IRIS Accounts Production v26.1.0.640 09010135 Board of Directors Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false Ordinary A 0.10000 Ordinary B 0.10000 Ordinary D 0.10000 Ordinary E 0.10000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09010135 2024-09-30 09010135 2025-09-30 09010135 2024-10-01 2025-09-30 09010135 2023-09-30 09010135 2023-10-01 2024-09-30 09010135 2024-09-30 09010135 ns15:EnglandWales 2024-10-01 2025-09-30 09010135 ns14:PoundSterling 2024-10-01 2025-09-30 09010135 ns10:Director1 2024-10-01 2025-09-30 09010135 ns10:Director2 2024-10-01 2025-09-30 09010135 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09010135 ns10:SmallEntities 2024-10-01 2025-09-30 09010135 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09010135 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 09010135 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09010135 ns10:FullAccounts 2024-10-01 2025-09-30 09010135 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 09010135 ns10:OrdinaryShareClass2 2024-10-01 2025-09-30 09010135 ns10:OrdinaryShareClass4 2024-10-01 2025-09-30 09010135 ns10:OrdinaryShareClass5 2024-10-01 2025-09-30 09010135 ns5:CurrentFinancialInstruments 2025-09-30 09010135 ns5:CurrentFinancialInstruments 2024-09-30 09010135 ns5:Non-currentFinancialInstruments 2025-09-30 09010135 ns5:Non-currentFinancialInstruments 2024-09-30 09010135 ns5:ShareCapital 2025-09-30 09010135 ns5:ShareCapital 2024-09-30 09010135 ns5:SharePremium 2025-09-30 09010135 ns5:SharePremium 2024-09-30 09010135 ns5:CapitalRedemptionReserve 2025-09-30 09010135 ns5:CapitalRedemptionReserve 2024-09-30 09010135 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 09010135 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 09010135 ns5:FurnitureFittings 2024-10-01 2025-09-30 09010135 ns5:MotorVehicles 2024-10-01 2025-09-30 09010135 ns5:ComputerEquipment 2024-10-01 2025-09-30 09010135 ns5:FurnitureFittings 2024-09-30 09010135 ns5:MotorVehicles 2024-09-30 09010135 ns5:ComputerEquipment 2024-09-30 09010135 ns5:FurnitureFittings 2025-09-30 09010135 ns5:MotorVehicles 2025-09-30 09010135 ns5:ComputerEquipment 2025-09-30 09010135 ns5:FurnitureFittings 2024-09-30 09010135 ns5:MotorVehicles 2024-09-30 09010135 ns5:ComputerEquipment 2024-09-30 09010135 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 09010135 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 09010135 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-09-30 09010135 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-09-30 09010135 ns5:WithinOneYear 2025-09-30 09010135 ns5:WithinOneYear 2024-09-30 09010135 ns5:BetweenOneFiveYears 2025-09-30 09010135 ns5:BetweenOneFiveYears 2024-09-30 09010135 ns5:AllPeriods 2025-09-30 09010135 ns5:AllPeriods 2024-09-30 09010135 ns5:Secured 2025-09-30 09010135 ns5:Secured 2024-09-30 09010135 ns5:DeferredTaxation 2024-09-30 09010135 ns5:DeferredTaxation 2024-10-01 2025-09-30 09010135 ns5:DeferredTaxation 2025-09-30 09010135 ns10:OrdinaryShareClass1 2025-09-30 09010135 ns10:OrdinaryShareClass2 2025-09-30 09010135 ns10:OrdinaryShareClass4 2025-09-30 09010135 ns10:OrdinaryShareClass5 2025-09-30 09010135 ns10:Director1 1 2024-09-30 09010135 ns10:Director1 1 2023-09-30 09010135 ns10:Director1 1 2024-10-01 2025-09-30 09010135 ns10:Director1 1 2023-10-01 2024-09-30 09010135 ns10:Director1 1 2025-09-30 09010135 ns10:Director1 1 2024-09-30 09010135 2 ns10:Director2 2024-09-30 09010135 2 ns10:Director2 2023-09-30 09010135 2 ns10:Director2 2024-10-01 2025-09-30 09010135 2 ns10:Director2 2023-10-01 2024-09-30 09010135 2 ns10:Director2 2025-09-30 09010135 2 ns10:Director2 2024-09-30

REGISTERED NUMBER: 09010135 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

CALCINOTTO LIMITED

CALCINOTTO LIMITED (REGISTERED NUMBER: 09010135)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Balance sheet | 1 |

Notes to the financial statements | 3 |

CALCINOTTO LIMITED (REGISTERED NUMBER: 09010135)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 43,063 |  | 58,387 |  |

Current assets

Debtors | 5 | 890,778 |  | 430,017 |  |

Cash at bank and in hand | 740,545 |  | 425,070 |  |

1,631,323 |  | 855,087 |  |

Creditors

Amounts falling due within one year | 6 | 993,519 |  | 759,801 |  |

Net current assets | 637,804 |  | 95,286 |  |

Total assets less current liabilities | 680,867 |  | 153,673 |  |

Creditors

Amounts falling due after more than one year | 7 | - |  | (33,333 | ) |

Provisions for liabilities | 10 | (10,102 | ) | (13,787 | ) |

Net assets | 670,765 |  | 106,553 |  |

Capital and reserves

Called up share capital | 11 | 110 |  | 110 |  |

Share premium | 105,732 |  | 105,732 |  |

Capital redemption reserve | 19 |  | 19 |  |

Retained earnings | 564,904 |  | 692 |  |

Shareholders' funds | 670,765 |  | 106,553 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

CALCINOTTO LIMITED (REGISTERED NUMBER: 09010135)

BALANCE SHEET - continued

30 SEPTEMBER 2025

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 comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2026 and were signed on its behalf by:

Mr J Calcinotto - Director

Mr M Singleton - Director

CALCINOTTO LIMITED (REGISTERED NUMBER: 09010135)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | Statutory information

| Calcinotto Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 09010135. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and business address is First Floor South, Waterloo House, Fleets Corner Business Park, Poole, Dorset, BH17 0HL.

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 represents amounts receivable, excluding value added tax, in respect of services provided in the ordinary course of business. Turnover is recognised when the service has been provided to the customer.

| Tangible fixed assets

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

| Fixtures and fittings | - | 20% on reducing balance

| Bicycles | - | 33% on cost

| Computer equipment | - | 25% on cost

| 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 that have been enacted or substantively enacted by the balance sheet date.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Group accounts

| The financial statements present information about the company as an individual undertaking and not about its group. The company and its parent comprise a small-sized group. The group has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.

CALCINOTTO LIMITED (REGISTERED NUMBER: 09010135)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | Accounting policies - continued

| Financial instruments

| Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

| At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. | Employees and directors

| The average number of employees during the year was 28 (2024 - 28 ) .

4. | Tangible fixed assets

| Fixtures |

| and |  | Computer |

| fittings |  | Bicycles |  | equipment |  | Totals

£ | £ | £ | £ |

| Cost

| At 1 October 2024 | 150,058 |  | 4,111 |  | 61,590 |  | 215,759 |  |

| Additions | 763 |  | - |  | 2,490 |  | 3,253 |  |

| Disposals | - |  | (4,111 | ) | - |  | (4,111 | ) |

| At 30 September 2025 | 150,821 |  | - |  | 64,080 |  | 214,901 |  |

| Depreciation

| At 1 October 2024 | 102,678 |  | 1,370 |  | 53,324 |  | 157,372 |  |

| Charge for year | 9,628 |  | - |  | 6,208 |  | 15,836 |  |

| Eliminated on disposal | - |  | (1,370 | ) | - |  | (1,370 | ) |

| At 30 September 2025 | 112,306 |  | - |  | 59,532 |  | 171,838 |  |

| Net book value

| At 30 September 2025 | 38,515 |  | - |  | 4,548 |  | 43,063 |  |

| At 30 September 2024 | 47,380 |  | 2,741 |  | 8,266 |  | 58,387 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 821,524 |  | 355,242 |  |

| Other debtors | 20 |  | 20 |  |

| Directors' current accounts | 17,041 |  | 16,509 |  |

| Prepayments | 52,193 |  | 58,246 |  |

890,778 |  | 430,017 |  |

CALCINOTTO LIMITED (REGISTERED NUMBER: 09010135)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 33,333 |  | 50,000 |  |

| Other loans | - |  | 2,478 |  |

| Trade creditors | 75,284 |  | 28,279 |  |

| Amounts owed to group undertakings | 361,145 |  | 368,756 |  |

| Amounts owed to associates | 19,335 |  | 31,250 |  |

| Tax | 213,423 |  | 37,202 |  |

| Social security and other taxes | 25,367 |  | 25,602 |  |

| VAT | 225,819 |  | 163,830 |  |

| Other creditors | 28,399 |  | 28,399 |  |

| Accrued expenses | 11,414 |  | 24,005 |  |

993,519 |  | 759,801 |  |

7. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | - |  | 33,333 |  |

8. | Leasing agreements

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 53,740 |  | 44,726 |  |

| Between one and five years | 49,279 |  | 127,091 |  |

103,019 |  | 171,817 |  |

9. | Secured debts

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 33,333 |  | 83,333 |  |

| HSBC Bank PLC holds a legal charge over the company assets for all monies due or that become due from the company.

10. | Provisions for liabilities

2025 | 2024 |

£ | £ |

| Deferred tax | 10,102 |  | 13,787 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 13,787 |  |

| Provided during year | (3,685 | ) |

| Balance at 30 September 2025 | 10,102 |  |

CALCINOTTO LIMITED (REGISTERED NUMBER: 09010135)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

11. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 600 | Ordinary A | 10p | 60 |  | 60 |  |

| 200 | Ordinary B | 10p | 20 |  | 20 |  |

| 100 | Ordinary D | 10p | 10 |  | 10 |  |

| 100 | Ordinary E | 10p | 10 |  | 10 |  |

| 100 | Ordinary F | 10p | 10 |  | 10 |  |

110 |  | 110 |  |

12. | Guarantees

| In a prior year the company entered into an agreement to be a guarantor in respect of a hire purchase agreement taken out by its parent company. The amount outstanding at the year end date was £34,890.

13. | Directors' advances, credits and guarantees

| The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 | 2024 |

£ | £ |

| Mr J Calcinotto

| Balance outstanding at start of year | 12,502 |  | 18,575 |  |

| Amounts advanced | 13,034 |  | 12,502 |  |

| Amounts repaid | (12,502 | ) | (18,575 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 13,034 |  | 12,502 |  |

| Mr M Singleton

| Balance outstanding at start of year | 4,007 |  | 6,257 |  |

| Amounts advanced | 4,007 |  | 4,007 |  |

| Amounts repaid | (4,007 | ) | (6,257 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 4,007 |  | 4,007 |  |

| As at the balance sheet date, the director, Mr J Calcinotto, owed the company £13,034 (2024- £12,502), disclosed within other debtors. The loan was repaid within nine months of the year end.

| In addition at the balance sheet date, the director, Mr M Singleton, owed the company £4,007 (2024 - £4,007), disclosed within other debtors. The loan was repaid within nine months of the year end.

14. | Ultimate controlling party

| The company is ultimately controlled by the director, Mr J Calcinotto, by virtue of his 68% holding in the voting share capital of the parent company, Calcinotto Holdings Limited.