IRIS Accounts Production v25.4.12.37 12981069 director 1.11.24 31.10.25 31.10.25 false true false false true false Ordinary 1.00000 Ordinary B 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 12981069 2024-10-31 12981069 2025-10-31 12981069 2024-11-01 2025-10-31 12981069 2023-10-31 12981069 2023-11-01 2024-10-31 12981069 2024-10-31 12981069 ns15:EnglandWales 2024-11-01 2025-10-31 12981069 ns14:PoundSterling 2024-11-01 2025-10-31 12981069 ns10:Director1 2024-11-01 2025-10-31 12981069 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12981069 ns10:SmallEntities 2024-11-01 2025-10-31 12981069 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12981069 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 12981069 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12981069 ns10:FullAccounts 2024-11-01 2025-10-31 12981069 ns10:OrdinaryShareClass1 2024-11-01 2025-10-31 12981069 ns10:OrdinaryShareClass2 2024-11-01 2025-10-31 12981069 ns5:CurrentFinancialInstruments 2025-10-31 12981069 ns5:CurrentFinancialInstruments 2024-10-31 12981069 ns5:ShareCapital 2025-10-31 12981069 ns5:ShareCapital 2024-10-31 12981069 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 12981069 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 12981069 ns10:RegisteredOffice 2024-11-01 2025-10-31 12981069 ns5:FurnitureFittings 2024-10-31 12981069 ns5:ComputerEquipment 2024-10-31 12981069 ns5:FurnitureFittings 2024-11-01 2025-10-31 12981069 ns5:ComputerEquipment 2024-11-01 2025-10-31 12981069 ns5:FurnitureFittings 2025-10-31 12981069 ns5:ComputerEquipment 2025-10-31 12981069 ns5:FurnitureFittings 2024-10-31 12981069 ns5:ComputerEquipment 2024-10-31 12981069 ns10:OrdinaryShareClass1 2025-10-31 12981069 ns10:OrdinaryShareClass2 2025-10-31 12981069 ns10:Director1 1 2024-10-31 12981069 ns10:Director1 1 2023-10-31 12981069 ns10:Director1 1 2024-11-01 2025-10-31 12981069 ns10:Director1 1 2023-11-01 2024-10-31 12981069 ns10:Director1 1 2025-10-31 12981069 ns10:Director1 1 2024-10-31

REGISTERED NUMBER: 12981069 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st October 2025

for

Calmynd Ltd

Calmynd Ltd (Registered number: 12981069)

Contents of the Financial Statements

for the Year Ended 31st October 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

Calmynd Ltd (Registered number: 12981069)

Balance Sheet

31st October 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 200 |  | 332 |  |

CURRENT ASSETS

Cash at bank | 24,896 |  | 23,208 |  |

CREDITORS

Amounts falling due within one year | 5 | 2,741 |  | 3,516 |  |

NET CURRENT ASSETS | 22,155 |  | 19,692 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 22,355 |  | 20,024 |  |

PROVISIONS FOR LIABILITIES | 4 |  | 12 |  |

NET ASSETS | 22,351 |  | 20,012 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 2 |  | 2 |  |

Retained earnings | 22,349 |  | 20,010 |  |

SHAREHOLDERS' FUNDS | 22,351 |  | 20,012 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17th March 2026 and were signed by:

Dr C Lewin - Director

Calmynd Ltd (Registered number: 12981069)

Notes to the Financial Statements

for the Year Ended 31st October 2025

1. | COMPANY INFORMATION

| Calmynd Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 12981069

| Registered office: | 68 Mill Lane

| Lymm

| WA13 9SQ

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue from the provision of professional services is recognised on delivery of the service.

| Tangible fixed assets

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

| Tangible Fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment loss.

| 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 basis:

| Fixtures and Fittings - 25% on cost

| Computer Equipment - 25% on cost

| 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 credited or charged to the profit or loss.

| Taxation

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

Calmynd Ltd (Registered number: 12981069)

Notes to the Financial Statements - continued

for the Year Ended 31st October 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1st November 2024

| and 31st October 2025 | 170 |  | 358 |  | 528 |  |

| DEPRECIATION

| At 1st November 2024 | 106 |  | 90 |  | 196 |  |

| Charge for year | 43 |  | 89 |  | 132 |  |

| At 31st October 2025 | 149 |  | 179 |  | 328 |  |

| NET BOOK VALUE

| At 31st October 2025 | 21 |  | 179 |  | 200 |  |

| At 31st October 2024 | 64 |  | 268 |  | 332 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Tax | 812 |  | 1,455 |  |

| Directors' current accounts | 1,228 |  | 1,515 |  |

| Accrued expenses | 701 |  | 546 |  |

2,741 |  | 3,516 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.10.25 |  | 31.10.24

| value: | £ | £ |

| 1 | Ordinary | £1.00 | 1 |  | 1 |  |

| 1 | Ordinary B | £1.00 | 1 |  | 1 |  |

2 |  | 2 |  |

Calmynd Ltd (Registered number: 12981069)

Notes to the Financial Statements - continued

for the Year Ended 31st October 2025

6. | CALLED UP SHARE CAPITAL - continued

| The Ordinary Shares confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

| The Ordinary B Shares do not confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

| The Ordinary Shares and B Shares rank pari passu in respect of dividend and capital distribution rights.

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Dr C Lewin

| Balance outstanding at start of year | (1,516 | ) | (2,251 | ) |

| Amounts advanced | 1,600 |  | 2,047 |  |

| Amounts repaid | (1,312 | ) | (1,312 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (1,228 | ) | (1,516 | ) |

| The loan is repayable on demand and no interest was charged during the year.

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Dr C Lewin.