2023-12-012024-11-302024-11-30false13748063CARON HOLDINGS LTD2025-03-2568209falseiso4217:GBPxbrli:pure137480632023-11-30137480632024-11-30137480632023-12-012024-11-30137480632022-11-30137480632023-11-30137480632022-12-012023-11-3013748063bus:SmallEntities2023-12-012024-11-3013748063bus:AuditExempt-NoAccountantsReport2023-12-012024-11-3013748063bus:FullAccounts2023-12-012024-11-3013748063bus:PrivateLimitedCompanyLtd2023-12-012024-11-3013748063core:WithinOneYear2024-11-3013748063core:AfterOneYear2024-11-3013748063core:WithinOneYear2023-11-3013748063core:AfterOneYear2023-11-3013748063core:ShareCapital2024-11-3013748063core:SharePremium2024-11-3013748063core:RevaluationReserve2024-11-3013748063core:OtherReservesSubtotal2024-11-3013748063core:RetainedEarningsAccumulatedLosses2024-11-3013748063core:ShareCapital2023-11-3013748063core:SharePremium2023-11-3013748063core:RevaluationReserve2023-11-3013748063core:OtherReservesSubtotal2023-11-3013748063core:RetainedEarningsAccumulatedLosses2023-11-3013748063core:LandBuildings2024-11-3013748063core:PlantMachinery2024-11-3013748063core:Vehicles2024-11-3013748063core:FurnitureFittings2024-11-3013748063core:OfficeEquipment2024-11-3013748063core:NetGoodwill2024-11-3013748063core:IntangibleAssetsOtherThanGoodwill2024-11-3013748063core:ListedExchangeTraded2024-11-3013748063core:UnlistedNon-exchangeTraded2024-11-3013748063core:LandBuildings2023-11-3013748063core:PlantMachinery2023-11-3013748063core:Vehicles2023-11-3013748063core:FurnitureFittings2023-11-3013748063core:OfficeEquipment2023-11-3013748063core:NetGoodwill2023-11-3013748063core:IntangibleAssetsOtherThanGoodwill2023-11-3013748063core:ListedExchangeTraded2023-11-3013748063core:UnlistedNon-exchangeTraded2023-11-3013748063core:LandBuildings2023-12-012024-11-3013748063core:PlantMachinery2023-12-012024-11-3013748063core:Vehicles2023-12-012024-11-3013748063core:FurnitureFittings2023-12-012024-11-3013748063core:OfficeEquipment2023-12-012024-11-3013748063core:NetGoodwill2023-12-012024-11-3013748063core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3013748063core:ListedExchangeTraded2023-12-012024-11-3013748063core:UnlistedNon-exchangeTraded2023-12-012024-11-3013748063core:MoreThanFiveYears2023-12-012024-11-3013748063core:Non-currentFinancialInstruments2024-11-3013748063core:Non-currentFinancialInstruments2023-11-3013748063dpl:CostSales2023-12-012024-11-3013748063dpl:DistributionCosts2023-12-012024-11-3013748063core:LandBuildings2023-12-012024-11-3013748063core:PlantMachinery2023-12-012024-11-3013748063core:Vehicles2023-12-012024-11-3013748063core:FurnitureFittings2023-12-012024-11-3013748063core:OfficeEquipment2023-12-012024-11-3013748063dpl:AdministrativeExpenses2023-12-012024-11-3013748063core:NetGoodwill2023-12-012024-11-3013748063core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3013748063dpl:GroupUndertakings2023-12-012024-11-3013748063dpl:ParticipatingInterests2023-12-012024-11-3013748063dpl:GroupUndertakingscore:ListedExchangeTraded2023-12-012024-11-3013748063core:ListedExchangeTraded2023-12-012024-11-3013748063dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-12-012024-11-3013748063core:UnlistedNon-exchangeTraded2023-12-012024-11-3013748063dpl:CostSales2022-12-012023-11-3013748063dpl:DistributionCosts2022-12-012023-11-3013748063core:LandBuildings2022-12-012023-11-3013748063core:PlantMachinery2022-12-012023-11-3013748063core:Vehicles2022-12-012023-11-3013748063core:FurnitureFittings2022-12-012023-11-3013748063core:OfficeEquipment2022-12-012023-11-3013748063dpl:AdministrativeExpenses2022-12-012023-11-3013748063core:NetGoodwill2022-12-012023-11-3013748063core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3013748063dpl:GroupUndertakings2022-12-012023-11-3013748063dpl:ParticipatingInterests2022-12-012023-11-3013748063dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3013748063core:ListedExchangeTraded2022-12-012023-11-3013748063dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3013748063core:UnlistedNon-exchangeTraded2022-12-012023-11-3013748063core:NetGoodwill2024-11-3013748063core:IntangibleAssetsOtherThanGoodwill2024-11-3013748063core:LandBuildings2024-11-3013748063core:PlantMachinery2024-11-3013748063core:Vehicles2024-11-3013748063core:FurnitureFittings2024-11-3013748063core:OfficeEquipment2024-11-3013748063core:AfterOneYear2024-11-3013748063core:WithinOneYear2024-11-3013748063core:ListedExchangeTraded2024-11-3013748063core:UnlistedNon-exchangeTraded2024-11-3013748063core:ShareCapital2024-11-3013748063core:SharePremium2024-11-3013748063core:RevaluationReserve2024-11-3013748063core:OtherReservesSubtotal2024-11-3013748063core:RetainedEarningsAccumulatedLosses2024-11-3013748063core:NetGoodwill2023-11-3013748063core:IntangibleAssetsOtherThanGoodwill2023-11-3013748063core:LandBuildings2023-11-3013748063core:PlantMachinery2023-11-3013748063core:Vehicles2023-11-3013748063core:FurnitureFittings2023-11-3013748063core:OfficeEquipment2023-11-3013748063core:AfterOneYear2023-11-3013748063core:WithinOneYear2023-11-3013748063core:ListedExchangeTraded2023-11-3013748063core:UnlistedNon-exchangeTraded2023-11-3013748063core:ShareCapital2023-11-3013748063core:SharePremium2023-11-3013748063core:RevaluationReserve2023-11-3013748063core:OtherReservesSubtotal2023-11-3013748063core:RetainedEarningsAccumulatedLosses2023-11-3013748063core:NetGoodwill2022-11-3013748063core:IntangibleAssetsOtherThanGoodwill2022-11-3013748063core:LandBuildings2022-11-3013748063core:PlantMachinery2022-11-3013748063core:Vehicles2022-11-3013748063core:FurnitureFittings2022-11-3013748063core:OfficeEquipment2022-11-3013748063core:AfterOneYear2022-11-3013748063core:WithinOneYear2022-11-3013748063core:ListedExchangeTraded2022-11-3013748063core:UnlistedNon-exchangeTraded2022-11-3013748063core:ShareCapital2022-11-3013748063core:SharePremium2022-11-3013748063core:RevaluationReserve2022-11-3013748063core:OtherReservesSubtotal2022-11-3013748063core:RetainedEarningsAccumulatedLosses2022-11-3013748063core:AfterOneYear2023-12-012024-11-3013748063core:WithinOneYear2023-12-012024-11-3013748063core:Non-currentFinancialInstrumentscore:CostValuation2023-12-012024-11-3013748063core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-012024-11-3013748063core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-012024-11-3013748063core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-012024-11-3013748063core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-012024-11-3013748063core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-012024-11-3013748063core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3013748063core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3013748063core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3013748063core:Non-currentFinancialInstrumentscore:CostValuation2024-11-3013748063core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-11-3013748063core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-11-3013748063core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-11-3013748063core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-11-3013748063core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-11-3013748063core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-11-3013748063core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-11-3013748063core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-11-3013748063core:Non-currentFinancialInstrumentscore:CostValuation2023-11-3013748063core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-3013748063core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-3013748063core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-3013748063core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-3013748063core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-3013748063core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-3013748063core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-3013748063core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-3013748063bus:Director12023-12-012024-11-3013748063bus:Director22023-12-012024-11-30

CARON HOLDINGS LTD

Registered Number
13748063
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

CARON HOLDINGS LTD
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors

Claire Caron
Dr Nicolas Caron

Registered Address

114 High Street
Cranfield
MK43 0DG

Registered Number

13748063 (England and Wales)
CARON HOLDINGS LTD
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property31,290,7601,290,760
1,290,7601,290,760
Current assets
Debtors800187
Cash at bank and on hand35,40922,143
36,20922,330
Creditors amounts falling due within one year4(795,087)(793,077)
Net current assets (liabilities)(758,878)(770,747)
Total assets less current liabilities531,882520,013
Creditors amounts falling due after one year5(515,327)(515,327)
Net assets16,5554,686
Capital and reserves
Called up share capital66
Profit and loss account16,5494,680
Shareholders' funds16,5554,686
The financial statements were approved and authorised for issue by the Board of Directors on 25 March 2025, and are signed on its behalf by:
Dr Nicolas Caron
Director
Registered Company No. 13748063
CARON HOLDINGS LTD
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover arises from Rents charged from letting the company's investment properties and are recognised net of losses from voids. Income is recognised from the date the property is first let.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are periodically valued using RICS open market valuation on a freehold basis and reviewed annually by the directors
2.Average number of employees

20242023
Average number of employees during the year22
3.Investment property

£
Fair value at 01 December 231,290,760
At 30 November 241,290,760
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables324-
Taxation and social security2,7841,098
Other creditors791,979791,979
Total795,087793,077
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts515,327515,327
Total515,327515,327
Amounts falling due after one year are all mortgages secured against the company's investment property.
6.Creditors: amounts due after 5 years
The mortgage debt is repayable in full, 20 years from the date of property purchase. The first loan falls due for repayment in 2042.