0 01/01/2025 31/12/2025 2025-12-31 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2025-01-01 Sage Accounts Production 23.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP SC636294 2025-01-01 2025-12-31 SC636294 2025-12-31 SC636294 2024-12-31 SC636294 2024-01-01 2024-12-31 SC636294 2024-12-31 SC636294 2023-12-31 SC636294 bus:RegisteredOffice 2025-01-01 2025-12-31 SC636294 bus:LeadAgentIfApplicable 2025-01-01 2025-12-31 SC636294 bus:Director1 2025-01-01 2025-12-31 SC636294 bus:Director2 2025-01-01 2025-12-31 SC636294 core:WithinOneYear 2025-12-31 SC636294 core:WithinOneYear 2024-12-31 SC636294 core:AfterOneYear 2025-12-31 SC636294 core:AfterOneYear 2024-12-31 SC636294 bus:Director1 2024-12-31 SC636294 bus:Director1 2025-12-31 SC636294 bus:Director1 2023-12-31 SC636294 bus:Director1 2024-12-31 SC636294 bus:Director1 2024-01-01 2024-12-31 SC636294 bus:Micro-entities 2025-01-01 2025-12-31 SC636294 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 SC636294 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC636294 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC636294 bus:FullAccounts 2025-01-01 2025-12-31
Company registration number: SC636294
Calba Enterprises Limited
Unaudited filleted financial statements
31 December 2025
Calba Enterprises Limited
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
Calba Enterprises Limited
Directors and other information

| Directors | Mr Neil Sutherland
|  | Ms Claudia Geddes-Sutherland
| Company number | SC636294
| Registered office | 2-4 Comiston Road
|  | Edinburgh
|  | EH10 5QE
| Accountants | Ian J Brown & Company
|  | 4 Lothian Street
|  | Dalkeith
|  | EH22 1DS

Calba Enterprises Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Calba Enterprises Limited
Year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Calba Enterprises Limited for the year ended 31 December 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of Calba Enterprises Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Calba Enterprises Limited and state those matters that we have agreed to state to the board of directors of Calba Enterprises Limited as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Calba Enterprises Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Calba Enterprises Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Calba Enterprises Limited. You consider that Calba Enterprises Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Calba Enterprises Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Ian J Brown & Company
Chartered Accountant
4 Lothian Street
Dalkeith
EH22 1DS
19 March 2026
Calba Enterprises Limited
Statement of financial position
31 December 2025

|  |  | 2025 |  | 2024 |  |
|  |  | £ |  | £ |  |
Fixed assets |  |  | 662,652 |  | 678,240 |  |
|  |  | _______ |  | _______ |  |
Current assets |  |  | 2,077 |  | 903 |  |
Creditors: amounts falling due within one year |  |  | ( 477,868) |  | ( 479,354) |  |
|  |  | _______ |  | _______ |  |
Net current liabilities |  |  | ( 475,791) |  | ( 478,451) |  |
|  |  | _______ |  | _______ |  |
Total assets less current liabilities |  |  | 186,861 |  | 199,789 |  |
Creditors: amounts falling due after more than one year |  |  | ( 284,837) |  | ( 284,795) |  |
|  |  | _______ |  | _______ |  |
Net liabilities |  |  | ( 97,976) |  | ( 85,006) |  |
|  |  | _______ |  | _______ |  |
Capital and reserves |  |  | ( 97,976) |  | ( 85,006) |  |
|  |  | _______ |  | _______ |  |

Notes to the financial statements
Calba Enterprises Limited
Year ended 31 December 2025
1. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mr Neil Sutherland | ( 376,558) | ( 8,472) | ( 385,030) |  |  |
|  | _______ | _______ | _______ |  |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mr Neil Sutherland | ( 377,527) | 969 | ( 376,558) |  |  |
|  | _______ | _______ | _______ |  |  |

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 19 March 2026 , and are signed on behalf of the board by:
Mr Neil Sutherland
Director
Company registration number: SC636294
The company is a private company limited by shares, registered in Scotland.