REGISTERED NUMBER: 03239433 (England and Wales)

Unaudited Financial Statements for the Year Ended 19 January 2025

for

Cavalier Land Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

6

DIRECTORS:

M Cavalier

Mrs KJ Cavalier

SECRETARY:

Mrs KJ Cavalier

REGISTERED OFFICE:

Coppins

Puffers Green

Latton Street

HARLOW

Essex

CM20 3SD

REGISTERED NUMBER:

03239433 (England and Wales)

ACCOUNTANTS:

Lawrence & Company

26 Bell Street

Sawbridgeworth

Hertfordshire

CM21 9AN

FIXED ASSETS

Tangible assets

4

899,096

887,506

CURRENT ASSETS

Stocks

5

3,065

3,065

Cash at bank

91,044

97,997

94,109

101,062

CREDITORS

Amounts falling due within one year

6

256,520

291,515

NET CURRENT LIABILITIES

(162,411

)

(190,453

)

TOTAL ASSETS LESS CURRENT LIABILITIES

736,685

697,053

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

7

735,685

696,053

SHAREHOLDERS' FUNDS

736,685

697,053

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 19 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 19 January 2025 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 2 September 2025 and were signed on its behalf by:

M Cavalier - Director

1.	STATUTORY INFORMATION

Cavalier Land 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.

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.

Freehold property

-

Straight line over 50 years

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 20 January 2024

978,444

22,561

-

1,001,005

Additions

-

-

32,688

32,688

At 19 January 2025

978,444

22,561

32,688

1,033,693

DEPRECIATION

At 20 January 2024

92,752

20,747

-

113,499

Charge for year

12,469

457

8,172

21,098

At 19 January 2025

105,221

21,204

8,172

134,597

NET BOOK VALUE

At 19 January 2025

873,223

1,357

24,516

899,096

At 19 January 2024

885,692

1,814

-

887,506

5.

STOCKS

19.1.25

19.1.24

£

£

Work-in-progress

3,065

3,065

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

19.1.25

19.1.24

£

£

Tax

8,353

12,911

Directors' current accounts

246,667

277,104

Accrued expenses

1,500

1,500

256,520

291,515

7.

RESERVES

Retained

earnings

£

At 20 January 2024

696,053

Profit for the year

47,202

Dividends

(7,570

)

At 19 January 2025

735,685

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 19 January 2025 and 19 January 2024:

19.1.25

19.1.24

£

£

M Cavalier and Mrs KJ Cavalier

Balance outstanding at start of year

(277,104

)

(306,284

)

Amounts advanced

(9,542

)

(10,356

)

Amounts repaid

39,979

39,536

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(246,667

)

(277,104

)

The ultimate controlling parties are Mr M and Mrs KJ Cavalier the directors who between them hold 100% of the issued share capital.

9.	RELATED PARTY DISCLOSURES

Along with many companies of similar size and nature the directors and owners of 100% of issued share capital, operates directors loan accounts to facilitate some of the company's financial transactions the movements are summarised above.

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.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 19 January 2025 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Lawrence & Company

26 Bell Street

Sawbridgeworth

Hertfordshire

CM21 9AN

Date: .............................................