Company registration number 15517066 (England and Wales)
CAUSON HOLDING LIMITED
Unaudited Financial Statements
for the Year Ended 28 February 2025
CAUSON HOLDING LIMITED
BALANCE SHEET
AS AT 28 FEBRUARY 2025
28 February 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investments
3
1
Current assets
Debtors
5
3,500
Cash at bank and in hand
4,243
7,743
Creditors: amounts falling due within one year
6
(780)
Net current assets
6,963
Net assets
6,964
Capital and reserves
Called up share capital
2
Profit and loss reserves
6,962
Total equity
6,964

For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 2 December 2025
Mr J A Causon
Director
Company registration number 15517066 (England and Wales)
CAUSON HOLDING LIMITED
Notes to the Financial Statements
For the Year Ended 28 February 2025
- 2 -
1
Accounting policies
Company information

Causon Holding Limited is a private company limited by shares incorporated in England and Wales. The registered office is 13 Ffordd Y Mileniwm, Barry, CF62 5BD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price.

CAUSON HOLDING LIMITED
Notes to the Financial Statements
For the Year Ended 28 February 2025
1
Accounting policies
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised at transaction price.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
Number
Total
1
3
Fixed asset investments
2025
£
Shares in group undertakings and participating interests
1
Movements in fixed asset investments
Shares in joint ventures
£
Cost or valuation
At 23 February 2024
-
Additions
1
At 28 February 2025
1
Carrying amount
At 28 February 2025
1
4
Joint ventures

Details of the company's joint ventures at 28 February 2025 are as follows:

Name of undertaking
Registered office
Interest
% Held
held
Direct
Aircast Group Ltd
71-75 Shelton Street, Covent Garden, London, WC2H 9JQ
Ordinary
50.00
CAUSON HOLDING LIMITED
Notes to the Financial Statements
For the Year Ended 28 February 2025
- 4 -
5
Debtors
2025
Amounts falling due within one year:
£
Other debtors
3,500
6
Creditors: amounts falling due within one year
2025
£
Other creditors
780
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