REGISTERED NUMBER: 09010135 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

CALCINOTTO LIMITED

Page

Balance sheet

1

Notes to the financial statements

3

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.

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

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.

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

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

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.