REGISTERED NUMBER: 13843478 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

CFT Holdings Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J F Hartley

REGISTERED OFFICE:

Unit A

St Andrews Court

Wellington Street

Thame

Oxfordshire

OX9 3WT

REGISTERED NUMBER:

13843478 (England and Wales)

ACCOUNTANTS:

Fizz Accounting Limited

Unit A

St Andrews Court

Wellington Street

Thame

Oxfordshire

OX9 3WT

FIXED ASSETS

Investments

4

55

55

Investment property

5

1,948,687

1,948,687

1,948,742

1,948,742

CURRENT ASSETS

Debtors

30,291

31,242

Cash at bank

1,978,945

1,487,819

2,009,236

1,519,061

CREDITORS

Amounts falling due within one year

277,596

229,125

NET CURRENT ASSETS

1,731,640

1,289,936

TOTAL ASSETS LESS CURRENT LIABILITIES

3,680,382

3,238,678

PROVISIONS FOR LIABILITIES

65,657

62,146

NET ASSETS

3,614,725

3,176,532

CAPITAL AND RESERVES

Called up share capital

75

75

Revaluation reserve

6

164,277

164,277

Retained earnings

3,450,373

3,012,180

3,614,725

3,176,532

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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:

J F Hartley - Director

1.	STATUTORY INFORMATION

CFT Holdings Ltd 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 August 2024

and 31 July 2025

55

NET BOOK VALUE

At 31 July 2025

55

At 31 July 2024

55

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

and 31 July 2025

1,948,687

NET BOOK VALUE

At 31 July 2025

1,948,687

At 31 July 2024

1,948,687

The fair value of investment properties were assessed by the director at year-end using available market information. It was found there had been no increase in the fair market value of the properties, therefore no revaluation was necessary this year.

6.

RESERVES

Revaluation

reserve

£

At 1 August 2024

and 31 July 2025

164,277