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Company Registration No. 15894105 (England and Wales)
Calibso Commercial Limited Unaudited accounts for the period from 13 August 2024 to 31 January 2026
Calibso Commercial Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Calibso Commercial Limited Company Information for the period from 13 August 2024 to 31 January 2026
Director
Simon Mark Beer
Company Number
15894105 (England and Wales)
Registered Office
7 High Street Windsor Berkshire SL4 1LD England
Accountants
James Norman Business Advisory Limited Castle Hill House 12 Castle Hill Windsor SL4 1PD
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Calibso Commercial Limited Statement of financial position as at 31 January 2026
2026
Notes
£
Fixed assets
Tangible assets
3
1,800
Current assets
Debtors
4
42,199
Cash at bank and in hand
21,249
63,448
Creditors: amounts falling due within one year
5
(64,238)
Net current liabilities
(790)
Net assets
1,010
Capital and reserves
Called up share capital
100
Profit and loss account
910
Shareholders' funds
1,010
For the period ending 31 January 2026 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 1 April 2026 and were signed on its behalf by
Simon Mark Beer Director Company Registration No. 15894105
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Calibso Commercial Limited Notes to the Accounts for the period from 13 August 2024 to 31 January 2026
1
Statutory information
Calibso Commercial Limited is a private company, limited by shares, registered in England and Wales, registration number 15894105. The registered office is 7 High Street, Windsor, Berkshire, SL4 1LD, England.
2
Accounting policies
Basis of preparation
These financial statements have been prepared in compliance with FRS 102, ’The Financial Reporting Standard applicable to 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.
Presentation currency
The accounts are presented in £ sterling.
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:
Land & buildings
10% straight line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.
Deferred taxation
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.
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Calibso Commercial Limited Notes to the Accounts for the period from 13 August 2024 to 31 January 2026
3
Tangible fixed assets
Land & buildings
£
Cost or valuation
At cost
At 13 August 2024
-
Additions
2,000
At 31 January 2026
2,000
Depreciation
Charge for the period
200
At 31 January 2026
200
Net book value
At 31 January 2026
1,800
4
Debtors
2026
£
Amounts falling due within one year
Accrued income and prepayments
6,391
Other debtors
35,808
42,199
5
Creditors: amounts falling due within one year
2026
£
VAT
2,946
Amounts owed to group undertakings and other participating interests
53,025
Deferred income
8,267
64,238
6
Transactions with related parties
Included in creditors is £53,025 owed to Calibso Holdings Limited. This company is the parent company and is owned and controlled by director. Interest of £1,125 was charged in the period.
7
Controlling party
The parent company is Calibso Holdings Limited, the registered office address is 7 High Street, Windsor, England SL4 1LD.
8
Average number of employees
During the period the average number of employees was 0.
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