REGISTERED NUMBER: 14525658 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Singlepoint Calls Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A M Hawkins

B E Hawkins

L Aldridge

REGISTERED OFFICE:

Heritage House

1 Vicar Lane

Daventry

Northamptonshire

NN11 4GD

REGISTERED NUMBER:

14525658 (England and Wales)

ACCOUNTANTS:

Harris & Co

Chartered Accountants

2 Pavilion Court

600 Pavilion Drive

Northampton

NN4 7SL

FIXED ASSETS

Tangible assets

4

53,105

61,126

CURRENT ASSETS

Debtors

5

133,527

70,475

Cash at bank

6

19,515

37,701

153,042

108,176

CREDITORS

Amounts falling due within one year

7

77,371

59,607

NET CURRENT ASSETS

75,671

48,569

TOTAL ASSETS LESS CURRENT LIABILITIES

128,776

109,695

CREDITORS

Amounts falling due after more than one year

8

(35,443

)

(43,037

)

PROVISIONS FOR LIABILITIES

9

(13,276

)

(11,614

)

NET ASSETS

80,057

55,044

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

79,957

54,944

80,057

55,044

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Income Statement 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:

Mrs A M Hawkins - Director

1.	STATUTORY INFORMATION

Singlepoint Calls Limited 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

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

. the amount of revenue can be measured reliably;

. it is probable that the Company will receive the consideration due under the contract;

. the stage of completion of the contract at the end of the reporting period can be measured

reliably; and

. the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings - 33% straight line

Computer equipment - 33% straight line

Motor vehicles - 25% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of the financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Pension costs and other post-retirement benefits

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Cash and cash equivalent

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provision for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2024 - 33 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2024

5,221

55,900

11,387

72,508

Additions

3,284

-

2,782

6,066

At 30 June 2025

8,505

55,900

14,169

78,574

DEPRECIATION

At 1 July 2024

2,051

5,150

4,181

11,382

Charge for year

2,233

7,725

4,129

14,087

At 30 June 2025

4,284

12,875

8,310

25,469

NET BOOK VALUE

At 30 June 2025

4,221

43,025

5,859

53,105

At 30 June 2024

3,170

50,750

7,206

61,126

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 July 2024

and 30 June 2025

55,900

DEPRECIATION

At 1 July 2024

5,150

Charge for year

7,725

At 30 June 2025

12,875

NET BOOK VALUE

At 30 June 2025

43,025

At 30 June 2024

50,750

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

132,113

69,535

Prepayments and accrued income

1,414

940

133,527

70,475

6.	CASH AT BANK

2025

2024

£

£

Bank account no. 1

19,515

37,701

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

7,594

7,029

Trade creditors

9,395

1,760

Tax

11,303

544

Social security and other taxes

6,767

14,357

VAT

33,749

28,619

Other creditors

(1,188

)

1,132

Credit Card

1,772

1,294

Pension payable

1,318

-

Directors' current accounts

1,772

836

Accruals and deferred income

2

-

Accrued expenses

4,887

4,036

77,371

59,607

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

35,443

43,037

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

13,276

11,614

Deferred

tax

£

Balance at 1 July 2024

11,614

Provided during year

1,662

Balance at 30 June 2025

13,276

10.	PENSION COMMITMENTS

The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £6,258 (2024 £5,743).