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Registered number: 02133630
Calber Facilities Management Limited
Strategic Report, Directors' Report and
Financial Statements
For The Year Ended 31 December 2025
Calber Facilities Management Limited
Contents
Contents

| Page
--- | ---
Strategic Report | 1—2
Directors' Report | 3—4
Independent Auditor's Report | 5—8
Statement of Comprehensive Income | 9
Balance Sheet | 10—11
Statement of Changes in Equity | 12
Statement of Cash Flows | 13
Notes to the Statement of Cash Flows | 14
Notes to the Financial Statements | 15—23

Page 1
Calber Facilities Management Limited
Strategic Report
For The Year Ended 31 December 2025
Strategic Report
The directors present their strategic report for the year ended 31 December 2025.
Review of the Business
The company has reported sales for the year ended 31 December 2025 amounting to £20,346,974 compared to £19,766,534 for the year to 31 December 2024. Post tax profits were £35,297 for the year ended 31 December 2025 compared to £123,332 for the year to 31 December 2024.
Principal Risks and Uncertainties
The Directors consider that the principal risks and uncertainties to the business are those relating to the prevailing economic conditions. The Directors assess and identify risks that the company is subject to at their regular meetings and seek to implement operating procedures and financial controls to mitigate those risks. Where necessary the Directors will seek advice from relevant professional advisors.
The Company has adopted risk management policies that seek to mitigate the financial risks as follows:
Credit risk
Financial assets and liabilities that expose the Company to financial risk consist principally of cash, trade debtors and trade creditors.
The credit risk associated with trade debtors is managed by monitoring the credit worthiness of our clients. Trade debtors are distributed in such a manner that the concentration of credit risk is not considered extraordinary.
The financial risk associated with cash and trade creditors is considered minimal as the Company places its cash in creditworthy institutions and performs ongoing credit evaluation of its suppliers’ financial condition.
Page 1
Page 2
Calber Facilities Management Limited
Strategic Report (continued)
For The Year Ended 31 December 2025
Future Developments
The Key Performance Indicators presented below reflect the way the performance of the Company has been measured in 2025:
• Revenue by department – to track the growth in the business.
• New contracts
• Profit before tax – to track the underlying performance of the business.
• Overheads
• Labour costs
The directors are satisfied with the performance of the company during the year with regard to the indicators set out above.
Subsequent Events
There have been no changes to the business activities or risk profile of the Company subsequent to the end of the reporting period. There have been no changes to the Company’s directors since the end of the reporting period.
2026 Focus
Looking forward, the strategy for the Company is to expand in key areas of the business and to meet expectations with regards to KPI’s. Calber continues to expand its customer and geographical base and is expanding its activities and also providing additional services for existing clients. The Directors are looking forward to another very positive year to December 2026.
On behalf of the board

Mr L Cannings Director
27 May 2026

Page 2
Page 3
Calber Facilities Management Limited
Company No. 02133630
Directors' Report For The Year Ended 31 December 2025
Directors' Report
The directors present their report and the financial statements for the year ended 31 December 2025.
Principal Activity
The company's principal activity continues to be that of facilities management.
Directors
The directors who held office during the year were as follows:

Mr L Cannings
Mr A Doman

Matters covered in the Strategic Report
Disclosures required under s416(4) of the Companies Act 2006 are commented upon in the Strategic Report as the directors consider them to be of strategic importance to the business.
Statement of Directors' Responsibilities
The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Page 3
Page 4
Calber Facilities Management Limited
Directors' Report (continued)
For The Year Ended 31 December 2025
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Directors' Report is approved:

- so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
- they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Independent Auditors
The auditors, UHY Ross Brooke, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.
On behalf of the board

Mr L Cannings Director
27 May 2026

Page 4
Page 5
Independent Auditor's Report
to the Members of
Calber Facilities Management Limited
Independent Auditor's Report
Opinion
We have audited the financial statements of Calber Facilities Management Limited for the year ended 31 December 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity, Cash Flow Statement and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions Relating to Going Concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Page 5
Page 6
Independent Auditor's Report (continued)
to the Members of
Calber Facilities Management Limited
Other Information
The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:

- the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

Matters on Which We Are Required to Report by Exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records or returns; or
- certain disclosures of directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

Responsibilities of Directors
As explained more fully in the Directors' Responsibilities Statement set out on page 4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Page 6
Page 7
Independent Auditor's Report (continued)
to the Members of
Calber Facilities Management Limited
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
- we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our cumulative audit and commercial knowledge and experience of the company and the sector;
- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, Taxation Legislation, General Data Protection Rules (GDPR), Anti-Bribery Act, Employment Law and Health & Safety legislation;
- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and
- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected, and alleged fraud; and
- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;
- tested journal entries to identify unusual transactions; and
- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
...CONTINUED
Page 7
Page 8
Independent Auditor's Report (continued)
to the Members of
Calber Facilities Management Limited
Auditor's Responsibilities for the Audit of the Financial Statements - continued

- agreeing financial statement disclosures to underlying supporting documentation;
- enquiring of management as to actual and potential litigation and claims; and
- reviewing correspondence with HMRC and analysing legal costs to ascertain if there have been instances of non- compliance with laws and regulations.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Use Of Our Report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Caroline Webster (Senior Statutory Auditor) for and on behalf of UHY Ross Brooke , Statutory Auditor
1 June 2026
UHY Ross Brooke Suite I, Windrush Court Abingdon Business Park Abingdon Oxfordshire OX14 1SY

Page 8
Page 9
Calber Facilities Management Limited
Statement of Comprehensive Income
For The Year Ended 31 December 2025
Statement of Comprehensive Income

| 2025 |  | 2024
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER | 3 | 20,346,974 |  | 19,766,534
Cost of sales |  | (16,912,812 ) |  | (16,450,800 )
GROSS PROFIT |  | 3,434,162 |  | 3,315,734
Administrative expenses |  | (3,366,612 ) |  | (3,130,585 )
Other operating income |  | 10,000 |  | 10,000
OPERATING PROFIT | 5 | 77,550 |  | 195,149
Profit on disposal of fixed assets |  | 3,534 |  | 1,461
Interest payable and similar charges | 10 | (27,611 ) |  | (29,308 )
PROFIT BEFORE TAXATION |  | 53,473 |  | 167,302
Tax on Profit | 11 | (18,176 ) |  | (43,970 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR |  | 35,297 |  | 123,332
OTHER COMPREHENSIVE INCOME FOR THE YEAR |  | - |  | -
TOTAL COMPREHENSIVE INCOME FOR THE YEAR |  | 35,297 |  | 123,332

The notes on pages 14 to 23 form part of these financial statements.
Page 9
Page 10
Calber Facilities Management Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 02133630

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 12 |  | 1,246,959 |  | 1,298,841
Investment Properties | 13 |  | 174,963 |  | 174,963
|  |  | 1,421,922 |  | 1,473,804
CURRENT ASSETS
Stocks | 14 | 3,945 |  | 4,853 |
Debtors | 15 | 3,361,191 |  | 3,676,649 |
Cash at bank and in hand |  | 440,817 |  | 371,001 |
|  | 3,805,953 |  | 4,052,503 |
Creditors: Amounts Falling Due Within One Year | 16 | (2,269,710 ) |  | (2,475,398 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,536,243 |  | 1,577,105
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,958,165 |  | 3,050,909
Creditors: Amounts Falling Due After More Than One Year | 17 |  | (396,350 ) |  | (459,090 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 19 |  | (51,734 ) |  | (70,035 )
NET ASSETS |  |  | 2,510,081 |  | 2,521,784
CAPITAL AND RESERVES
Called up share capital | 21 |  | 100 |  | 100
Profit and Loss Account |  |  | 2,509,981 |  | 2,521,684
SHAREHOLDERS' FUNDS |  |  | 2,510,081 |  | 2,521,784

Page 10
Page 11
Calber Facilities Management Limited
Balance Sheet (continued)
As At 31 December 2025
On behalf of the board

Mr L Cannings Director
27 May 2026

The notes on pages 14 to 23 form part of these financial statements.
Page 11
Page 12
Calber Facilities Management Limited
Statement of Changes in Equity
For The Year Ended 31 December 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 January 2024 | 100 | 2,444,352 | 2,444,452
Profit for the year and total comprehensive income | - | 123,332 | 123,332
Dividends paid | - | (46,000) | (46,000)
As at 31 December 2024 and 1 January 2025 | 100 | 2,521,684 | 2,521,784
Profit for the year and total comprehensive income | - | 35,297 | 35,297
Dividends paid | - | (47,000) | (47,000)
As at 31 December 2025 | 100 | 2,509,981 | 2,510,081

Page 12
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Calber Facilities Management Limited
Statement of Cash Flows
For The Year Ended 31 December 2025
Statement of Cash Flows

| 2025 |  | 2024
| Notes | £ |  | £
Cash flows from operating activities
Net cash generated from operations | 1 | 448,670 |  | 599,647
Interest paid |  | (27,611 ) |  | (29,308 )
Tax paid |  | (33,361 ) |  | (115,308 )
Net cash generated from operating activities |  | 387,698 |  | 455,031
Cash flows from investing activities
Purchase of tangible assets |  | (51,214 ) |  | (130,971 )
Proceeds from disposal of tangible assets |  | 3,534 |  | 24,000
Net cash used in investing activities |  | (47,680 ) |  | (106,971 )
Cash flows from financing activities
Equity dividends paid |  | (47,000 ) |  | (46,000 )
Repayment of bank borrowings |  | (58,707 ) |  | (100,718 )
Amount introduced by directors |  | 23,322 |  | 21,623
Net cash used in financing activities |  | (82,385 ) |  | (125,095 )
Increase in cash and cash equivalents |  | 257,633 |  | 222,965
Cash and cash equivalents at beginning of year | 2 | 183,184 |  | (39,781 )
Cash and cash equivalents at end of year | 2 | 440,817 |  | 183,184

Page 13
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Calber Facilities Management Limited
Notes to the Statement of Cash Flows
For The Year Ended 31 December 2025
Notes to the Statement of Cash Flows
1. Reconciliation of profit for the financial year to cash generated from operations

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Profit for the financial year | 35,297 |  | 123,332
Adjustments for:
Tax on profit | 18,176 |  | 43,970
Interest expense | 27,611 |  | 29,308
Depreciation of tangible assets | 103,097 |  | 83,656
Profit on disposal of tangible assets | (3,534) |  | (1,461)
Movements in working capital:
Decrease in stocks | 908 |  | 10,111
Decrease/(increase) in trade and other debtors | 315,458 |  | (50,592 )
(Decrease)/increase in trade and other creditors | (48,343 ) |  | 361,323
Net cash generated from operations | 448,670 |  | 599,647

2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cash at bank and in hand | 440,817 |  | 371,001
Overdraft facilities repayable on demand | - |  | (187,817 )
Cash and cash equivalents as stated in the Statement of Cash Flows | 440,817 |  | 183,184

3. Analysis of changes in net debt

| As at 1 January 2025 | Cash flows | As at 31 December 2025
--- | --- | --- | ---
| £ | £ | £
Cash at bank and in hand | 371,001 | 69,816 | 440,817
Overdraft facilities repayable on demand | (187,817) | 187,817 | -
Cash and cash equivalents | 183,184 | 257,633 | 440,817
Debts falling due within one year | (62,022 ) | (4,033) | (66,055 )
Debts falling due after more than one year | (459,090) | 62,740 | (396,350)
| (337,928) | 316,340 | (21,588)

Page 14
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Calber Facilities Management Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Calber Facilities Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02133630 . The registered office is The Glenmore Centre Grove Technology Park, Downsview Road, Wantage, Oxfordshire, OX12 9GN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on a going concern basis under the historical cost convention and in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for facilities management services and associated consumables, and is shown net of VAT.
Sale of consumables
Revenue from the sale of consumables is recognised when the significant risks and rewards of ownership of the goods has transferred to the client. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 1% straight line
Leasehold | 10% straight line
Plant & Machinery | 25% reducing balance/25% straight line
Motor Vehicles | 25% straight line
Fixtures & Fittings | 25% straight line
Computer Equipment | 25% straight line

Page 15
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Calber Facilities Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises materials and related costs that have been incurred in bringing stocks to their present location and condition.
At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the profit and loss account. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the profit and loss account.
2.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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Calber Facilities Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Turnover
Analysis of turnover by class of business is as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Facilities management | 20,346,974 |  | 19,766,534

4. Other Operating Income

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Rental income | 10,000 |  | 10,000
| 10,000 |  | 10,000

5. Operating Profit
The operating profit is stated after charging:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Reorganisation expenditure | 55,910 |  | -
Operating lease rentals | 69,404 |  | 74,933
Depreciation of tangible fixed assets | 103,097 |  | 83,656

The reorganisation expenditure represents an exceptional item relating to redundancy and settlement costs.
6. Auditor's Remuneration
Remuneration received by the company's auditors and their associates during the year was as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Audit Services
Audit of the company's financial statements | 12,000 |  | 12,000

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Calber Facilities Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Staff Costs
Staff costs, including directors' remuneration, were as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Wages and salaries | 12,460,310 |  | 12,198,189
Social security costs | 1,189,952 |  | 808,411
Other pension costs | 217,902 |  | 210,450
| 13,868,164 |  | 13,217,050

8. Average Number of Employees
Average number of employees, including directors, during the year was as follows:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 45 |  | 46
Manufacturing | 395 |  | 414
| 440 |  | 460

9. Directors' remuneration

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Emoluments | 104,310 |  | 102,713
Company contributions to money purchase pension schemes | 17,142 |  | 18,005
| 121,452 |  | 120,718

The number of directors to whom retirement benefits were accruing was as follows:

| 2025 |  | 2024
--- | --- | --- | ---
Defined benefit pension schemes | 2 |  | 2

10. Interest Payable and Similar Charges

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 27,611 |  | 29,308

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Calber Facilities Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
11. Tax on Profit
The tax charge on the profit for the year was as follows:

| Tax Rate | 2025 |  | 2024
--- | --- | --- | --- | ---
| 2025 | 2024 | £ |  | £
Current tax
UK Corporation Tax | 24.0% | 24.0% | 36,478 |  | 33,361
Deferred Tax
Deferred taxation | (18,302 ) |  | 10,609
Total tax charge for the period | 18,176 |  | 43,970

The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Profit before tax | 53,473 |  | 167,302
Tax on profit at 24% (UK standard rate) | 12,849 |  | 40,152
Expenses not deductible for tax purposes | 26,950 |  | 17,347
Capital allowances | (3,322 ) |  | (24,138 )
Short term timing differences | (18,301 ) |  | 10,609
Total tax charge for the period | 18,176 |  | 43,970

12. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 1,340,678 | 273,772 | 642,145 | 545,160 | 2,801,755
Additions | 32,000 | - | 7,839 | 11,375 | 51,214
Disposals | - | - | (9,650 ) | - | (9,650 )
As at 31 December 2025 | 1,372,678 | 273,772 | 640,334 | 556,535 | 2,843,319

...CONTINUED
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Calber Facilities Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025 | 176,645 | 251,254 | 582,275 | 492,740 | 1,502,914
Provided during the period | 39,587 | 6,678 | 28,249 | 28,582 | 103,096
Disposals | - | - | (9,650 ) | - | (9,650 )
As at 31 December 2025 | 216,232 | 257,932 | 600,874 | 521,322 | 1,596,360
Net Book Value
As at 31 December 2025 | 1,156,446 | 15,840 | 39,460 | 35,213 | 1,246,959
As at 1 January 2025 | 1,164,033 | 22,518 | 59,870 | 52,420 | 1,298,841

13. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 and 31 December 2025 | 174,963

14. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 3,945 |  | 4,853

15. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,787,937 |  | 3,103,612
Other debtors | 573,254 |  | 573,037
| 3,361,191 |  | 3,676,649

16. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,001,857 |  | 781,616
Bank loans and overdrafts | 66,055 |  | 249,839
Corporation tax | 36,478 |  | 33,361
Other taxes and social security | 256,824 |  | 249,601
VAT | 467,671 |  | 445,464
Net wages | - |  | 316,077
Other creditors | 1,953 |  | 711
Accrued defined contributions payments | 28,919 |  | 27,246

...CONTINUED
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Calber Facilities Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Accruals and deferred income | 353,414 |  | 338,266
Directors' loan accounts | 56,539 |  | 33,217
| 2,269,710 |  | 2,475,398

The directors loan accounts listed above are interest free and repayable on demand.
17. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 396,350 |  | 459,090

18. Loans
An analysis of the maturity of loans is given below:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due within one year or on demand:
Bank loans | 66,055 |  | 62,022

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Bank loans | 396,350 |  | 459,090

The long-term loans are secured by a fixed charge over the freehold property (Units 11,14,15 and 16 The Glenmore Centre, Grove Technology Park) held by the company for its own use.
Bank overdrafts consist of sales finance, where the value of the reporting date is secured on the trade debtors as stated in note 14.
19. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 51,734 |  | 70,035

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Calber Facilities Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
20. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 January 2025 | 70,035 | 70,035
Reversals | (18,301 ) | (18,301)
Balance at 31 December 2025 | 51,734 | 51,734

21. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

22. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 38,160 |  | 19,915
Later than one year and not later than five years | 60,420 |  | -
| 98,580 |  | 19,915

23. Pension Commitments
The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.
During the year the charge to profit or loss in respect of defined contribution schemes was £210,449 (2024: £196,141)
24. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr L Cannings | 23,500 | 23,000
Mr A Doman | 23,500 | 23,000

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Calber Facilities Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
25. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 47,000 |  | 46,000

26. Related Party Disclosures
During the year sales and purchases with a parnership in which one of the directors is a partner were made at arms length of £20,654 (2024: £95,246) and £317,022 (2024: £343,148) respectively. At the reporting date the company owed £24,805 (2024: £30,462) to and was owed £1,816 (2024: £4,4248) by the partnership. In January 2025 a short term loan of £10,000 was made to Mr M Doman the son of Mr A Doman. Mr M Doman is a director of Mid Engineering Limited, a customer of Calber Facilities Management Limited. The loan was repaid before the year end.
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