2025-01-01 2025-12-31 false Capium Accounts Production 1.1 02330113 2025-01-01 2025-12-31 02330113 bus:AbridgedAccounts 2025-01-01 2025-12-31 02330113 bus:FRS102 2025-01-01 2025-12-31 02330113 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 02330113 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02330113 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02330113 2025-01-01 2025-12-31 02330113 2025-12-31 02330113 bus:RegisteredOffice 2025-01-01 2025-12-31 02330113 core:WithinOneYear 2025-12-31 02330113 core:AfterOneYear 2025-12-31 02330113 1 2025-01-01 2025-12-31 02330113 bus:Director1 2025-01-01 2025-12-31 02330113 bus:Director1 2025-12-31 02330113 bus:Director1 2024-01-01 2024-12-31 02330113 bus:Director2 2025-01-01 2025-12-31 02330113 bus:Director2 2025-12-31 02330113 bus:Director2 2024-01-01 2024-12-31 02330113 bus:Director3 2025-01-01 2025-12-31 02330113 bus:Director3 2025-12-31 02330113 bus:Director3 2024-01-01 2024-12-31 02330113 bus:Director4 2025-01-01 2025-12-31 02330113 bus:Director4 2025-12-31 02330113 bus:Director4 2024-01-01 2024-12-31 02330113 bus:Director5 2025-01-01 2025-12-31 02330113 bus:Director5 2025-12-31 02330113 bus:Director5 2024-01-01 2024-12-31 02330113 bus:Director6 2025-01-01 2025-12-31 02330113 bus:Director6 2025-12-31 02330113 bus:Director6 2024-01-01 2024-12-31 02330113 bus:Director7 2025-01-01 2025-12-31 02330113 bus:Director7 2025-12-31 02330113 bus:Director7 2024-01-01 2024-12-31 02330113 bus:Director8 2025-01-01 2025-12-31 02330113 bus:Director8 2025-12-31 02330113 bus:Director8 2024-01-01 2024-12-31 02330113 bus:Director9 2025-01-01 2025-12-31 02330113 bus:Director9 2025-12-31 02330113 bus:Director9 2024-01-01 2024-12-31 02330113 2024-01-01 02330113 bus:LeadAgentIfApplicable 2025-01-01 2025-12-31 02330113 2024-01-01 2024-12-31 02330113 2024-12-31 02330113 core:WithinOneYear 2024-12-31 02330113 core:AfterOneYear 2024-12-31 02330113 bus:EntityAccountantsOrAuditors 2024-01-01 2024-12-31 02330113 core:ComputerEquipment 2025-01-01 2025-12-31 02330113 core:ComputerEquipment 2025-12-31 02330113 core:ComputerEquipment 2024-12-31 02330113 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-12-31 02330113 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-12-31 02330113 core:CostValuation core:Non-currentFinancialInstruments 2025-12-31 02330113 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 02330113 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-12-31 02330113 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 02330113 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 02330113 core:Non-currentFinancialInstruments 2025-12-31 02330113 core:Non-currentFinancialInstruments 2024-12-31 02330113 core:ShareCapital 2025-12-31 02330113 core:ShareCapital 2024-12-31 02330113 core:RetainedEarningsAccumulatedLosses 2025-12-31 02330113 core:RetainedEarningsAccumulatedLosses 2024-12-31 02330113 dpl:Item1 2025-01-01 02330113 dpl:Item1 2025-12-31 02330113 dpl:Item1 2024-01-01 02330113 dpl:Item1 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 02330113
England and Wales
CALLUND CONSULTING LIMITED
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Callund Consulting Limited Contents Page For the year ended 31 December 2025
Statement of Financial Position | 1
Notes to the Financial Statements | 2

Callund Consulting Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors |  | 2,230 |  | 21,206
Cash at bank and in hand |  | 82,705 |  | 110,530
|  | 84,935 |  | 131,736
Creditors: amount falling due within one year |  | (17,029) |  | (36,343)
Net current assets |  | 67,906 |  | 95,393
Total assets less current liabilities |  | 67,906 |  | 95,393
Net assets |  | 67,906 |  | 95,393
Capital and reserves |  |  |
Called up share capital |  | 100,000 |  | 100,000
Profit and loss account |  | (32,094) |  | (4,607)
Shareholders' funds |  | 67,906 |  | 95,393
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 23 June 2026 and were signed on its behalf by:
------------------------------- C Blades Director
1

Callund Consulting Limited Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information Callund Consulting Limited is a private company, limited by shares, registered in England and Wales, registration number 02330113, registration address 154 Victoria Road, Wargrave Reading, RG10 8AJ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted The foreign taxation comprises withholding tax paid. In theory this is offsetable against UK,Corpostaion tax but because of the uncertainty of this recovery it has been written off. There are tax losses carried forward of approximately £298,000 (2024 £299,000) Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 3 Straight Line
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 January 2025 | - |  | -
Additions | 1,593 |  | 1,593
Disposals | - |  | -
At 31 December 2025 | 1,593 |  | 1,593
Depreciation
At 01 January 2025 | - |  | -
Charge for year | 1,593 |  | 1,593
On disposals | - |  | -
At 31 December 2025 | 1,593 |  | 1,593
Net book values
Closing balance as at 31 December 2025 | - |  | -
Opening balance as at 01 January 2025 | - |  | -
2