Calliope Communications Ltd 31/03/2026 iXBRL

Company registration number: 14611365

Calliope Communications Ltd

Unaudited filleted financial statements

31 March 2026

Calliope Communications Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Calliope Communications Ltd

Directors and other information


	Director	Miriam McKay


	Company number	14611365


	Registered office	50 Stewart Road
		Harpenden
		AL5 4QB


	Accountants	Hicks and Company
		Chartered Accountants
		Vaughan Chambers
		Vaughan Road
		Harpenden
		AL5 4EE

Calliope Communications Ltd

Chartered accountants report to the director on the preparation of the

unaudited statutory financial statements of Calliope Communications Ltd

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 financial statements of Calliope Communications Ltd for the year ended 31 March 2026 which comprise the statement of financial position and related notes 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 http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of Calliope Communications Ltd, as a body, in accordance with the terms of our engagement letter dated 3 September 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Calliope Communications Ltd and state those matters that we have agreed to state to them, 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 Calliope Communications Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Calliope Communications Ltd 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 Calliope Communications Ltd. You consider that Calliope Communications Ltd 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 financial statements of Calliope Communications Ltd. 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.

Hicks and Company

Chartered Accountants

Vaughan Chambers

Vaughan Road

Harpenden

AL5 4EE

14 September 2026

Calliope Communications Ltd

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	345		1,039
		_______		_______
			345		1,039

Current assets
Debtors	6	11,525		14,809
Cash at bank and in hand		12,322		15,258
		_______		_______
		23,847		30,067
Creditors: amounts falling due
within one year	7	( 2,794)		( 5,189)
		_______		_______
Net current assets			21,053		24,878
			_______		_______
Total assets less current liabilities			21,398		25,917

			_______		_______
Net assets			21,398		25,917
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			21,397		25,916
			_______		_______
Shareholders funds			21,398		25,917
			_______		_______

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 14 September 2026 , and are signed on behalf of the board by:

Miriam McKay

Director

Company registration number: 14611365

Calliope Communications Ltd

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in Enagland and Wales. The address of the registered office is 50 Stewart Road, Harpenden, AL5 4QB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Office equipment	-	33 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Tangible assets

	Office equipment	Total
	£	£
Cost
At 1 April 2025 and 31 March 2026	2,082	2,082
	_______	_______
Depreciation
At 1 April 2025	1,043	1,043
Charge for the year	694	694
	_______	_______
At 31 March 2026	1,737	1,737
	_______	_______
Carrying amount
At 31 March 2026	345	345
	_______	_______
At 31 March 2025	1,039	1,039
	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	5,680	8,480
Other debtors	5,845	6,329
	_______	_______
	11,525	14,809
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	1,954	1,863
Corporation tax	-	2,067
Social security and other taxes	-	464
Other creditors	840	795
	_______	_______
	2,794	5,189
	_______	_______

8. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Miriam McKay	2,565	749	( 2,565)	749
		_______	_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Miriam McKay	14,905	2,565	( 14,905)	2,565
		_______	_______	_______	_______