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REGISTERED NUMBER: 13259049 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 March 2024

for

CA Estates Ltd

CA Estates Ltd (Registered number: 13259049)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CA Estates Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Mr C Gruzman
Mr A L Shadmi





REGISTERED OFFICE: Rico House George Street
Prestwich
Manchester
M25 9WS





REGISTERED NUMBER: 13259049 (England and Wales)





ACCOUNTANTS: Freedman Frankl & Taylor
Chartered Accountants
Reedham House
31 King Street West
Manchester
M3 2PJ

CA Estates Ltd (Registered number: 13259049)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 509,211 415,476

CURRENT ASSETS
Debtors 5 750 13,760
Cash at bank 11,629 617
12,379 14,377
CREDITORS
Amounts falling due within one year 6 523,077 430,297
NET CURRENT LIABILITIES (510,698 ) (415,920 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,487

)

(444

)

RESERVES
Retained earnings (1,487 ) (444 )
(1,487 ) (444 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 18 November 2024 and were signed on its behalf by:



Mr C Gruzman - Director


CA Estates Ltd (Registered number: 13259049)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

CA Estates Ltd 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.

Turnover
Turnover represents the invoice value of rent and service charges provided inclusive of value added tax during the year.

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.

Going concern
The company's financial statements for the period ended 31 March 2024 have been prepared on a going concern basis as, after making appropriate enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

CA Estates Ltd (Registered number: 13259049)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2023 415,476
Additions 93,735
At 31 March 2024 509,211
NET BOOK VALUE
At 31 March 2024 509,211
At 31 March 2023 415,476

The directors do not consider the market value of the investment properties to be materially different from the value as stated in the financial statements at 31 March 2024.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 750 13,760

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 370,083 272,359
Other creditors 152,994 157,938
523,077 430,297

7. RELATED PARTY DISCLOSURES

At 31 March 2024, other creditors included £129,286 in respect of the directors' current accounts. These balances are interest free and repayable on demand.