Callian Investments Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 07778059 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CALLIAN INVESTMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M A Agace

J Agace

E Jones

SECRETARY:

Ms J Powell

REGISTERED OFFICE:

The Offices

19-21 West Street

Haslemere

Surrey

GU27 2AB

REGISTERED NUMBER:

07778059 (England and Wales)

ACCOUNTANTS:

Traviss & Co Ltd

Chartered Certified Accountants

Newtown House

38 Newtown Road

Liphook

Hampshire

GU30 7DX

FIXED ASSETS

Investments

4

1,817,432

CURRENT ASSETS

Investments

5

1

Cash at bank

3,781

6,586

3,782

6,587

CREDITORS

Amounts falling due within one year

6

1,799,836

1,799,380

NET CURRENT LIABILITIES

(1,796,054

)

(1,792,793

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

21,378

24,639

CAPITAL AND RESERVES

Called up share capital

115

Share premium

1,673,250

Retained earnings

(1,651,987

)

(1,648,726

)

21,378

24,639

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 7 July 2026 and were signed on its behalf by:

E Jones - Director

1.	STATUTORY INFORMATION

Callian Investments 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 Euro (€).

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.

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 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.

Foreign currencies

The financial statements are presented in euros, which is the company's presentational currency. The company's functional currency is sterling.

Foreign currency transactions are translated into functional currency at the date of transaction.

Assets and liabilities in foreign currencies are translated into euros at the rates of exchange ruling at the balance sheet date. Non-monetary items measured at historical cost are translated at the exchange rate of the transaction and non-monetary items measured at fair value are translated using the exchange rate when the fair value was determined.

Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Loans to

group

undertakings

€

At 1 January 2025

and 31 December 2025

1,817,432

5.	CURRENT ASSET INVESTMENTS

2025

2024

€

Shares in group undertakings

1

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

€

Trade creditors

549

359

Other creditors

1,799,287

1,799,021

1,799,836

1,799,380

7.	RELATED PARTY DISCLOSURES

Fixed asset investment at the balance sheet date include a share in a group undertaking of €1 (2024- €1) and loans to group undertakings of €1,817,432 (2024 -€1,817,432). The loans are provided unsecured, interest free and without formal repayment terms.

Included in Creditors Amounts falling due within one year include €1,196,400 (2024 -€1,196,400) due to persons connected to the directors of the company and directors loans of €598,140 (2024 €598,140). The loans are provided unsecured, interest and without formal repayment terms.