Caram (BH) Limited 14044676 false 2022-04-14 2023-06-30 2023-06-30 The principal activity of the company is holding company Digita Accounts Production Advanced 6.30.9574.0 true false true 14044676 2022-04-14 2023-06-30 14044676 2023-06-30 14044676 core:ShareCapital 2023-06-30 14044676 core:CurrentFinancialInstruments core:WithinOneYear 2023-06-30 14044676 core:LandBuildings 2023-06-30 14044676 bus:SmallEntities 2022-04-14 2023-06-30 14044676 bus:Audited 2022-04-14 2023-06-30 14044676 bus:FullAccounts 2022-04-14 2023-06-30 14044676 bus:SmallCompaniesRegimeForAccounts 2022-04-14 2023-06-30 14044676 bus:RegisteredOffice 2022-04-14 2023-06-30 14044676 bus:Director1 2022-04-14 2023-06-30 14044676 bus:Director2 2022-04-14 2023-06-30 14044676 bus:PrivateLimitedCompanyLtd 2022-04-14 2023-06-30 14044676 core:LandBuildings 2022-04-14 2023-06-30 14044676 1 2022-04-14 2023-06-30 14044676 countries:EnglandWales 2022-04-14 2023-06-30 iso4217:GBP xbrli:pure

Registration number: 14044676

Caram (BH) Limited

Annual Report and Financial Statements

for the Period from 14 April 2022 to 30 June 2023

 

Caram (BH) Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3 to 5

 

Caram (BH) Limited

Company Information

Directors

Mr S Jakhu

Mr G Jakhu

Registered office

Oakmoore Court Kingswood Road
Hampton Lovett
Droitwich
Worcestershire
WR9 0QH

Auditors

Ballards LLP
Statutory Auditors, Chartered Accountants
Oakmoore Court
11C Kingswood Road
Hampton Lovett
Droitwich
Worcestershire
WR9 0QH

 

Caram (BH) Limited

(Registration number: 14044676)
Balance Sheet as at 30 June 2023

Note

2023
£

Fixed assets

 

Tangible assets

4

664,640

Creditors: Amounts falling due within one year

5

(664,639)

Net assets

 

1

Capital and reserves

 

Called up share capital

1

Shareholders' funds

 

1

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 January 2024 and signed on its behalf by:
 

.........................................
Mr S Jakhu
Director

   
 

Caram (BH) Limited

Notes to the Financial Statements for the Period from 14 April 2022 to 30 June 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Oakmoore Court Kingswood Road
Hampton Lovett
Droitwich
Worcestershire
WR9 0QH
Great Britain

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existance for the forseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Audit report

The Independent Auditor's Report was unqualified. . The name of the Senior Statutory Auditor who signed the audit report on 26 January 2024 was Benjamin Powell MSci ACA CTA, who signed for and on behalf of Ballards LLP.

.........................................

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

Caram (BH) Limited

Notes to the Financial Statements for the Period from 14 April 2022 to 30 June 2023

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

4

Tangible assets

Land and buildings
£

Total
£

Cost or valuation

Additions

664,640

664,640

At 30 June 2023

664,640

664,640

Depreciation

Carrying amount

At 30 June 2023

664,640

664,640

Included within the net book value of land and buildings above is £664,640 in respect of freehold land and buildings.
 

 

Caram (BH) Limited

Notes to the Financial Statements for the Period from 14 April 2022 to 30 June 2023

5

Creditors

Creditors: amounts falling due within one year

2023
£

Due within one year

Amounts owed to related parties

664,639

6

Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
 

7

Parent and ultimate parent undertaking

The company's immediate parent is Caram Limited, incorporated in England and Wales.

  These financial statements are available upon request from the registered office.