Canham Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04472385

Canham Holdings Limited

Unaudited financial statements

31 October 2025

Canham Holdings Limited

Statement of financial position

31 October 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5	988,159	1,383,412
Investments	6	33,312	30,640
		-----------	-----------
		1,021,471	1,414,052

Current assets

Debtors	7	290	8,607
Cash at bank and in hand		778,202	128,267
		---------	---------
		778,492	136,874

Creditors: Amounts falling due within one year	8	( 189,369)		( 57,183)
		---------		---------
Net current assets			589,123		79,691
			-----------		-----------
Total assets less current liabilities			1,610,594		1,493,743

Provisions

Taxation including deferred tax	( 66,770)	( 89,715)
	-----------	-----------
Net assets	1,543,824	1,404,028
	-----------	-----------

Capital and reserves

Called up share capital	2,002	2,002
Revaluation reserve	964,740	701,521
Profit and loss account	577,082	700,505
	-----------	-----------
Shareholders funds	1,543,824	1,404,028
	-----------	-----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Canham Holdings Limited

Statement of financial position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 24 December 2025 , and are signed on behalf of the board by:

P M Canham

Director

Company registration number: 04472385

Canham Holdings Limited

Notes to the financial statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Park Farm, Worlds End Lane, Buxhall, Stowmarket, IP14 3EB, Suffolk.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	15% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Pension costs

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.

4. Employee numbers

The average number of employees during the year was 2 (2024: 2 ).

5. Tangible assets

	Investment properties	Fixtures and fittings	Total
	£	£	£
Cost or valuation
At 1 November 2024	1,380,000	7,572	1,387,572
Additions	–	1,079	1,079
Disposals	( 635,000)	( 549)	( 635,549)
Revaluations	240,000	–	240,000
	-----------	------	-----------
At 31 October 2025	985,000	8,102	993,102
	-----------	------	-----------
Depreciation
At 1 November 2024	–	4,160	4,160
Charge for the year	–	1,070	1,070
Disposals	–	( 287)	( 287)
	-----------	------	-----------
At 31 October 2025	–	4,943	4,943
	-----------	------	-----------
Carrying amount
At 31 October 2025	985,000	3,159	988,159
	-----------	------	-----------
At 31 October 2024	1,380,000	3,412	1,383,412
	-----------	------	-----------

Tangible assets held at valuation

The investment properties were revalued on 31 October 2025 by the directors of the company.

In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:

	Investment properties
	£
At 31 October 2025
Aggregate cost	388,975
Aggregate depreciation	–
	---------
Carrying value	388,975
	---------

At 31 October 2024
Aggregate cost	603,149
Aggregate depreciation	–
	---------
Carrying value	603,149
	---------

6. Investments

	Other investments other than loans
	£
Cost
At 1 November 2024	30,640
Additions	527
Revaluations	2,145
	-------
At 31 October 2025	33,312
	-------
Impairment
At 1 November 2024 and 31 October 2025	–
	-------

Carrying amount
At 31 October 2025	33,312
	-------
At 31 October 2024	30,640
	-------

7. Debtors

	2025	2024
	£	£
Trade debtors	–	1,200
Other debtors	290	7,407
	----	------
	290	8,607
	----	------

8. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Trade creditors	1,071	7,194
Social security and other taxes	181,395	9,781
Other creditors	6,903	40,208
	---------	-------
	189,369	57,183
	---------	-------