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REGISTERED NUMBER: 09909630 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CALLAN METHOD GROUP LIMITED

CALLAN METHOD GROUP LIMITED (REGISTERED NUMBER: 09909630)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

CALLAN METHOD GROUP LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | R J Case

| C Dukes

| H S Winetroube

| SECRETARY: | H S Winetroube

| REGISTERED OFFICE: | Unit 705, The Chandlery

| 50 Westminster Bridge Road

| Waterloo

| London

| SE1 7QY

| REGISTERED NUMBER: | 09909630 (England and Wales)

| ACCOUNTANTS: | mgr Paris Limited

| Chartered Accountants

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

CALLAN METHOD GROUP LIMITED (REGISTERED NUMBER: 09909630)

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 420,417 |  | 420,417 |  |

CURRENT ASSETS

Debtors | 5 | 78,250 |  | - |  |

Cash at bank | 18 |  | 58 |  |

78,268 |  | 58 |  |

CREDITORS

Amounts falling due within one year | 6 | (3,251 | ) | (140,509 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 75,017 |  | (140,451 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 495,434 |  | 279,966 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 125,000 |  | 125,000 |  |

Retained earnings | 370,434 |  | 154,966 |  |

SHAREHOLDERS' FUNDS | 495,434 |  | 279,966 |  |

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 31 July 2026 and were signed on its behalf by:

H S Winetroube - Director

CALLAN METHOD GROUP LIMITED (REGISTERED NUMBER: 09909630)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Callan Method Group 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.

| 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 statement of financial position date.

| 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.

| 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

CALLAN METHOD GROUP LIMITED (REGISTERED NUMBER: 09909630)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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 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.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

| Unlisted

| investments

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 420,417 |  |

| NET BOOK VALUE

| At 31 December 2025 | 420,417 |  |

| At 31 December 2024 | 420,417 |  |

| The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

| Callan Online Limited

| Registered office: United Kingdom

| Nature of business: Online teaching facility

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

CALLAN METHOD GROUP LIMITED (REGISTERED NUMBER: 09909630)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | FIXED ASSET INVESTMENTS - continued

| Callan Method Organisation Limited

| Registered office: United Kingdom

| Nature of business: Publishing

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| Callan Method International Limited

| Registered office: United Kingdom

| Nature of business: Dormant Company

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| Callan Method International Limited was dissolved on 17th March 2026.

| Callan Works Limited

| Registered office: United Kingdom

| Nature of business: Dormant Company

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed by group undertakings | 78,250 |  | - |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

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

| Taxation and social security | - |  | 5,517 |  |

| Other creditors | 3,251 |  | 5,262 |  |

3,251 |  | 140,509 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 125,000 | Ordinary | 1 | 125,000 |  | 125,000 |  |

| 220,000 | Preference A shares | 1 | - |  | - |  |

125,000 |  | 125,000 |  |

CALLAN METHOD GROUP LIMITED (REGISTERED NUMBER: 09909630)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | 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.

9. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Callan EOT Limited.

| On 1st August 2025, Callan EOT Limited acquired 100% of the issued share capital of the company on trust for the Callan Employee Ownership Trust.

10. | SMALL GROUP EXEMPTION

| Consolidated financial statements have not been prepared this year as the group qualifies as small as per Companies Act 2006 Section 399. The directors now feel that a consolidation would be of no benefit.