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Registered Number: 04163971
England and Wales
CALIBER FINANCIAL ASSOCIATES LIMITED
Abridged Accounts
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

Caliber Financial Associates Limited Contents Page For the year ended 31 March 2026
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

Caliber Financial Associates Limited Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of Caliber Financial Associates Limited for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Caliber Financial Associates Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Caliber Financial Associates Limited, as a body, in accordance with the terms of our engagement letter dated 24 May 2018. Our work has been undertaken solely to prepare for your approval the accounts of Caliber Financial Associates Limited and state those matters that we have agreed to state to the Board of Directors of Caliber Financial Associates Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Caliber Financial Associates Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Caliber Financial Associates Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Caliber Financial Associates Limited. You consider that Caliber Financial Associates 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 accounts of Caliber Financial Associates 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 accounts for the year ending 31 March 2026. .................................................... Baranov Associates Ltd 4 Academy Close Kirkby Stephen Cumbria CA17 4JG 11 August 2026 1

Caliber Financial Associates Limited Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 1 |  | 1
Tangible fixed assets | 4 | 0 |  | 127
Investments | 5 | 131,991 |  | 0
|  | 131,992 |  | 128
Current assets |  |  |
Debtors: amounts falling due within one year |  | 22,055 |  | 22,645
Cash at bank and in hand |  | 953,030 |  | 992,196
|  | 975,085 |  | 1,014,841
Creditors: amount falling due within one year |  | (586,841) |  | (520,631)
Net current assets |  | 388,244 |  | 494,210
Total assets less current liabilities |  | 520,236 |  | 494,338
Net assets |  | 520,236 |  | 494,338
Capital and reserves |  |  |
Called up share capital | 6 | 23,600 |  | 23,600
Other Comprehensive Income | 7 | 24,991 |  | 0
Profit and loss account |  | 471,645 |  | 470,738
Shareholders' funds |  | 520,236 |  | 494,338
For the year ended 31 March 2026 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 11 August 2026 and were signed on its behalf by:
------------------------------- Andrew Norman Director
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Caliber Financial Associates Limited Notes to the Abridged Financial Statements For the year ended 31 March 2026
General Information Caliber Financial Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 04163971, registration address 5 Doolittle Yard, Froghall Road, Ampthill, Bedfordshire, MK45 2NW. 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. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. 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 company’s 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 Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. 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:
Plant and Machinery | 20% Straight Line
Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2. | Average number of employees Average number of employees during the year was 3 (2025 : 3).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 April 2025 | 10,000 |  | 10,000
Additions | - |  | -
Disposals | - |  | -
At 31 March 2026 | 10,000 |  | 10,000
Amortisation
At 01 April 2025 | 9,999 |  | 9,999
Charge for year | - |  | -
On disposals | - |  | -
At 31 March 2026 | 9,999 |  | 9,999
Net book values
At 31 March 2026 | 1 |  | 1
At 31 March 2025 | 1 |  | 1
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 April 2025 | 2,154 |  | 2,154
Additions | - |  | -
Disposals | - |  | -
At 31 March 2026 | 2,154 |  | 2,154
Depreciation
At 01 April 2025 | 2,027 |  | 2,027
Charge for year | 127 |  | 127
On disposals | - |  | -
At 31 March 2026 | 2,154 |  | 2,154
Net book values
Closing balance as at 31 March 2026 | - |  | -
Opening balance as at 01 April 2025 | 127 |  | 127
5. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 April 2025 | - |  | -
Additions | 107,000 |  | 107,000
Disposals | - |  | -
Revaluations | 24,991 |  | 24,991
At 31 March 2026 | 131,991 |  | 131,991
6. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
19,500 'A' Ordinary shares of £1.00 each | 19,500 |  | 19,500
4,000 'B' Ordinary shares of £1.00 each | 4,000 |  | 4,000
| 23,600 |  | 23,600
7. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2026 £ |  | 2025 £ |  | 2026 £ |  | 2025 £
Caliber Financial Management Ltd | (2,041,304) |  | (1,809,726) |  | (351,077) |  | (279,309)
A D Norman | 0 |  | 0 |  | 0 |  | 0
F K Financial Ltd | (536,267) |  | (532,714) |  | (62,141) |  | (55,219)
P McAneney | 0 |  | 0 |  | 0 |  | 0
This company's regulatory management is handled by Caliber Financial Associates Ltd, accordingly commission and fee income payable to Caliber Financial Management Ltd is paid through Caliber Financial Associates Ltd. Mr A D Norman is a director and holds 11.25% (2025: 11.25%) of the issued ordinary 'A' shares. He is also a director of F K Financial Ltd and owns 56.0% of the issued share capital of that company. This company's regulatory management is handled by Caliber Financial Associates Ltd, accordingly commission and fee income payable to F K Financial Ltd is paid through Caliber Financial Associates Ltd. Mr P McAneney is a director and holds 11.25% (2025: 11.25%) of the issued ordinary 'A' shares. He is also a director of Caliber Financial Management Ltd and owns 77.77% of the issued ordinary share capital of that company.
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