Calibris Limited - Filleted accounts

Registered number

09369810

Calibris Limited

Filleted Accounts

31 March 2026

Calibris Limited
Registered number:		09369810
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		33,447			54,435

Current assets
Debtors	4	968,752			911,712
Cash at bank and in hand		3,958,934			3,568,782
		4,927,686			4,480,494

Creditors: amounts falling due within one year	5	(316,969)			(233,595)

Net current assets			4,610,717			4,246,899

Total assets less current liabilities			4,644,164			4,301,334


Provisions for liabilities			(13,608)			(13,608)


Net assets			4,630,556			4,287,726

Capital and reserves
Called up share capital			100			100
Profit and loss account			4,630,456			4,287,626

Shareholders' funds			4,630,556			4,287,726

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A Beaton
Director
Approved by the board on 11 September 2026

Calibris Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	Calibris Limited is a company limited by shares incorporated in England within the United Kingdom. The registration number and the address of the registered office is given in the company information on page 1 of these financial statements. The company's principle place of business is 18 Fleet Street, London, EC4Y 1AA. The financial statements cover the individual entity, are presented in sterling which is the functional currency of the company and are not rounded. The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The significant accounting policies applied in the preparation of these financial statements are set out below.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			25% on cost
	Motor Vehicles			25% on cost
	Plant and machinery			25% on cost
	Fixtures, fittings, tools and equipment			25% on cost

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					5		3


3	Tangible fixed assets
		Land and buildings		Equipment, fixtures & fittings		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	5,129		36,153		95,500		136,782
	Additions	-		5,662		-		5,662
	At 31 March 2026	5,129		41,815		95,500		142,444

	Depreciation
	At 1 April 2025	5,128		29,469		47,750		82,347
	Charge for the year	-		2,775		23,875		26,650
	At 31 March 2026	5,128		32,244		71,625		108,997

	Net book value
	At 31 March 2026	1		9,571		23,875		33,447
	At 31 March 2025	1		6,684		47,750		54,435


4	Debtors					2026		2025
£							£

	Trade debtors					59,177		48
	Prepayments					7,175		9,264
	S455 tax deposit					218,400		218,400
	Loan to directors					684,000		684,000
						968,752		911,712


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					426		793
	Taxation and social security costs					211,425		229,888
	Accruals ad deferred income					4,330		2,914
	Director's account					327		-
	Other creditors					100,461		-
						316,969		233,595