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REGISTERED NUMBER: 07857098 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

CAF BUSINESS SOLUTIONS LIMITED

CAF BUSINESS SOLUTIONS LIMITED (REGISTERED NUMBER: 07857098)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


CAF BUSINESS SOLUTIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: C A Fallon





REGISTERED OFFICE: 185 Higher Green Lane
Astley
Manchester
M29 7JA





REGISTERED NUMBER: 07857098 (England and Wales)





ACCOUNTANTS: The McWhirter Partnership Limited
Chartered Accountants
336 Molesey Road
Hersham
Walton on Thames
Surrey
KT12 3PD

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
CAF BUSINESS SOLUTIONS LIMITED

The following reproduces the text of the report prepared for the director 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 Director 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 CAF Business Solutions Limited for the year ended 30 November 2023 which comprise the Statement of Income and Retained Earnings, 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 director of CAF Business Solutions Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of CAF Business Solutions Limited and state those matters that we have agreed to state to the director of CAF Business Solutions Limited 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 CAF Business Solutions Limited and its director for our work or for this report.

It is your duty to ensure that CAF Business Solutions 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 CAF Business Solutions Limited. You consider that CAF Business Solutions 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 CAF Business Solutions 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.






The McWhirter Partnership Limited
Chartered Accountants
336 Molesey Road
Hersham
Walton on Thames
Surrey
KT12 3PD


31 August 2024

CAF BUSINESS SOLUTIONS LIMITED (REGISTERED NUMBER: 07857098)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 275 367
Investment property 5 160,000 160,000
160,275 160,367

CURRENT ASSETS
Debtors 6 15,541 30,157
Cash at bank 17,482 26,080
33,023 56,237
CREDITORS
Amounts falling due within one year 7 67,928 55,514
NET CURRENT (LIABILITIES)/ASSETS (34,905 ) 723
TOTAL ASSETS LESS CURRENT LIABILITIES 125,370 161,090

CREDITORS
Amounts falling due after more than one
year

8

(9,856

)

(15,887

)

PROVISIONS FOR LIABILITIES (5,866 ) (5,083 )
NET ASSETS 109,648 140,120

CAPITAL AND RESERVES
Called up share capital 1 1
Fair value reserve 9 21,373 21,373
Retained earnings 88,274 118,746
SHAREHOLDERS' FUNDS 109,648 140,120

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

CAF BUSINESS SOLUTIONS LIMITED (REGISTERED NUMBER: 07857098)

BALANCE SHEET - continued
30 NOVEMBER 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 August 2024 and were signed by:





C A Fallon - Director


CAF BUSINESS SOLUTIONS LIMITED (REGISTERED NUMBER: 07857098)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

CAF Business Solutions 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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Investment property
Investment properties for which fair value can be measured reliably without undue cost or effort are measured at fair value by the director at each reporting date with changes in fair value recognised in the Income Statement. The fair value is based on the directors knowledge of property valuations in the region where the properties are located.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

CAF BUSINESS SOLUTIONS LIMITED (REGISTERED NUMBER: 07857098)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022
and 30 November 2023 4,898
DEPRECIATION
At 1 December 2022 4,531
Charge for year 92
At 30 November 2023 4,623
NET BOOK VALUE
At 30 November 2023 275
At 30 November 2022 367

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 December 2022
and 30 November 2023 160,000
NET BOOK VALUE
At 30 November 2023 160,000
At 30 November 2022 160,000

Fair value at 30 November 2023 is represented by:
£   
Valuation in 2018 26,387
Cost 133,613
160,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 15,541 30,157

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 59,461 47,648
Other creditors 8,467 7,866
67,928 55,514

CAF BUSINESS SOLUTIONS LIMITED (REGISTERED NUMBER: 07857098)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 9,856 15,887

9. RESERVES
Fair
value
reserve
£   
At 1 December 2022
and 30 November 2023 21,373

The fair value reserve represents the fair value gain on investment property after allowance for a provision for deferred tax.