Cavaze Property Improvements Ltd

Registered number

11942918

Unaudited Filleted Accounts

30 April 2025

Cavaze Property Improvements Ltd
Registered number:		11942918
Balance Sheet
as at 30 April 2025
						As Restated
Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		62,832			76,818

Current assets
Stocks		39,539			56,127
Debtors	4	102,147			103,277
Cash at bank and in hand		61,285			255,469
		202,971			414,873

Creditors: amounts falling due within one year	5	(57,974)			(84,808)

Net current assets			144,997			330,065

Total assets less current liabilities			207,829			406,883

Creditors: amounts falling due after more than one year	6		(3,243)			(25,068)

Provisions for liabilities			-			(9,476)


Net assets			204,586			372,339

Capital and reserves
Called up share capital			2			2
Profit and loss account			204,584			372,337

Shareholders' funds			204,586			372,339

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr S Fairgrieve
Director
Approved by the board on 21 October 2025

Cavaze Property Improvements Ltd
Notes to the Accounts
for the year ended 30 April 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			Between 5 and 50 years
	Motor vehicles			25% on a reducing balance basis
	Fixtures, fittings, tools and equipment			over 3 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.



	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		3


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2024	28,683		11,588		82,587		122,858
	Additions	-		316		-		316
	At 30 April 2025	28,683		11,904		82,587		123,174

	Depreciation
	At 1 May 2024	1,108		5,211		39,721		46,040
	Charge for the year	478		3,108		10,716		14,302
	At 30 April 2025	1,586		8,319		50,437		60,342

	Net book value
	At 30 April 2025	27,097		3,585		32,150		62,832
	At 30 April 2024	27,575		6,377		42,866		76,818


4	Debtors					2025		2024
£							£

	Trade debtors					59,258		63,449
	Other debtors					42,889		39,828
						102,147		103,277


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					-		10,000
	Obligations under finance lease and hire purchase contracts					4,324		4,324
	Trade creditors					18,008		29,429
	Taxation and social security costs					33,256		37,747
	Other creditors					2,386		3,308
						57,974		84,808


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		17,500
	Obligations under finance lease and hire purchase contracts					3,243		7,568
						3,243		25,068


7	Other information

	Cavaze Property Improvements Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	37 Rear Hope Street
	Crook
	County Durham
	DL15 9EW