Callisto Life Science Partners Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 12196253 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Callisto Life Science Partners Ltd

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

R Leach

REGISTERED OFFICE:

48a Malvern Road

Powick

Worcester

WR2 4RT

REGISTERED NUMBER:

12196253 (England and Wales)

ACCOUNTANTS:

Davies Archytas Accountants Ltd

12-13 The Oaks

Clews Road

Redditch

Worcestershire

B98 7ST

FIXED ASSETS

Tangible assets

4

3,249

790

CURRENT ASSETS

Debtors

41,046

96,853

Cash at bank

29,750

5,208

70,796

102,061

CREDITORS

Amounts falling due within one year

39,611

67,028

NET CURRENT ASSETS

31,185

35,033

TOTAL ASSETS LESS CURRENT
LIABILITIES

34,434

35,823

CREDITORS

Amounts falling due after more than one
year

26,954

30,970

NET ASSETS

7,480

4,853

CAPITAL AND RESERVES

Called up share capital

6

2

Retained earnings

7,478

4,851

SHAREHOLDERS' FUNDS

7,480

4,853

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 director acknowledges his 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 May 2026 and were signed by:

R Leach - Director

1.	STATUTORY INFORMATION

Callisto Life Science Partners Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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

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

-

15% on reducing balance

Computer equipment

-

33% 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 have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

9,338

Additions

4,305

At 30 September 2025

13,643

DEPRECIATION

At 1 October 2024

8,548

Charge for year

1,846

At 30 September 2025

10,394

NET BOOK VALUE

At 30 September 2025

3,249

At 30 September 2024

790

5.

LOANS

An analysis of the maturity of loans is given below:

30.9.25

30.9.24

£

Amounts falling due within one year or on demand:

Bank loans

5,705

Amounts falling due between one and two years:

Bank loans - 1-2 years

5,705

Amounts falling due between two and five years:

Bank loans - 2-5 years

21,249

25,265

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

2

Ordinary

£1

2

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

30.9.25

30.9.24

£

R Leach

Balance outstanding at start of year

62,849

63,385

Amounts advanced

86,293

59,287

Amounts repaid

(141,176

)

(59,823

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

7,966

62,849

The overdrawn director's loan account is included within debtors. It is an interest free unsecured loan to the director, R Leach.

8.	ULTIMATE CONTROLLING PARTY

During the financial year, the controlling party is the sole director, R Leach.