Calculus Consultants Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15749881

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,332		1,947

			1,332		1,947
CURRENT ASSETS
Debtors	5	54,000		59,867
Cash at bank and in hand		67,425		53,201

		121,425		113,068
Creditors: Amounts Falling Due Within One Year	6	(46,689 )		(52,767 )

NET CURRENT ASSETS (LIABILITIES)			74,736		60,301

TOTAL ASSETS LESS CURRENT LIABILITIES			76,068		62,248

NET ASSETS			76,068		62,248

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			76,067		62,247

SHAREHOLDERS' FUNDS			76,068		62,248

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Calculus Consultants Ltd

Balance Sheet (continued)

As At 31 March 2026

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.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

E M Knighton

Director

18th May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Calculus Consultants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15749881 . The registered office is Court Green, St. Annes Hill, Midhurst, GU29 9NN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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

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:

Computer Equipment

25% straight line

2.4. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

2.5. Pensions

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	2,460

As at 31 March 2026	2,460

Depreciation
As at 1 April 2025	513
Provided during the period	615

As at 31 March 2026	1,128

Net Book Value
As at 31 March 2026	1,332

As at 1 April 2025	1,947

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Calculus Consultants Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Trade debtors	54,000	59,867

6. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Other creditors	8,098	3,671
Taxation and social security	38,591	49,096

	46,689	52,767

7. Share Capital

	31 March 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	1	1

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