Calgary Communications Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Calgary Communications Limited for the year ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Calgary Communications Limited for the year ended 31 January 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the directors of Calgary Communications Limited , as a body, in accordance with the terms of our engagement letter dated 26 February 2015. Our work has been undertaken solely to prepare for your approval the accounts of Calgary Communications Limited and state those matters that we have agreed to state to the directors of Calgary Communications 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 Calgary Communications Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Calgary Communications Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Calgary Communications Limited . You consider that Calgary Communications Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Calgary Communications 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 financial statements.

28th October 2026

Gillespie's Fife

Accountants

Fric Ajax Way

Methil

Leven

KY8 3RS

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Calgary Communications Limited

Balance Sheet

As At 31 January 2026

Balance Sheet

Registered number: SC466994

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,143		1,166

			1,143		1,166
CURRENT ASSETS
Stocks	5	38,000		-
Debtors	6	260,898		353,051
Cash at bank and in hand		14,019		81,818

		312,917		434,869
Creditors: Amounts Falling Due Within One Year	7	(167,382 )		(225,842 )

NET CURRENT ASSETS (LIABILITIES)			145,535		209,027

TOTAL ASSETS LESS CURRENT LIABILITIES			146,678		210,193

Creditors: Amounts Falling Due After More Than One Year	8		(24,024 )		(37,478 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(217 )		(222 )

NET ASSETS			122,437		172,493

CAPITAL AND RESERVES
Called up share capital	9		60		60
Profit and Loss Account			122,377		172,433

SHAREHOLDERS' FUNDS			122,437		172,493

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Calgary Communications Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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.

On behalf of the board

Mr Stephen White

Director

28th October 2026

The notes on pages 4 to 6 form part of these financial statements.

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Calgary Communications Limited

Notes to the Financial Statements

For The Year Ended 31 January 2026

Notes to the Financial Statements

1. General Information

Calgary Communications Limited is a private company, limited by shares, incorporated in Scotland, registered number SC466994 . The registered office is Gillespies Ca, Fric Ajax Way, Methil, Fife, KY8 3RS.

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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Corporation tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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Calgary Communications Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 February 2025	7,160
Additions	541

As at 31 January 2026	7,701

Depreciation
As at 1 February 2025	5,994
Provided during the period	564

As at 31 January 2026	6,558

Net Book Value
As at 31 January 2026	1,143

As at 1 February 2025	1,166

5. Stocks

	2026	2025
	£	£
Work in progress	38,000	-

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	26,592	50,460
Prepayments and accrued income	4,052	4,910
Other debtors	48,692	48,692
Other taxes and social security	-	30
Directors' loan accounts	181,562	248,959

	260,898	353,051

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Calgary Communications Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	23,066	946
Bank loans and overdrafts	13,454	32,663
Corporation tax	117,235	98,128
Other taxes and social security	358	-
VAT	6,486	37,619
Other creditors	4,638	4,691
Accruals and deferred income	2,145	51,795

	167,382	225,842

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	24,024	37,478

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	60	60

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Stephen White	167,698	67,120	(144,037 )	-	90,781
Ms Jennifer Centola	81,261	121,222	(111,702 )	-	90,781

The above loan is unsecured and repayable on demand. Interest of 2% p.a. is charged to the directors by the company.

11. Ultimate Controlling Party

The company's ultimate controlling party is Stephen White and Jennifer Millar by virtue of their ownership of 100% of the issued share capital in the company.

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