REGISTERED NUMBER: 07778042 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Calmness Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr S Chan

Ms R George

REGISTERED OFFICE:

C/o Echo Tax, SPACES Manchester

Peter House

Oxford Street

Manchester

M1 5AN

REGISTERED NUMBER:

07778042 (England and Wales)

ACCOUNTANTS:

Echo Tax Limited

SPACES Manchester

Peter House, Oxford Street

Manchester

M1 5AN

FIXED ASSETS

Tangible assets

4

31,895

36,343

CURRENT ASSETS

Debtors

5

13,799

27,380

Investments

6

60,990

65,486

Cash at bank

338,555

354,498

413,344

447,364

CREDITORS

Amounts falling due within one year

7

110,569

137,928

NET CURRENT ASSETS

302,775

309,436

TOTAL ASSETS LESS CURRENT LIABILITIES

334,670

345,779

PROVISIONS FOR LIABILITIES

8

6,060

6,905

NET ASSETS

328,610

338,874

CAPITAL AND RESERVES

Called up share capital

9

101

101

Retained earnings

328,509

338,773

SHAREHOLDERS' FUNDS

328,610

338,874

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2026 and were signed on its behalf by:

Dr S Chan - Director

1.	STATUTORY INFORMATION

Calmness 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.

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

-

25% on cost

Motor vehicles

-

20% on reducing balance

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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 October 2024

5,469

45,060

50,529

Additions

3,387

-

3,387

At 30 September 2025

8,856

45,060

53,916

DEPRECIATION

At 1 October 2024

3,372

10,814

14,186

Charge for year

985

6,850

7,835

At 30 September 2025

4,357

17,664

22,021

NET BOOK VALUE

At 30 September 2025

4,499

27,396

31,895

At 30 September 2024

2,097

34,246

36,343

5.

DEBTORS

30.9.25

30.9.24

£

£

Amounts falling due within one year:

Trade debtors

13,151

26,732

Amounts falling due after more than one year:

Funding circle

648

648

Aggregate amounts

13,799

27,380

6.	CURRENT ASSET INVESTMENTS

30.9.25

30.9.24

£

£

Listed investments

60,990

65,486

Market value of listed investments at 30 September 2025 - £ 60,990 (2024 - £ 66,486 ).

The current asset investments represent holdings in a listed share portfolio. The listed shares are all recognised at market value.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Tax

5,004

30,637

Social security and other taxes

70

256

Directors' current accounts

102,615

104,035

Accrued expenses

2,880

3,000

110,569

137,928

8.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

£

Deferred tax

6,060

6,905

Deferred

tax

£

Balance at 1 October 2024

6,905

Utilised during year

(845

)

Balance at 30 September 2025

6,060

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary A

1

100

100

1

Ordinary B

1

1

1

101

101

The Ordinary Shares confer on the holder the right to vote upon any resolution proposed at any general meeting of the company.

The Ordinary B Shares do not confer on the holder the right to vote upon any resolution proposed at any general meeting of the company.

The Ordinary and Ordinary B Shares rank pari passu in respect of dividend and capital distribution rights.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

30.9.25

30.9.24

£

£

Dr S Chan and Ms R George

Balance outstanding at start of year

(104,035

)

(102,432

)

Amounts advanced

77,074

49,369

Amounts repaid

(75,654

)

(50,972

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(102,615

)

(104,035

)

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr S Chan.