REGISTERED NUMBER: 01545325 (England and Wales)

Caister Investments Limited

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Director:

I V Denton

Secretary:

I V Denton

Registered office:

The Farm

West Road

Caister on Sea

Norfolk

NR30 5TB

Registered number:

01545325 (England and Wales)

Accountants:

Fairhead Bradford

5 Queen Street

Great Yarmouth

Norfolk

NR30 2QP

Fixed assets

Investment property

4

90,000

90,000

Current assets

Debtors

5

1,892

1,854

Cash at bank

87,458

95,876

89,350

97,730

Creditors

Amounts falling due within one year

6

22,891

27,567

Net current assets

66,459

70,163

Total assets less current liabilities

156,459

160,163

Provisions for liabilities

2,054

2,054

Net assets

154,405

158,109

Capital and reserves

Called up share capital

100

100

Revaluation reserve

7

65,327

65,327

Retained earnings

88,978

92,682

Shareholders' funds

154,405

158,109

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 18 December 2025 and were signed by:

I V Denton - Director

1.	Statutory information

Caister Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.	Investment property

Total

£

Fair value

At 1 April 2024

and 31 March 2025

90,000

Net book value

At 31 March 2025

90,000

At 31 March 2024

90,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2014

97,380

Valuation in 2015

5,000

Valuation in 2016

5,000

Valuation in 2017

5,000

Valuation in 2019

15,000

Valuation in 2021

25,000

Valuation in 2022

(70,000

)

Valuation in 2023

(5,000

)

Valuation in 2024

(10,000

)

Cost

22,620

90,000

If the investment property had not been revalued it would have been included at the following historical cost:

31/3/25

31/3/24

£

£

Cost

22,620

22,620

The investment property was valued on an open market basis on 31 March 2025 by the company director .

5.

Debtors: amounts falling due within one year

31/3/25

31/3/24

£

£

Other debtors

1,892

1,854

6.

Creditors: amounts falling due within one year

31/3/25

31/3/24

£

£

Other creditors

22,891

27,567

7.

Reserves

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

65,327