REGISTERED NUMBER: 11488638 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Caleo Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P N Lindie

REGISTERED OFFICE:

Unit 8, Compass Court

Westthorpe Fields Road

Killamarsh

Chesterfield

S21 1TW

REGISTERED NUMBER:

11488638 (England and Wales)

ACCOUNTANTS:

Camplejohn Rowan

CFC House

Acorn Business Park

Woodseats Close

Sheffield

South Yorkshire

S8 0TB

FIXED ASSETS

Tangible assets

4

31,126

34,748

CURRENT ASSETS

Stocks

2,500

2,500

Debtors

5

171,665

222,096

Cash at bank and in hand

89,689

56,569

263,854

281,165

CREDITORS

Amounts falling due within one year

6

(283,573

)

(269,980

)

NET CURRENT (LIABILITIES)/ASSETS

(19,719

)

11,185

TOTAL ASSETS LESS CURRENT LIABILITIES

11,407

45,933

CREDITORS

Amounts falling due after more than one year

7

-

(2,500

)

PROVISIONS FOR LIABILITIES

(5,914

)

(6,602

)

NET ASSETS

5,493

36,831

CAPITAL AND RESERVES

Called up share capital

8

10

10

Retained earnings

9

5,483

36,821

SHAREHOLDERS' FUNDS

5,493

36,831

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 22 September 2026 and were signed by:

P N Lindie - Director

1.	STATUTORY INFORMATION

Caleo Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents sale of goods and services excluding VAT. It is recognised following the completion of the services.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

5,711

61,857

2,481

70,049

Additions

-

6,823

1,310

8,133

Disposals

-

(4,415

)

-

(4,415

)

At 31 December 2025

5,711

64,265

3,791

73,767

DEPRECIATION

At 1 January 2025

3,083

30,883

1,335

35,301

Charge for year

657

9,104

614

10,375

Eliminated on disposal

-

(3,035

)

-

(3,035

)

At 31 December 2025

3,740

36,952

1,949

42,641

NET BOOK VALUE

At 31 December 2025

1,971

27,313

1,842

31,126

At 31 December 2024

2,628

30,974

1,146

34,748

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

163,452

215,273

Other debtors

4,765

3,799

Prepayments

3,448

3,024

171,665

222,096

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

2,500

3,000

Trade creditors

31,062

22,267

Tax

4,444

9,221

Social security and other taxes

740

(3,886

)

VAT

44,644

51,291

Other creditors

78,735

305

Accrued expenses and deferred income

121,448

187,782

283,573

269,980

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

2,500

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

10

Ordinary shares

£1

10

10

9.

RESERVES

Retained

earnings

£

At 1 January 2025

36,821

Profit for the year

16,012

Dividends

(47,350

)

At 31 December 2025

5,483