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REGISTERED NUMBER: 12445260 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2024

for

Cayrel Investments Limited

Cayrel Investments Limited (Registered number: 12445260)






Contents of the Financial Statements
for the Year Ended 28 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Cayrel Investments Limited

Company Information
for the Year Ended 28 February 2024







DIRECTORS: Mr J Cresswell
Mr P Terry
Mr S O Agrawal
Mr V S Agrawal





REGISTERED OFFICE: Second Floor
Kennel Club House
Gatehouse Way
Aylesbury
Buckinghamshire
HP19 8DB





REGISTERED NUMBER: 12445260 (England and Wales)





ACCOUNTANTS: DUX Advisory Limited
Chartered Accountants
Kennel Club House
Gatehouse Way
Aylesbury
Buckinghamshire
HP19 8DB

Cayrel Investments Limited (Registered number: 12445260)

Balance Sheet
28 February 2024

28.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,972 5,948
Investment property 5 240,000 168,940
242,972 174,888

CURRENT ASSETS
Debtors 6 269 50
Cash at bank 2,159 4,800
2,428 4,850
CREDITORS
Amounts falling due within one year 7 81,250 72,892
NET CURRENT LIABILITIES (78,822 ) (68,042 )
TOTAL ASSETS LESS CURRENT LIABILITIES 164,150 106,846

CREDITORS
Amounts falling due after more than one year 8 150,948 145,069
NET ASSETS/(LIABILITIES) 13,202 (38,223 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 13,102 (38,323 )
13,202 (38,223 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Cayrel Investments Limited (Registered number: 12445260)

Balance Sheet - continued
28 February 2024


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 Board of Directors and authorised for issue on 11 November 2024 and were signed on its behalf by:





Mr J Cresswell - Director


Cayrel Investments Limited (Registered number: 12445260)

Notes to the Financial Statements
for the Year Ended 28 February 2024

1. STATUTORY INFORMATION

Cayrel Investments 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Tangible fixed assets are initially recognised at cost and subsequently measured at cost less accumulated depreciation and impairment. Where parts of an item of tangible fixed assets have different useful lives, they are accounted for as a separate item of tangible fixed assets.

Depreciation is provided at the following annual rates in order to write off each asset over its useful estimated life, on a straight line basis or, if held under a finance lease, over the lease term, whichever is shorter.

Plant and machinery- 20% on straight line

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Cayrel Investments Limited (Registered number: 12445260)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2023
and 28 February 2024 14,876
DEPRECIATION
At 1 March 2023 8,928
Charge for year 2,976
At 28 February 2024 11,904
NET BOOK VALUE
At 28 February 2024 2,972
At 28 February 2023 5,948

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 March 2023 168,940
Revaluations 71,060
At 28 February 2024 240,000
NET BOOK VALUE
At 28 February 2024 240,000
At 28 February 2023 168,940

Fair value at 28 February 2024 is represented by:
£   
Valuation in 2024 240,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.24 28.2.23
£    £   
Other debtors 269 50

Cayrel Investments Limited (Registered number: 12445260)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.24 28.2.23
£    £   
Bank loans and overdrafts 7,131 5,879
Hire purchase contracts - 3,344
Trade creditors 2,700 -
Amounts owed to group undertakings 16,000 15,000
Other creditors 55,419 48,669
81,250 72,892

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
28.2.24 28.2.23
£    £   
Bank loans 150,948 145,069

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 122,423 -

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Cayrel Investments Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cayrel Investments Limited for the year ended 28 February 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Cayrel Investments Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cayrel Investments Limited and state those matters that we have agreed to state to the Board of Directors of Cayrel Investments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cayrel Investments Limited and its Board of Directors, as a body, for our work or for this report.

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

We have not been instructed to carry out an audit or a review of the financial statements of Cayrel Investments 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 statutory financial statements.






DUX Advisory Limited
Chartered Accountants
Kennel Club House
Gatehouse Way
Aylesbury
Buckinghamshire
HP19 8DB


11 November 2024