Callisia_Ltd_31_Mar_2026_companies_house_set_of

Callisia Limited

Report to the board of directors on the preparation of the unaudited statutory financial statements of Callisia Limited

Year ended

31 March 2026

As described on the statement of financial position, the Board of Directors of

Callisia Limited

are responsible for the preparation of the

financial statements

for the year ended

31 March 2026

, which comprise the income statement, statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006.

In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

Crick Heitman Ltd

Chartered Accountants

55 Staines Road West

Sunbury-on-Thames

Surrey

TW16 7AH

United Kingdom

Date:

20 May 2026

Callisia Limited

Statement of Financial Position

31 March 2026

		2026		2025
	Note	£		£
Fixed assets
Tangible assets	5	372		496
Current assets
Debtors	6	1,592,427		1,585,949
Cash at bank and in hand		46,070		34,838
		1,638,497		1,620,787
Creditors: amounts falling due within one year	7	(1,506,298	)	(1,776,264	)
Net current assets/(liabilities)		132,199		(155,477	)
Total assets less current liabilities		132,571		(154,981	)
Capital and reserves
Called up share capital		1,000		1,000
Profit and loss account		131,571		(155,981	)
Shareholders funds/(deficit)		132,571		(154,981	)

For the year ending

31 March 2026

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements 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 financial statements.

These

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 income statement has not been delivered.

These

financial statements

were approved by the board of directors and authorised for issue on

20 May 2026

, and are signed on behalf of the board by:

M J Taverner

Director

Company registration number:

00839198

Callisia Limited

Notes to the Financial Statements

Year ended

31 March 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

55 Staines Road West

Sunbury-On-Thames

Middlesex

TW16 7AH

, England.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Current tax

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 tax

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.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Motor vehicles

25% Reducing balance

Defined contribution pension plan

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.

Operating leases

A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

4 Average number of employees

The average number of persons employed by the company during the year was

(2025:

11.00

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 April 2025 and 31 March 2026	6,800
Depreciation
At 1 April 2025	6,304
Charge	124
At 31 March 2026	6,428
Carrying amount
At 31 March 2026	372
At 31 March 2025	496

6 Debtors

	2026	2025
	£	£
Trade debtors	997,212	1,332,722
Other debtors	595,215	253,227
	1,592,427	1,585,949

7 Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	1,407,063	1,666,265
Taxation and social security	71,340	101,038
Other creditors	27,895	8,961
	1,506,298	1,776,264

8 Operating leases

	2026	2025
The company as lessee
	£	£
Not later than 1 year	37,150	37,150
Later than 1 year and not later than 5 years	55,084	92,234
	92,234	129,384