Company registration number 05823490 (England and Wales)
CALL ASSIST HOLDINGS LIMITED
ANNUAL REPORT AND CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
CALL ASSIST HOLDINGS LIMITED
COMPANY INFORMATION
Directors
Mr Richard Stevens
Mr Edward Wright
Secretary
Mr Richard Stevens
Company number
05823490
Registered office
Axis Court
North Station Road
Colchester
CO1 1UX
Auditor
Streets Audit LLP
c/o The Old Exchange
64 West Stockwell Street
Colchester
Essex
CO1 1HE
CALL ASSIST HOLDINGS LIMITED
CONTENTS
Page
Strategic report
1
Directors' report
2 - 3
Directors' responsibilities statement
4
Independent auditor's report
5 - 8
Group statement of comprehensive income
9
Group balance sheet
10
Company balance sheet
11
Group statement of changes in equity
12
Company statement of changes in equity
13
Group statement of cash flows
14
Company statement of cash flows
15
Notes to the financial statements
16 - 28
CALL ASSIST HOLDINGS LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 30 APRIL 2025
- 1 -

The directors present the strategic report for the year ended 30 April 2025.

Review of the business

The group continues to build on its sound base and increase its share of the market, as well as softly launching into new markets.

Principal risks and uncertainties

There is considerable competition within this market particularly with larger scheme business, but the group offers a high standard of service, flexibility and competitive pricing which helps to maintain its position.

Forecasting is reasonably accurate with variations occurring in the normal course of business.

Development and performance

There are many challenges within the market and the group endeavours to improve its service standards year by year. Pressures on costs remain an issue and the group tries to manage these prudently by systems development, training and technological advances. The business is generally low margin therefore it is important that the group continues to maintain this approach.

The group is diversifying its product range and services.

Key performance indicators

The detailed profit and loss account, balance sheet and cash flow statements remain the key financial performance indicators to the directors and are satisfactory for this financial year. Growth and concentration in well performing areas, as well as increased efficiency means the company's profit remains stable.

On behalf of the board

Mr Richard Stevens
Director
15 January 2026
CALL ASSIST HOLDINGS LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -

The directors present their annual report and financial statements for the year ended 30 April 2025.

Principal activities

Call Assist Holdings Limited is the parent company for a company that engages in the provision of insurance related assistance services, primarily in the field of vehicle recovery insurance. At 30 April 2025 the company had one subsidiary and four sub-subsidiaries.

Results and dividends

The results for the year are set out on page 9.

No ordinary dividends were paid. The directors do not recommend payment of a final dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr Richard Stevens
Mr Edward Wright
Disabled persons

Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment within the group continues and that the appropriate training is arranged. It is the policy of the group that the training, career development and promotion of disabled persons should, as far as possible, be identical to that of other employees.

Employee involvement

The group's policy is to consult and discuss with employees, through staff councils and at meetings, matters likely to affect employees' interests.

Information about matters of concern to employees is given through information bulletins and reports which seek to achieve a common awareness on the part of all employees of the financial and economic factors affecting the group's performance.

Future developments

The group plans to continue its provision of insurance related assurance services. The development of its new software continues and is a major cost to the group.

CALL ASSIST HOLDINGS LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the auditor of the group is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the auditor of the group is aware of that information.

On behalf of the board
Mr Richard Stevens
Director
15 January 2026
CALL ASSIST HOLDINGS LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
CALL ASSIST HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF CALL ASSIST HOLDINGS LIMITED
- 5 -
Opinion

We have audited the financial statements of Call Assist Holdings Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 April 2025 which comprise the group statement of comprehensive income, the group balance sheet, the company balance sheet, the group statement of changes in equity, the company statement of changes in equity, the group statement of cash flows, the company statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the group's and the parent company's affairs as at 30 April 2025 and of the group's profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

CALL ASSIST HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF CALL ASSIST HOLDINGS LIMITED
- 6 -

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- T he information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- The strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and their environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- the parent company financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the parent company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

We considered the nature of the group’s industry and its control environment, and reviewed the group’s documentation of their policies and procedures relating to fraud and compliance with laws and regulations. We also enquired of management about their own identification and assessment of the risks of irregularities.

We obtained an understanding of the legal and regulatory framework that the group operates in, and identified the key laws and regulations that:

- Had a direct effect on the determination of material of amounts and disclosures in the financial statements. These included the UK Companies Act, pensions legislation, tax legislation; and

- Do not have a direct effect on the financial statements but compliance with which may be fundamental to the group's ability to operate or to avoid a material penalty. These included the Financial Conduct Authority regulations.

CALL ASSIST HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF CALL ASSIST HOLDINGS LIMITED
- 7 -

We discussed among the audit engagement team the opportunities and incentives that may exist within the group for fraud and how and where fraud might occur in the financial statements. As a result of performing the above, we identified the greatest potential for fraud or non-compliance with laws and regulations in the following areas, and our specific procedures performed to address them are described below:

The group earns fees and commissions from its insurance-related vehicle recovery activities and there is a fraud risk that bordereaux are inappropriately accelerated or deferred between accounting periods.

We have assessed that there is a significant risk of material misstatement relating to revenue recognition which is pinpointed to the cut off assertion specifically around the year end.

- We obtained an understanding of the revenue process, including procedures for recharging recovery costs to insurers and the flow of financial information into the general ledger;

- Assessed the design and implementation of controls in the revenue process specifically focusing on the controls that address revenue recognition cut-off and bordereaux reconciliations; and

- Performed additional cut-off testing around the year-end date by reviewing revenue recognised after-date to identify any transactions which may have been erroneously recognised as revenue in the incorrect period.

In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments; assessed whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluated the business rationale of any significant transactions that are unusual or outside the normal course of business.

In addition to the above, our procedures to respond to the risks identified included the following:

- reviewing financial statement disclosures by testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;

- performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;

- enquiring of management concerning actual and potential litigation and claims, and instances of non-compliance with laws and regulations.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

CALL ASSIST HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF CALL ASSIST HOLDINGS LIMITED
- 8 -

Use of our report

This report is made solely to the parent company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the parent company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the parent company and the parent company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Michael Greene BSc FCCA (Senior Statutory Auditor)
For and on behalf of Streets Audit LLP
15 January 2026
Chartered Accountants
Statutory Auditor
c/o The Old Exchange
64 West Stockwell Street
Colchester
Essex
CO1 1HE
CALL ASSIST HOLDINGS LIMITED
GROUP STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 APRIL 2025
- 9 -
2025
2024
Notes
£
£
Turnover
3
18,096,809
16,475,532
Cost of sales
(4,718,524)
(4,708,829)
Gross profit
13,378,285
11,766,703
Administrative expenses
(11,800,685)
(11,927,481)
Other operating income
514,575
110,467
Operating profit/(loss)
4
2,092,175
(50,311)
Interest receivable and similar income
8
434,539
263,372
Profit before taxation
2,526,714
213,061
Tax on profit
9
(614,402)
(114,906)
Profit for the financial year
1,912,312
98,155
Profit for the financial year is attributable to:
- Owners of the parent company
1,858,920
83,236
- Non-controlling interests
53,392
14,919
1,912,312
98,155
Total comprehensive income for the year is attributable to:
- Owners of the parent company
1,858,920
83,236
- Non-controlling interests
53,392
14,919
1,912,312
98,155

The profit and loss account has been prepared on the basis that all operations are continuing operations.

CALL ASSIST HOLDINGS LIMITED
GROUP BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 10 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
11
703,435
723,412
Investments
12
804,571
804,571
1,508,006
1,527,983
Current assets
Debtors
15
1,442,429
1,636,875
Cash at bank and in hand
12,965,839
10,731,326
14,408,268
12,368,201
Creditors: amounts falling due within one year
16
(5,569,801)
(5,462,023)
Net current assets
8,838,467
6,906,178
Total assets less current liabilities
10,346,473
8,434,161
Provisions for liabilities
Deferred tax liability
17
227
227
(227)
(227)
Net assets
10,346,246
8,433,934
Capital and reserves
Called up share capital
19
80
80
Capital redemption reserve
21
21
Profit and loss reserves
9,904,860
8,045,940
Equity attributable to owners of the parent company
9,904,961
8,046,041
Non-controlling interests
441,285
387,893
10,346,246
8,433,934
The financial statements were approved by the board of directors and authorised for issue on 15 January 2026 and are signed on its behalf by:
15 January 2026
Mr Richard Stevens
Director
CALL ASSIST HOLDINGS LIMITED
COMPANY BALANCE SHEET
AS AT 30 APRIL 2025
30 April 2025
- 11 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
11
649,984
638,873
Investments
12
561,742
561,742
1,211,726
1,200,615
Current assets
Debtors
15
21,400
11,395
Cash at bank and in hand
2,523,627
1,604,276
2,545,027
1,615,671
Creditors: amounts falling due within one year
16
(231,353)
(96,156)
Net current assets
2,313,674
1,519,515
Net assets
3,525,400
2,720,130
Capital and reserves
Called up share capital
19
80
80
Capital redemption reserve
21
21
Profit and loss reserves
3,525,299
2,720,029
Total equity
3,525,400
2,720,130

As permitted by section 408 of the Companies Act 2006, the c ompany has not presented its own profit and loss account and related notes. The c ompany’s profit for the year was £805,270 (2024 - £774,214 profit).

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 15 January 2026 and are signed on its behalf by:
15 January 2026
Mr Richard Stevens
Director
Company registration number 05823490 (England and Wales)
CALL ASSIST HOLDINGS LIMITED
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2025
- 12 -
Share capital
Capital redemption reserve
Profit and loss reserves
Total controlling interest
Non-controlling interest
Total
Notes
£
£
£
£
£
£
Balance at 1 May 2023
80
21
7,962,704
7,962,805
428,530
8,391,335
Year ended 30 April 2024:
Profit and total comprehensive income
-
-
83,236
83,236
14,919
98,155
Dividends
-
-
-
-
(55,556)
(55,556)
Balance at 30 April 2024
80
21
8,045,940
8,046,041
387,893
8,433,934
Year ended 30 April 2025:
Profit and total comprehensive income
-
-
1,858,920
1,858,920
53,392
1,912,312
Balance at 30 April 2025
80
21
9,904,860
9,904,961
441,285
10,346,246
CALL ASSIST HOLDINGS LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2025
- 13 -
Share capital
Capital redemption reserve
Profit and loss reserves
Total
£
£
£
£
Balance at 1 May 2023
80
21
1,945,815
1,945,916
Year ended 30 April 2024:
Profit and total comprehensive income for the year
-
-
774,214
774,214
Balance at 30 April 2024
80
21
2,720,029
2,720,130
Year ended 30 April 2025:
Profit and total comprehensive income
-
-
805,270
805,270
Balance at 30 April 2025
80
21
3,525,299
3,525,400
CALL ASSIST HOLDINGS LIMITED
GROUP STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 APRIL 2025
- 14 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
21
2,223,457
1,835,741
Income taxes paid
(322,866)
(174,729)
Net cash inflow from operating activities
1,900,591
1,661,012
Investing activities
Purchase of tangible fixed assets
(45,061)
(40,387)
Interest received
434,539
263,372
Net cash generated from investing activities
389,478
222,985
Financing activities
Dividends paid to equity shareholders
(55,556)
55,556
Dividends paid to non-controlling interests
-
(55,556)
Net cash used in financing activities
(55,556)
-
Net increase in cash and cash equivalents
2,234,513
1,883,997
Cash and cash equivalents at beginning of year
10,731,326
8,847,329
Cash and cash equivalents at end of year
12,965,839
10,731,326
CALL ASSIST HOLDINGS LIMITED
COMPANY STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 APRIL 2025
- 15 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
22
883,452
207,802
Income taxes paid
-
0
(65,359)
Net cash inflow from operating activities
883,452
142,443
Investing activities
Purchase of tangible fixed assets
(31,560)
-
0
Interest received
67,459
25,671
Dividends received
-
0
944,444
Net cash generated from investing activities
35,899
970,115
Net increase in cash and cash equivalents
919,351
1,112,558
Cash and cash equivalents at beginning of year
1,604,276
491,718
Cash and cash equivalents at end of year
2,523,627
1,604,276
CALL ASSIST HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 16 -
1
Accounting policies
Company information

Call Assist Holdings Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is Axis Court, North Station Road, Colchester, Essex.

The group consists of Call Assist Holdings Limited and all of its subsidiaries.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

As permitted by section 408 of the Companies Act 2006, the c ompany has not presented its own profit and loss account and related notes. The c ompany’s profit for the year was £805,270 (2024 - £774,214 profit).

The consolidated financial statements incorporate those of Call Assist Holdings Limited and all of its subsidiaries (ie entities that the g roup controls through its power to govern the financial and operating policies so as to obtain economic benefits).

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover represents amounts receivable for services net of VAT where applicable.

Revenue earned from profit share arrangements are recognised when the amount of the profit share can be reliably calculated, it is the result of a past event and it is probable that it will be paid.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

CALL ASSIST HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 17 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Freehold
2% straight line
Plant and machinery
25% straight line
Fixtures, fittings & equipment
25% straight line
Motor vehicles
25% straight line

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, and is recognised in the profit and loss account.

1.5
Fixed asset investments

Equity in vest ments are measured at fair value through profit or loss, except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably, which are recognised at cost less impairment until a reliable measure of fair value becomes available.

I n the parent company financial statements, investments in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.6
Impairment of fixed assets

At each reporting period end date, the group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

The carrying amount of the investments accounted for using the equity method is tested for impairment as a single asset. Any goodwill included in the carrying amount of the investment is not tested separately for impairment.

1.7
Financial instruments

Basic financial instruments are initially recognised at transaction value and subsequently measured at amortised cost.

Financial assets comprise cash at bank and in hand, together with trade and other debtors. A specific provision is made for debts for which recoverability is in doubt.

Cash at bank and in hand is defined as all cash held in instant access bank accounts and used as working capital.

Investments, including those in subsidiary undertakings are held at fair value at the balance sheet date, with gains and losses being recognised within income and expenditure.

Financial liabilities held at amortised cost comprise all creditors except social security and other taxes, deferred income and provisions. Assets and liabilities held in foreign currencies are translated to GBP at the balance sheet date at an appropriate year end exchange rate.

CALL ASSIST HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 18 -
1.8
Equity instruments

Equity instruments issued by the group are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the group.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

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

Deferred tax

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.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are charged to the profit and loss account in the year they are payable.
1.12
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease d asset are consumed.

CALL ASSIST HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 19 -
2
Judgements and key sources of estimation uncertainty

In the application of the group’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Claims reserve accrual

The claims reserve accrual is an area subject to a high degree of judgement by management. The accrual is calculated by reference to historical claims volumes and costs which are then flexed to take into account the current industry environment. This process of flexing requires judgements on the forecast level of claims activity.

Depreciation

Fixed assets are depreciated over the course of their useful economic life. In order to calculate the depreciation charge, judgements are required on the length of the likely useful life and the likely proceeds (if any) of the asset if sold at the end of its life.

3
Turnover and other revenue

An analysis of the group's turnover is as follows:

2025
2024
£
£
Turnover analysed by class of business
Rendering of services
18,096,809
16,475,532
2025
2024
£
£
Other revenue
Interest income
434,539
263,372
CALL ASSIST HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 20 -
4
Operating profit/(loss)
2025
2024
£
£
Operating profit/(loss) for the year is stated after charging:
Depreciation of owned tangible fixed assets
65,038
70,880
Amortisation of intangible assets
-
102,476
Operating lease charges
55,334
49,240
5
Auditor's remuneration
2025
2024
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the group and company
7,500
5,240
Audit of the financial statements of the company's subsidiaries
33,723
32,188
41,223
37,428
For other services
All other non-audit services
8,560
13,945
6
Employees

The average monthly number of persons (including directors) employed by the group and company during the year was:

Group
Company
2025
2024
2025
2024
Number
Number
Number
Number
Sales and administration
386
424
2
2

Their aggregate remuneration comprised:

Group
Company
2025
2024
2025
2024
£
£
£
£
Wages and salaries
8,221,735
8,366,902
80,000
250,000
Social security costs
782,550
679,574
10,120
30,397
Pension costs
127,133
155,392
-
0
30,000
9,131,418
9,201,868
90,120
310,397
CALL ASSIST HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 21 -
7
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
137,110
467,150
Company pension contributions to defined contribution schemes
-
30,000
137,110
497,150
Remuneration disclosed above includes the following amounts paid to the highest paid director:
2025
2024
£
£
Remuneration for qualifying services
n/a
140,000

As total directors' remuneration was less than £200,000 in the current year, no disclosure is provided for that year.

8
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
434,539
263,372
2025
2024
Investment income includes the following:
£
£
Interest on financial assets not measured at fair value through profit or loss
434,539
263,372
9
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
614,402
117,870
Deferred tax
Origination and reversal of timing differences
-
0
(2,964)
Total tax charge
614,402
114,906
CALL ASSIST HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
9
Taxation
(Continued)
- 22 -

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
2,526,714
213,061
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
631,679
53,265
Tax effect of expenses that are not deductible in determining taxable profit
18,037
7,927
Tax effect of utilisation of tax losses not previously recognised
(37,886)
-
0
Unutilised tax losses carried forward
-
0
37,886
Permanent capital allowances in excess of depreciation
(7,890)
-
0
Depreciation on assets not qualifying for tax allowances
16,259
17,694
Amortisation on assets not qualifying for tax allowances
-
0
25,621
Tax at marginal rate
1,022
-
0
Capital allowances
(6,810)
(14,262)
Deferred taxation
-
0
(2,964)
Other tax adjustments
(9)
(10,261)
Taxation charge
614,402
114,906
10
Intangible fixed assets
Group
Goodwill
£
Cost
At 1 May 2024 and 30 April 2025
512,730
Amortisation and impairment
At 1 May 2024 and 30 April 2025
512,730
Carrying amount
At 30 April 2025
-
0
At 30 April 2024
-
0
CALL ASSIST HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 23 -
11
Tangible fixed assets
Group
Land and buildings Freehold
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 May 2024
934,102
-
0
1,075,069
111,270
2,120,441
Additions
-
0
31,560
13,501
-
0
45,061
At 30 April 2025
934,102
31,560
1,088,570
111,270
2,165,502
Depreciation and impairment
At 1 May 2024
295,229
-
0
1,048,558
53,242
1,397,029
Depreciation charged in the year
17,125
3,324
19,021
25,568
65,038
At 30 April 2025
312,354
3,324
1,067,579
78,810
1,462,067
Carrying amount
At 30 April 2025
621,748
28,236
20,991
32,460
703,435
At 30 April 2024
638,873
-
0
26,511
58,028
723,412
Company
Land and buildings Freehold
Plant and machinery
Total
£
£
£
Cost
At 1 May 2024
934,102
-
0
934,102
Additions
-
0
31,560
31,560
At 30 April 2025
934,102
31,560
965,662
Depreciation and impairment
At 1 May 2024
295,229
-
0
295,229
Depreciation charged in the year
17,125
3,324
20,449
At 30 April 2025
312,354
3,324
315,678
Carrying amount
At 30 April 2025
621,748
28,236
649,984
At 30 April 2024
638,873
-
0
638,873
CALL ASSIST HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 24 -
12
Fixed asset investments
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Investments in subsidiaries
13
-
0
-
0
561,742
561,742
Unlisted investments
804,571
804,571
-
0
-
0
804,571
804,571
561,742
561,742
Movements in fixed asset investments
Group
Investments
£
Cost or valuation
At 1 May 2024 and 30 April 2025
804,571
Carrying amount
At 30 April 2025
804,571
At 30 April 2024
804,571
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 1 May 2024 and 30 April 2025
561,742
Carrying amount
At 30 April 2025
561,742
At 30 April 2024
561,742
CALL ASSIST HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 25 -
13
Subsidiaries

Details of the company's subsidiaries at 30 April 2025 are as follows:

Name of undertaking
Address
Class of
% Held
shares held
Direct
Indirect
Call Assist Limited
1
Ordinary
94.44
-
Startrescue.co.uk Limited
1
Ordinary
0
94.44
Firebolt Technologies Limited
1
Ordinary
0
94.44
GEM Motoring Assist Limited
1
Ordinary
0
94.44
The Company of Veteran Motorists
1
Ordinary
0
94.44

Registered office addresses (all UK unless otherwise indicated):

1
Axis Court, North Station Road, Colchester, CO1 1UX
14
Financial instruments
Group
Company
2025
2024
2025
2024
£
£
£
£
Carrying amount of financial assets include:
Instruments measured at fair value through profit or loss
804,571
804,571
-
-
15
Debtors
Group
Company
2025
2024
2025
2024
Amounts falling due within one year:
£
£
£
£
Trade debtors
987,546
1,224,457
-
0
-
0
Corporation tax recoverable
2,129
43,536
2,129
750
Amounts owed by group undertakings
1,960
-
-
-
Amounts owed by undertakings in which the company has a participating interest
22,165
12,153
-
-
Other debtors
250,439
212,838
10,271
5,975
Prepayments and accrued income
178,190
143,891
9,000
4,670
1,442,429
1,636,875
21,400
11,395
CALL ASSIST HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 26 -
16
Creditors: amounts falling due within one year
Group
Company
2025
2024
2025
2024
£
£
£
£
Trade creditors
172,179
207,378
-
0
-
0
Corporation tax payable
282,600
32,471
224,356
(1,379)
Other taxation and social security
222,042
376,876
2,667
92,535
Dividends payable
-
0
55,556
-
0
-
0
Other creditors
2,888,268
2,881,386
-
0
-
0
Accruals and deferred income
2,004,712
1,908,356
4,330
5,000
5,569,801
5,462,023
231,353
96,156
17
Deferred taxation

Deferred tax assets and liabilities are offset where the group or company has a legally enforceable right to do so. The following is the analysis of the deferred tax balances (after offset) for financial reporting purposes:

Liabilities
Liabilities
2025
2024
Group
£
£
Accelerated Capital Allowances
227
227
The company has no deferred tax assets or liabilities.
There were no deferred tax movements in the year.

T he deferred tax liability set out above is expected to reverse within 48 months and relates to accelerated capital allowances that are expected to mature within the same period.

18
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
127,133
155,392

A defined contribution pension scheme is operated for all qualifying employees. The assets of the scheme are held separately from those of the group in an independently administered fund.

CALL ASSIST HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 27 -
19
Share capital
Group and company
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
80
80
80
80
20
Operating lease commitments
Lessee

At the reporting end date the group had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Group
Company
2025
2024
2025
2024
£
£
£
£
Within one year
17,197
9,940
-
-
Between two and five years
12,620
5,316
-
-
29,817
15,256
-
-
21
Cash generated from group operations
2025
2024
£
£
Profit after taxation
1,912,312
98,155
Adjustments for:
Taxation charged
614,402
114,906
Investment income
(434,539)
(263,372)
Amortisation and impairment of intangible assets
-
102,476
Depreciation and impairment of tangible fixed assets
65,038
70,880
Movements in working capital:
Decrease in debtors
153,039
1,351,528
(Decrease)/increase in creditors
(86,795)
361,168
Cash generated from operations
2,223,457
1,835,741
CALL ASSIST HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 28 -
22
Cash generated from operations - company
2025
2024
£
£
Profit after taxation
805,270
774,214
Adjustments for:
Taxation charged
224,356
-
0
Investment income
(67,459)
(970,115)
Depreciation and impairment of tangible fixed assets
20,449
18,682
Movements in working capital:
(Increase)/decrease in debtors
(8,626)
294,663
(Decrease)/increase in creditors
(90,538)
90,358
Cash generated from operations
883,452
207,802
23
Analysis of changes in net funds - group
1 May 2024
Cash flows
30 April 2025
£
£
£
Cash at bank and in hand
10,731,326
2,234,513
12,965,839
24
Analysis of changes in net funds - company
1 May 2024
Cash flows
30 April 2025
£
£
£
Cash at bank and in hand
1,604,276
919,351
2,523,627
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