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Registered number: 13362884
Callisto Homes Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13362884
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 35,189 24,728
35,189 24,728
CURRENT ASSETS
Stocks 5 663,112 78,940
Debtors 6 801,475 90,793
Cash at bank and in hand 156,771 91,177
1,621,358 260,910
Creditors: Amounts Falling Due Within One Year 7 (1,473,788 ) (170,781 )
NET CURRENT ASSETS (LIABILITIES) 147,570 90,129
TOTAL ASSETS LESS CURRENT LIABILITIES 182,759 114,857
Creditors: Amounts Falling Due After More Than One Year 8 (4,344 ) (6,631 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,948 ) (6,182 )
NET ASSETS 165,467 102,044
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 165,465 102,042
SHAREHOLDERS' FUNDS 165,467 102,044
Page 1
Page 2
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Mark Aylwin
Director
29/10/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Callisto Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13362884 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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:
Plant & Machinery 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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.
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2.6. Taxation
Income 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 years 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 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2025 34,280 1,274 2,072 37,626
Additions 27,149 356 2,410 29,915
Disposals (13,245 ) - - (13,245 )
As at 30 April 2026 48,184 1,630 4,482 54,296
Depreciation
As at 1 May 2025 11,930 519 449 12,898
Provided during the period 5,438 166 605 6,209
As at 30 April 2026 17,368 685 1,054 19,107
Net Book Value
As at 30 April 2026 30,816 945 3,428 35,189
As at 1 May 2025 22,350 755 1,623 24,728
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5. Stocks
2026 2025
£ £
Work in progress 663,112 78,940
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 502,247 -
Other debtors 47,915 7,219
VAT 172,413 4,674
Amounts owed by joint-ventures 5,000 5,000
Amounts owed by associates 73,900 73,900
801,475 90,793
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 2,286 2,286
Trade creditors 850,084 19,748
Bank loans and overdrafts 286,067 5,043
Corporation tax 93,977 44,972
Other taxes and social security 143,793 63,955
Other creditors 71,613 28,306
Intercompany account 25,316 5,785
Director's loan account 652 686
1,473,788 170,781
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 4,344 6,631
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9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,286 2,286
Later than one year and not later than five years 4,344 6,631
6,630 8,917
6,630 8,917
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
11. Related Party Transactions
Included in the Other Debtors is an amount owed to the company by director Mr M Aylwin totalling £91,848 (2025 - £686 in Credit), no interest is to be charged.
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