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REGISTERED NUMBER: 07247355 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CALLAN METHOD ORGANISATION LIMITED

CALLAN METHOD ORGANISATION LIMITED (REGISTERED NUMBER: 07247355)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 8 |

CALLAN METHOD ORGANISATION LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | R J Case

| H S Winetroube

| C Dukes

| SECRETARY: | H S Winetroube

| REGISTERED OFFICE: | Unit 705, The Chandlery

| 50 Westminster Bridge Road

| Waterloo

| London

| SE1 7QY

| REGISTERED NUMBER: | 07247355 (England and Wales)

| ACCOUNTANTS: | mgr Paris Limited

| Chartered Accountants

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

CALLAN METHOD ORGANISATION LIMITED (REGISTERED NUMBER: 07247355)

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 5,786 |  | 7,043 |  |

CURRENT ASSETS

Stocks | 72,567 |  | 95,053 |  |

Debtors | 5 | 98,988 |  | 233,306 |  |

Cash at bank | 53,287 |  | 51,473 |  |

224,842 |  | 379,832 |  |

CREDITORS

Amounts falling due within one year | 6 | (121,281 | ) | (206,369 | ) |

NET CURRENT ASSETS | 103,561 |  | 173,463 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 109,347 |  | 180,506 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (4,167 | ) |

NET ASSETS | 109,347 |  | 176,339 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1 |  | 1 |  |

Retained earnings | 109,346 |  | 176,338 |  |

SHAREHOLDERS' FUNDS | 109,347 |  | 176,339 |  |

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.

CALLAN METHOD ORGANISATION LIMITED (REGISTERED NUMBER: 07247355)

BALANCE SHEET - continued

31 DECEMBER 2025

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 31 July 2026 and were signed on its behalf by:

H S Winetroube - Director

CALLAN METHOD ORGANISATION LIMITED (REGISTERED NUMBER: 07247355)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Callan Method Organisation 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.

| 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.

| Computer equipment | - | 20% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Interest payable

| Interest payable is charged to the profit and loss account on an accruals basis.

| Basic financial assets

| Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction and where material are subsequently measured at amortised cost using the effective interest method, less any impairment.

CALLAN METHOD ORGANISATION LIMITED (REGISTERED NUMBER: 07247355)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Impairment of financial assets

| Financial assets, other than those held at fair value are assessed for indicators of impairment at each reporting end date.

| Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in the Statement of Total Comprehensive Income

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity

| Basic financial liabilities

| Basic financial liabilities, including trade and other payables and loans from company undertakings that are classified as debt are initially measured at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at the market rate of interest .

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payables are classified as current liabilities if a payment is due within one year or less. If not, they are present as non current liabilities. Short term creditors are initially recognised at transaction price and where material are subsequently measured at amortised cost using the effective interest method.

| Cash and cash equivalents

| Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2024 - 9 ) .

CALLAN METHOD ORGANISATION LIMITED (REGISTERED NUMBER: 07247355)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 20,664 |  | - |  | 20,664 |  |

| Additions | - |  | 2,193 |  | 2,193 |  |

| Disposals | (10,286 | ) | - |  | (10,286 | ) |

| Reclassification/transfer | (10,378 | ) | 10,378 |  | - |  |

| At 31 December 2025 | - |  | 12,571 |  | 12,571 |  |

| DEPRECIATION

| At 1 January 2025 | 13,621 |  | - |  | 13,621 |  |

| Charge for year | (1 | ) | 1,448 |  | 1,447 |  |

| Eliminated on disposal | (8,283 | ) | - |  | (8,283 | ) |

| Reclassification/transfer | (5,337 | ) | 5,337 |  | - |  |

| At 31 December 2025 | - |  | 6,785 |  | 6,785 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 5,786 |  | 5,786 |  |

| At 31 December 2024 | 7,043 |  | - |  | 7,043 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 60,470 |  | 67,832 |  |

| Amounts owed by group undertakings | - |  | 129,730 |  |

| Other debtors | 38,518 |  | 35,744 |  |

98,988 |  | 233,306 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts (see note 8) | 4,167 |  | 10,000 |  |

| Trade creditors | 16,111 |  | 9,081 |  |

| Amounts owed to group undertakings | - |  | 68,915 |  |

| Taxation and social security | 8,923 |  | 40,081 |  |

| Other creditors | 92,080 |  | 78,292 |  |

121,281 |  | 206,369 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans (see note 8) | - |  | 4,167 |  |

CALLAN METHOD ORGANISATION LIMITED (REGISTERED NUMBER: 07247355)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | LOANS

| An analysis of the maturity of loans is given below:

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 4,167 |  | 10,000 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | - |  | 4,167 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

10. | ULTIMATE PARENT COMPANY

| Callan EOT Limited is regarded by the directors as being the company's ultimate parent company.

11. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

12. | ULTIMATE CONTROLLING PARTY

| The company is under the control of the board of directors of its ultimate parent company, Callan EOT Limited.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

CALLAN METHOD ORGANISATION LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Callan Method Organisation Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Callan Method Organisation Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Callan Method Organisation Limited and state those matters that we have agreed to state to the Board of Directors of Callan Method Organisation Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Callan Method Organisation Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Callan Method Organisation Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Callan Method Organisation Limited. You consider that Callan Method Organisation Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Callan Method Organisation Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

mgr Paris Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

31 July 2026