REGISTERED NUMBER: 11297700 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

CABALLUS EQUINE LTD

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

5

DIRECTOR:

T J Hawkesworth

SECRETARY:

REGISTERED OFFICE:

Springbank

Castle Road

Wroxall

Ventnor

Isle of Wight

PO38 3DU

REGISTERED NUMBER:

11297700 (England and Wales)

ACCOUNTANTS:

G de Bootman

10 St Pete Way

Sandown

Isle of Wight

PO36 8DB

FIXED ASSETS

Tangible assets

4

24,806

26,661

CURRENT ASSETS

Stocks

2,830

2,940

Debtors

5

3,085

3,794

Cash at bank and in hand

23,941

23,315

29,856

30,049

CREDITORS

Amounts falling due within one year

6

30,604

39,633

NET CURRENT LIABILITIES

(748

)

(9,584

)

TOTAL ASSETS LESS CURRENT LIABILITIES

24,058

17,077

CREDITORS

Amounts falling due after more than one year

7

(2,341

)

(11,332

)

PROVISIONS FOR LIABILITIES

(3,065

)

-

ACCRUALS AND DEFERRED INCOME

(1,040

)

(2,330

)

NET ASSETS

17,612

3,415

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

17,592

3,395

SHAREHOLDERS' FUNDS

17,612

3,415

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 11 January 2026 and were signed by:

T J Hawkesworth - Director

1.	STATUTORY INFORMATION

Caballus Equine 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and Machinery 25% Reducing balance.

Computer 33.33% Straight line.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

72,408

5,000

966

78,374

Additions

6,551

-

-

6,551

At 30 April 2025

78,959

5,000

966

84,925

DEPRECIATION

At 1 May 2024

47,995

2,890

828

51,713

Charge for year

7,741

527

138

8,406

At 30 April 2025

55,736

3,417

966

60,119

NET BOOK VALUE

At 30 April 2025

23,223

1,583

-

24,806

At 30 April 2024

24,413

2,110

138

26,661

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

2,211

2,762

Other debtors

874

1,032

3,085

3,794

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

8,991

8,420

Trade creditors

296

434

Taxation and social security

2,682

1,808

Other creditors

18,635

28,971

30,604

39,633

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

2,341

11,332

8.	ULTIMATE CONTROLLING PARTY

The controlling party is T J Hawkesworth.

The ultimate controlling party is T J Hawkesworth.