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Company Registration No. 9723031 (England and Wales)
Calvert Communications Ltd Unaudited accounts for the year ended 31 August 2025
Calvert Communications Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Calvert Communications Ltd Company Information for the year ended 31 August 2025
Director
A J Calvert
Company Number
9723031 (England and Wales)
Registered Office
15th Floor Millbank Tower 21-24 Millbank London SW1P 4QP
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Calvert Communications Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,662
3,342
Current assets
Debtors
5
322,970
297,999
Cash at bank and in hand
58,365
249
381,335
298,248
Creditors: amounts falling due within one year
6
(183,221)
(144,522)
Net current assets
198,114
153,726
Total assets less current liabilities
199,776
157,068
Creditors: amounts falling due after more than one year
7
-
(34,583)
Provisions for liabilities
Deferred tax
8
(415)
(835)
Net assets
199,361
121,650
Capital and reserves
Called up share capital
1
1
Profit and loss account
199,360
121,649
Shareholders' funds
199,361
121,650
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 January 2026 and were signed on its behalf by
A J Calvert Director Company Registration No. 9723031
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Calvert Communications Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Calvert Communications Ltd is a private company, limited by shares, registered in England and Wales, registration number 9723031. The registered office is 15th Floor , Millbank Tower, 21-24 Millbank, London, SW1P 4QP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 years on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Calvert Communications Ltd Notes to the Accounts for the year ended 31 August 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 September 2024
5,115
At 31 August 2025
5,115
Depreciation
At 1 September 2024
1,773
Charge for the year
1,680
At 31 August 2025
3,453
Net book value
At 31 August 2025
1,662
At 31 August 2024
3,342
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
147,910
155,496
Accrued income and prepayments
1,520
1,778
Other debtors
173,540
140,725
322,970
297,999
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
34,584
41,866
Trade creditors
16,309
15,832
Taxes and social security
130,419
84,341
Other creditors
1,909
2,483
183,221
144,522
The bank loan is secured by a fixed and floating charge over the assets of the company.
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
34,583
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Calvert Communications Ltd Notes to the Accounts for the year ended 31 August 2025
8
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
415
835
2025
2024
£
£
Provision at start of year
835
384
(Credited)/charged to the profit and loss account
(420)
451
Provision at end of year
415
835
9
Operating lease commitments
2025
2024
£
£
At 31 August 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
4,949
4,949
Later than one year and not later than five years
1,237
6,186
6,186
11,135
10
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Included in other debtors
108,178
132,824
100,722
140,280
108,178
132,824
100,722
140,280
The director's loan is charged interest at the official rate.
11
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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