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Registration number: NI714674

Cal Inns Ltd
Unaudited Filleted Financial Statements
for the Period from 23 April 2024 to 30 April 2025

Cal Inns Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Cal Inns Ltd

Company Information

Director | Mr Anthony Donnelly

Registered office | 1 Glen Road Andersonstown Belfast BT11 8BA

Accountants | McKeague Morgan & Company 27 College Gardens Belfast BT9 6BS

Cal Inns Ltd

(Registration number: NI714674)
Balance Sheet as at 30 April 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 4 | 47,878
Current assets |  |
Stocks | 5 | 6,250
Debtors | 6 | 783
Cash at bank and in hand |  | 14,883
|  | 21,916
Creditors: Amounts falling due within one year | 7 | (47,444)
Net current liabilities |  | (25,528)
Net assets |  | 22,350
Capital and reserves |  |
Called up share capital |  | 2
Profit and loss account |  | 22,348
Total equity |  | 22,350

For the financial period ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 25 March 2026

.........................................

Mr Anthony Donnelly
Director

Cal Inns Ltd

Notes to the Unaudited Financial Statements for the Period from 23 April 2024 to 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in the United Kingdom.

The address of its registered office is:
1 Glen Road
Andersonstown
Belfast
BT11 8BA

These financial statements were authorised for issue by the director on 25 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cal Inns Ltd

Notes to the Unaudited Financial Statements for the Period from 23 April 2024 to 30 April 2025

2 | Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 33% Straight line
Fixtures & fittings | 25% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Cal Inns Ltd

Notes to the Unaudited Financial Statements for the Period from 23 April 2024 to 30 April 2025

2 | Accounting policies (continued)

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 4.

Cal Inns Ltd

Notes to the Unaudited Financial Statements for the Period from 23 April 2024 to 30 April 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
Additions | 58,497 | 58,497
At 30 April 2025 | 58,497 | 58,497
Depreciation
Charge for the | 10,619 | 10,619
At 30 April 2025 | 10,619 | 10,619
Carrying amount
At 30 April 2025 | 47,878 | 47,878

5 | Stocks

| 2025 £
Other inventories | 6,250

6 | Debtors

| 2025 £
Prepayments | 783
| 783

Cal Inns Ltd

Notes to the Unaudited Financial Statements for the Period from 23 April 2024 to 30 April 2025

7 | Creditors

| Note | 2025 £
Due within one year |  |
Trade creditors |  | 1,641
Corporation tax liability |  | 6,215
Taxation and social security |  | 7,360
Other creditors |  | 18,229
Loans from directors |  | 13,999
|  | 47,444

8 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary Shares of £1 each | 2 | 2