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Registered number: 04168116
Caneo Estates Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Harrisons Accountancy Ltd
Harrison House Sheep Walk
Langford Road
Biggleswade
Bedfordshire
SG18 9RB
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04168116
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,640,047 5,140,726
6,640,047 5,140,726
CURRENT ASSETS
Debtors 5 636,896 138,775
Cash at bank and in hand 114,942 875,428
751,838 1,014,203
Creditors: Amounts Falling Due Within One Year 6 (2,379,094 ) (2,321,562 )
NET CURRENT ASSETS (LIABILITIES) (1,627,256 ) (1,307,359 )
TOTAL ASSETS LESS CURRENT LIABILITIES 5,012,791 3,833,367
Creditors: Amounts Falling Due After More Than One Year 7 - (368,250 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (461,725 ) (92,711 )
NET ASSETS 4,551,066 3,372,406
CAPITAL AND RESERVES
Called up share capital 9 280 280
Revaluation reserve 10 2,430,131 487,953
Profit and Loss Account 2,120,655 2,884,173
SHAREHOLDERS' FUNDS 4,551,066 3,372,406
Page 1
Page 2
For the year ending 28 February 2023 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 Christos Neocleous
Director
21/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Caneo Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04168116 . The registered office is Harrison House, Langford Road, Biggleswade, SG18 9RB.
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 represents net invoiced rental income, exclusing value added tax.
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:
Fixtures & Fittings 25% on reducing balance
2.4. Investment Properties
Investment property, which is property held to earn rentals and / or for capital appreciation, is initially recognised at cost, which includes the pourchase cost and any directly attributable expenditure. 
Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revalution is recognised in the profit and loss account. Where fair value cannot be achieved without undue cost or effort, investment property is accounted for as tangible fixed asset.
2.5. 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 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 assets reflect 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
Page 3
Page 4
4. Tangible Assets
Investment Properties Fixtures & Fittings Total
£ £ £
Cost or Valuation
As at 1 March 2022 5,140,721 1,000 5,141,721
Disposals (442,852 ) - (442,852 )
Revaluation 1,942,178 - 1,942,178
As at 28 February 2023 6,640,047 1,000 6,641,047
Depreciation
As at 1 March 2022 - 995 995
Provided during the period - 5 5
As at 28 February 2023 - 1,000 1,000
Net Book Value
As at 28 February 2023 6,640,047 - 6,640,047
As at 1 March 2022 5,140,721 5 5,140,726
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,499 7,548
Prepayments and accrued income 1,897 1,227
Amounts owed by group undertakings 629,500 130,000
636,896 138,775
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,696 3,096
Bank loans and overdrafts - 50,000
Corporation tax 59,407 287,914
VAT 14,717 14,464
Other creditors 2,236,746 1,936,746
Deposits 37,500 -
Accruals and deferred income 15,569 16,883
Directors' loan accounts 12,459 12,459
2,379,094 2,321,562
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 368,250
- 368,250
Page 4
Page 5
8. Secured Creditors
Bank loans are secured via a fixed charge on the properties to which they relate.
The following secured debts are included within creditors:
2023 2022
£ £
Bank loans and overdrafts - 418,250
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 280 280
10. Reserves
Revaluation Reserve
£
As at 1 March 2022 487,953
Surplus on revaluation 1,942,178
As at 28 February 2023 2,430,131
11. Related Party Transactions
Neo Brothers Limited
At the balance sheet date an intercompany loan of £2,236,745 (2022: £1,936,745) was owed by the company to Neo Brothers Limited on which no interest was charged. Mr A Neocleous and Mr N Neocleous have a controlling interest in Neo Brothers Limited.
Rental income of £37,500 was received from Neo Brothers Limited during the year (2022: £37,500).
Neo-Cass Holdings Limited
At the balance sheet date an interecompany loan of £315,000 (2022: £65,000) was owed to the company from Neo-Cass Holdings Ltd on which no interest was charged. Mr N Neocleous has a controlling interest in Neo-Cass Holdings Ltd.
Epsilon Estates Limited
At the balance sheet date an interecompany loan of £314,500 (2022: £65,000) was owed to the company from Epsilon Estates Limited on which no interest was charged. Mr A Neocleous has a controlling interest in Epsilon Estates Limited.
12. Ultimate Controlling Party
The company is under the control of the directors, who control 100% of the issued share capital.
Page 5