| REGISTERED NUMBER: |
| Unaudited Financial Statements For The Year Ended 31 March 2025 |
| for |
| Caverswall Property Investments Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements For The Year Ended 31 March 2025 |
| for |
| Caverswall Property Investments Limited |
| Caverswall Property Investments Limited (Registered number: 06443096) |
| Contents of the Financial Statements |
| For The Year Ended 31 March 2025 |
| Page |
| Company information | 1 |
| Balance sheet | 2 |
| Notes to the financial statements | 3 |
| Caverswall Property Investments Limited |
| Company Information |
| For The Year Ended 31 March 2025 |
| Directors: |
| Secretary: |
| Registered office: |
| Registered number: |
| Accountants: |
| Chartered Certified Accountants |
| The Vineyards |
| Knox Lane, Bardwell |
| Bury St Edmunds |
| Suffolk |
| IP31 1AX |
| Caverswall Property Investments Limited (Registered number: 06443096) |
| Balance Sheet |
| 31 March 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| Fixed assets |
| Tangible assets | 4 |
| Investment property | 5 |
| Current assets |
| Debtors | 6 |
| Cash at bank |
| Creditors |
| Amounts falling due within one year | 7 |
| Net current liabilities | ( |
) | ( |
) |
| Total assets less current liabilities | ( |
) | ( |
) |
| Capital and reserves |
| Called up share capital | 8 |
| Revaluation reserve | ( |
) | ( |
) |
| Retained earnings | ( |
) | ( |
) |
| Shareholders' funds | ( |
) | ( |
) |
| 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 were approved by the Board of Directors and authorised for issue on |
| Caverswall Property Investments Limited (Registered number: 06443096) |
| Notes to the Financial Statements |
| For The Year Ended 31 March 2025 |
| 1. | Statutory information |
| Caverswall Property Investments Limited is a |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of lreland" (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 amounts in these financial statements are rounded to the nearest £. |
| The financial statements have been prepared under the historical cost convention, modified to include the revaluation of certain assets. The principal accounting policies adopted are set out below. |
| Going concern |
| Despite net liabilities of £1,614,852 (2024: £1,514,017) the directors believe there are no material uncertainties that may cast doubt on the company's ability to continue as a going concern. The company continues to rely on the support of Caverswall Enterprises Limited, the ultimate parent company. The directors of Caverswall Enterprises Limited have confirmed that such support will be forthcoming for twelve months from the date of approval of these financial statements. The directors therefore believe it is appropriate to prepare the accounts on a going concern basis. |
| Tangible fixed assets |
| Plant and machinery etc | - |
| Investment property |
| Investment property, which is property held to earn rentals and/or for capital appreciation, is measured using the fair value model and stated at its fair value as the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account. |
| Investment property denominated in a foreign currency is measured at fair value using the exchange rates at the date when the fair value was determined. |
| 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. |
| Foreign currencies |
| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account at arriving at the operating profit. |
| Caverswall Property Investments Limited (Registered number: 06443096) |
| Notes to the Financial Statements - continued |
| For The Year Ended 31 March 2025 |
| 3. | Employees and directors |
| The average number of employees during the year was |
| 4. | Tangible fixed assets |
| Plant and |
| machinery |
| etc |
| £ |
| Cost |
| At 1 April 2024 |
| and 31 March 2025 |
| Depreciation |
| At 1 April 2024 |
| Charge for year |
| At 31 March 2025 |
| Net book value |
| At 31 March 2025 |
| At 31 March 2024 |
| 5. | Investment property |
| Total |
| £ |
| Fair value |
| At 1 April 2024 |
| and 31 March 2025 |
| Net book value |
| At 31 March 2025 |
| At 31 March 2024 |
| Investment property comprises freehold land and buildings. The fair value of the investment property has been arrived at on the basis of a valuation carried out at 31 March 2025 by the directors. The valuation was based on recent market transactions on an arm's length basis for similar properties. On a historical cost basis, the investment property would have been included at an original cost of £2,969,219 (2024: £2,969,219). |
| 6. | Debtors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Amounts owed by group undertakings |
| 7. | Creditors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Amounts owed to group undertakings |
| Other creditors |
| 8. | Called up share capital |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | £1 | 2 | 2 |