603 |
Cash at bank and in hand |  | 29,888 |  | 74,615 |
|  | 1,426,737 |  | 1,504,106 |
Creditors: amounts falling due within one year | 7 | (3,138,590) |  | (3,369,535) |
Net current liabilities |  |  | (1,711,853) |  | (1,865,429)
Net liabilities |  |  | (1,705,564) |  | (1,854,409)
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | - |  | -
Profit and loss account |  |  | (1,705,564) |  | (1,854,409)
Equity shareholder's deficit |  |  | (1,705,564) |  | (1,854,409)
The director considers 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 director acknowledges his 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 Director's Report and Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 January 2026.
J. F. Calleija
Director
The notes on pages 2 to 7 form part of these financial statements. Page 1
CALLEIJA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Calleija Limited (company number: 06300546), having its registered office at 1st Floor Sackville House, 143-149 Fenchurch Street, London, England, EC3M 6BL and its principal place of business at 7 The Royal Arcade, Mayfair, London, W1S 4SG, is a private limited company incorporated in England and Wales. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the year end, the Company had net liabilities of £1,705,564 (2024: £1,854,409). The financial statements have been prepared on a going concern basis, which contemplates the continuity of the normal business activity of the Company and the realisation of assets and the settlement of liabilities by the Company in the normal course of its business. Should the Company be unable to continue as a going concern the parent entity has agreed to enter funding arrangements to assist the continuation of the normal course of its business.
| 2.3 | Statement of Cash Flows
The Company has taken advantage of the exemption in Financial Reporting Standard 102, Section 1A.7 from the requirement to provide a Statement of Cash Flows on the grounds that it is a small company.
| 2.4 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.5 | Interest income
Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method. Page 2
CALLEIJA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.6 | 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 charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Short-term leasehold property | - | 10% | straight-line
|  |  |  | Plant and machinery | - | 20% | straight-line
|  |  |  | Fixtures, fittings and equipment | - | 20% | 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. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings.
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each Balance Sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of Income and Retained Earnings.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.10 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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 liabilities simultaneously. Page 3
CALLEIJA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.11 | Creditors
Short-term creditors are measured at the transaction price.
| 2.12 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is British Pound Sterling (GBP). 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. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in Statement of Income and Retained Earnings.
| 2.13 | Finance costs
Finance costs are charged to the Statement of Income and Retained Earnings.
| 2.14 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to the Statement of Income and retained Earnings on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.15 | Pensions
Defined contribution pension plan The Company operates 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 the Statement of Income and Retained Earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
CALLEIJA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.16 | Taxation
Tax is recognised in the Statement of Income and Retained Earnings. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
3. | Employees
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Wages and salaries | 298,542 | 339,392
| Social security costs | 25,197 | 33,080
| Cost of defined contribution scheme | 8,116 | 9,205
|  | 331,855 | 381,677
| The average monthly number of employees, including directors, during the year was 6 (2024 - 7).
Page 5
CALLEIJA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Short-term leasehold property | Plant and machinery | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost |  |  |  |  |
| At 1 July 2024 and 30 June 2025 | 27,879 | 20,699 | 619,158 | 52,165 | 719,901
| Depreciation |  |  |  |  |
| At 1 July 2024 | 22,304 | 17,120 | 619,158 | 50,299 | 708,881
| Charge for the year | 2,788 | 1,044 | - | 899 | 4,731
| At 30 June 2025 | 25,092 | 18,164 | 619,158 | 51,198 | 713,612
| Net book value |  |  |  |  |
| At 30 June 2025 | 2,787 | 2,535 | - | 967 | 6,289
| At 30 June 2024 | 5,575 | 3,579 | - | 1,866 | 11,020
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 1,296,607 | 1,363,888
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 115 | -
| Other debtors | 2,248 | 2,308
| Prepayments and accrued income | 97,879 | 63,295
|  | 100,242 | 65,603
Page 6
CALLEIJA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 253,756 | 114,264
| Amounts owed to group companies | 2,643,006 | 2,999,617
| Other taxation and social security | 5,877 | 16,428
| Other creditors | 231,849 | 234,983
| Accruals and deferred income | 4,102 | 4,243
|  | 3,138,590 | 3,369,535
8. | Pension commitments
The Company operates a defined contribution pension plan. The assets of the plan are held separately from those of the Company in an independently-administered fund. The pension costs represent contributions payable by the Company to the fund and amounted to £8,116 (2024: £9,205). Contributions totalling £1,402 (2024: £1,563) were payable to the fund at the Balance Sheet date, and are included as part of accruals and deferred income.
9. | Related party transactions
| Included within creditors are amounts due to a company over which the director has control of £2,643,006 (2024: £2,999,617). At the year end £Nil (2024: £198) was owed from the director of the Company. No interest is chargeable on the balance, which was settled within 9 months of the year end. The Company has taken advantage of the exemption provided in Financial Reporting Standard 102, Section 1A, Paragraph 33.1A from disclosing transactions with members of the same group that are wholly owned.
Page 7