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REGISTERED NUMBER: 08493151 (England and Wales)















CAVALCANTI AND FIELDING LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024






CAVALCANTI AND FIELDING LTD (REGISTERED NUMBER: 08493151)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CAVALCANTI AND FIELDING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: Mrs L C B Fielding
J L Fielding





REGISTERED OFFICE: 49 Rainbow Street
London
SE5 7TB





REGISTERED NUMBER: 08493151 (England and Wales)





ACCOUNTANTS: Spurling Cannon
Chartered Certified Accountants
424 Margate Road
Westwood
Ramsgate
Kent
CT12 6SJ

CAVALCANTI AND FIELDING LTD (REGISTERED NUMBER: 08493151)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 2,463,902 2,464,449

CURRENT ASSETS
Cash at bank 11,002 8,405

CREDITORS
Amounts falling due within one year 5 (2,380,554 ) (2,411,230 )
NET CURRENT LIABILITIES (2,369,552 ) (2,402,825 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

94,350

61,624

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 94,250 61,524
94,350 61,624

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 14 November 2024 and were signed on its behalf by:




Mrs L C B Fielding - Director


CAVALCANTI AND FIELDING LTD (REGISTERED NUMBER: 08493151)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Cavalcanti And Fielding 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixture & Fittings - 25% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

CAVALCANTI AND FIELDING LTD (REGISTERED NUMBER: 08493151)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Freehold Fixture &
property Fittings Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 2,462,262 20,567 2,482,829
DEPRECIATION
At 1 May 2023 - 18,380 18,380
Charge for year - 547 547
At 30 April 2024 - 18,927 18,927
NET BOOK VALUE
At 30 April 2024 2,462,262 1,640 2,463,902
At 30 April 2023 2,462,262 2,187 2,464,449

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 6) 1,262,748 1,262,712
Corporation Tax 10,103 9,353
Directors' current accounts 1,106,562 1,138,684
Accrued expenses 1,141 481
2,380,554 2,411,230

6. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans 1,262,748 1,262,712