Company No: 12043278 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Statement of Financial Position
• Notes to the Financial Statements

Directors	A McFeeters
	T McFeeters

Registered office	Waterside Five Oaks Road
	Slinfold
	Horsham
	RH13 0RL
	United Kingdom

Company number

12043278 (England and Wales)

Accountant	Kreston Reeves LLP
	Springfield House
	Springfield Road
	Horsham
	West Sussex
	RH12 2RG

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Callington Gray Limited for the financial year ended 30 June 2025 which comprise the Statement of Financial Position and the related notes 1 to 8 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 at www.icaew.com/regulation.

This report is made solely to the Board of Directors of Callington Gray Limited, as a body, in accordance with the terms of our engagement letter dated 30 January 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Callington Gray Limited and state those matters that we have agreed to state to the Board of Directors of Callington Gray Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Callington Gray Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Callington Gray 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 Callington Gray Limited. You consider that Callington Gray Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Callington Gray 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.

Kreston Reeves LLP

Springfield House
Springfield Road
Horsham
West Sussex
RH12 2RG

26 August 2026

	Note	30.06.2025		30.06.2024
		£		£
Fixed assets
Tangible assets	3	78,879		41,434
		78,879		41,434
Current assets
Debtors		5		0
Cash at bank and in hand		3,079		2,757
		3,084		2,757
Creditors: amounts falling due within one year	4	( 46,138)		( 33,983)
Net current liabilities		(43,054)		(31,226)
Total assets less current liabilities		35,825		10,208
Creditors: amounts falling due after more than one year	5	( 28,613)		9,635
Provision for liabilities	6	( 6,895)		0
Net assets		317		19,843
Capital and reserves
Called-up share capital	7	2		2
Profit and loss account		315		19,841
Total shareholders' funds		317		19,843

For the financial year ending 30 June 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 financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Callington Gray Limited (registered number: 12043278) were approved and authorised for issue by the Board of Directors on 26 August 2026. They were signed on its behalf by:

A McFeeters Director

1. Accounting policies

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied with the same accounts.

General information and basis of accounting

Callington Gray Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Waterside Five Oaks Road, Slinfold, Horsham, England, RH13 0RL.

The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.

The accounts are presented in sterling and rounded to the nearest £1.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Statement of Financial Position date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Statement of Financial Position date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Finance costs

Finance costs are charged to the Income Statement over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Tangible fixed assets

Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over the estimated useful lives:

Plant and machinery	25 % reducing balance
Vehicles	25 % reducing balance
Fixtures and fittings	25 % reducing balance
Computer equipment	33 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Income Statement over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	30.06.2025		30.06.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 July 2024	19,074		33,133		18,759		342		71,308
Additions	0		51,000		0		0		51,000
At 30 June 2025	19,074		84,133		18,759		342		122,308
Accumulated depreciation
At 01 July 2024	8,751		11,659		9,228		236		29,874
Charge for the financial year	2,581		8,556		2,383		35		13,555
At 30 June 2025	11,332		20,215		11,611		271		43,429
Net book value
At 30 June 2025	7,742		63,918		7,148		71		78,879
At 30 June 2024	10,323		21,474		9,531		106		41,434

4. Creditors: amounts falling due within one year

	30.06.2025		30.06.2024
	£		£
Trade creditors	0		7,392
Amounts owed to connected companies	6,012		0
Amounts owed to directors	26,222		15,860
Accruals	2,000		7,400
Other taxation and social security	0		3,331
Obligations under finance leases and hire purchase contracts (secured)	11,904		0
	46,138		33,983

5. Creditors: amounts falling due after more than one year

	30.06.2025		30.06.2024
	£		£
Obligations under finance leases and hire purchase contracts	28,613		( 9,635)

The hire purchase liabilities are secured on the assets to which they relate.

6. Deferred tax

	30.06.2025		30.06.2024
	£		£
At the beginning of financial year	0		0
Charged to the Income Statement	( 6,895)		0
At the end of financial year	( 6,895)		0

The deferred taxation balance is made up as follows:

	30.06.2025		30.06.2024
	£		£
Accelerated capital allowances	( 14,029)		0
Tax losses carry forward	7,134		0
	( 6,895)		0

7. Called-up share capital

	30.06.2025		30.06.2024
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2

8. Related party transactions

Transactions with the entity's directors

During the year, Callington Gray Limited was provided a loan by its directors. The balance owed to the Directors at 30 June 2025 was £26,222 (2024 - £15,860).

Other related party transactions

Callington Gray Limited has been given a loan by Streetfood and More (Film and Corp) Limited, a company owned by the Directors. The balance owed to Streefood & More (Film & Corp) Limited at 30 June 2025 was £2,512 (2024 - £1,250) and is included within Creditors.

During the year, Callington Gray Limited was provided a loan by The Odin Club Limited, a company owned by the Directors. The balance owed to The Odin Club Ltd at 30 June 2025 was £3,500 (2024 - £Nil) and is shown within Debtors.

During the year, Callington Gray Limited provided a loan to Waterside Kitchens Limited, a company owned by the Directors. The balance owed from Waterside Kitchens at 30 June 2025 was £5 (2024 - £Nil) and is shown within Creditors.

During the year, Callington Gray Limited leased equipment to Mexicano Catering Limited (since dissolved on 16 December 2025), and also previously owned by the Directors. The amount paid to Callington Gray Limited during the period totalled £500 (2024 - £Nil) and is shown within Turnover.

During the year, Callington Gray Limited leased equipment to Roasted Catering Limited, a company owned by the Directors. The amount paid to Callington Gray Ltd during the period totalled £5,955 (2024 - £Nil) and is shown within Turnover.

During the year, Callington Gray Limited leased equipment to Streetfood and More Limited, a company owned by the Directors. The amount paid to Callington Gray Limited during the period totalled £4,550 (2024 - £Nil) and is shown within Turnover.

During the year, Callington Gray Limited leased equipment to Streetfood and More (Film and Corp) Limited. The amount paid to Callington Gray Limited during the period totalled £14,300 (2024 - £Nil) and is shown within Turnover.