CALLING ALL MINDS LTD

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 16330062

		31 December 2025
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		19,330

			19,330
CURRENT ASSETS
Debtors		3,630
Cash at bank and in hand		7,810

		11,440
Creditors: Amounts Falling Due Within One Year		(14,672 )

NET CURRENT ASSETS (LIABILITIES)			(3,232 )

TOTAL ASSETS LESS CURRENT LIABILITIES			16,098

Creditors: Amounts Falling Due After More Than One Year			(45,311 )

NET LIABILITIES			(29,213 )

CAPITAL AND RESERVES
Called up share capital	5		1
Profit and Loss Account			(29,214 )

SHAREHOLDERS' FUNDS			(29,213)

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CALLING ALL MINDS LTD

Abridged Balance Sheet (continued)

As At 31 December 2025

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Suraj Sharma

Director

14/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

CALLING ALL MINDS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 16330062 . The registered office is 86-90 Paul Street, London, EC2A 4NE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Purchased software is stated at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation is charged on a straight-line basis over the estimated useful economic life of three years. The useful life reflects the directors’ estimate of the period over which the software is expected to provide economic benefits to the company.

2.4. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. At 31 December 2025 the software remained under development and was not yet available for its intended use. Consequently, no amortisation has been charged on the development asset during the period. Amortisation will commence when the asset is available for use and will be charged on a straight-line basis over its estimated useful economic life.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3

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CALLING ALL MINDS LTD

Notes to the Abridged Financial Statements (continued)

For the Period 20 March 2025 to 31 December 2025

4. Intangible Assets

	Total
	£
Cost
As at 20 March 2025	-
Additions	21,580

As at 31 December 2025	21,580

Amortisation
As at 20 March 2025	-
Provided during the period	2,250

As at 31 December 2025	2,250

Net Book Value
As at 31 December 2025	19,330

As at 20 March 2025	-

5. Share Capital

	31 December 2025
	£
Allotted, Called up and fully paid	1

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