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Registration number: 09595840

3CA INVESTMENTS LIMITED
Annual Report and Unaudited Financial Statements
for the Year Ended 31 May 2025

3CA INVESTMENTS LIMITED

Contents

Company Information | 1
Accountants' Report | 2
Profit and Loss Account | 3
Balance Sheet | 4
Notes to the Unaudited Financial Statements | 5 to 11

3CA INVESTMENTS LIMITED

Company Information

Directors | Meera Ramchand BHAVNANI Rashmee THADANI Smayan Dileep BHAVNANI THADANI Anil Bhavnani RAMCHAND

Registered office | Flat 58 Fountain House Park Street London W1K 7HQ

Accountants | Flanton LLP 12 John Prince's Street London W1G 0JR

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
3CA INVESTMENTS LIMITED
for the Year Ended 31 May 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of 3CA INVESTMENTS LIMITED for the year ended 31 May 2025 as set out on pages 3 to 11 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of 3CA INVESTMENTS LIMITED, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of 3CA INVESTMENTS LIMITED and state those matters that we have agreed to state to the Board of Directors of 3CA INVESTMENTS LIMITED, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than 3CA INVESTMENTS LIMITED and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that 3CA INVESTMENTS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of 3CA INVESTMENTS LIMITED. You consider that 3CA INVESTMENTS LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of 3CA INVESTMENTS LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Flanton LLP
12 John Prince's Street
London
W1G 0JR

9 January 2026

3CA INVESTMENTS LIMITED

Profit and Loss Account for the Year Ended 31 May 2025

| Note | 2025 £ | 2024 £
Turnover | 3 | 1,255,377 | 1,056,289
Gross profit |  | 1,255,377 | 1,056,289
Administrative expenses |  | (116,369) | 75,160
Operating profit | 5 | 1,139,008 | 1,131,449
Other interest receivable and similar income | 6 | 87,250 | 94,288
Interest payable and similar expenses | 7 | (563,282) | (289,602)
|  | (476,032) | (195,314)
Profit before tax |  | 662,976 | 936,135
Tax on profit | 9 | (86,564) | (107,216)
Profit for the financial year |  | 576,412 | 828,919

The above results were derived from continuing operations.

3CA INVESTMENTS LIMITED

(Registration number: 09595840)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 10 | 17,314,550 | 17,314,550
Other financial assets | 11 | 31,206,966 | 21,854,439
|  | 48,521,516 | 39,168,989
Current assets |  |  |
Debtors | 12 | (63,222) | 73,732
Cash at bank and in hand |  | (204,746) | 23,876
|  | (267,968) | 97,608
Creditors: Amounts falling due within one year | 14 | (308,955) | (321,147)
Net current liabilities |  | (576,923) | (223,539)
Total assets less current liabilities |  | 47,944,593 | 38,945,450
Creditors: Amounts falling due after more than one year | 14 | (6,654,169) | 983,472
Net assets |  | 41,290,424 | 39,928,922
Capital and reserves |  |  |
Called up share capital |  | 30,590,991 | 29,943,682
Share premium reserve |  | 1,256,832 | 1,010,855
Revaluation reserve |  | 1,946,840 | 2,055,036
Retained earnings |  | 7,495,761 | 6,919,349
Shareholders' funds |  | 41,290,424 | 39,928,922

For the financial year ending 31 May 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 9 January 2026 and signed on its behalf by:

......................................... Rashmee THADANI Director

3CA INVESTMENTS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Flat 58 Fountain House
Park Street
London
W1K 7HQ

These financial statements were authorised for issue by the Board on 9 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

3CA INVESTMENTS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Investment properties | Not depreciated

Investment property

No depreciation on investment properties.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3CA INVESTMENTS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Turnover

The analysis of the company's revenue for the year from continuing operations is as follows:

| 2025 £ | 2024 £
Rendering of services | 68,430 | 153,411
Rental income from investment property | 873,822 | 817,777
Interest received | 313,125 | 85,101
| 1,255,377 | 1,056,289

4 | Other gains and losses

The analysis of the company's other gains and losses for the year is as follows:

| 2025 £ | 2024 £
Gain/loss from disposals of investments | 229,472 | 491,288

5 | Operating profit

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Foreign exchange losses/(gains) | 10,470 | (3,195)

6 | Other interest receivable and similar income

3CA INVESTMENTS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

| 2025 £ | 2024 £
Dividend income | 87,250 | 15,988
Dividend income from financial assets | - | 78,300
| 87,250 | 94,288

7 | Interest payable and similar expenses

| 2025 £ | 2024 £
Interest on bank overdrafts and borrowings | 563,282 | 289,602

8 | Staff costs

The aggregate payroll costs (including directors' remuneration) were as follows:

| 2025 £ | 2024 £
Wages and salaries | 45,860 | 39,577
Other employee expense | 34,540 | -
| 80,400 | 39,577

The average number of persons employed by the company (including directors) during the year, analysed by category was as follows:

| 2025 No. | 2024 No.
Administration and support | 2 | 2
| 2 | 2

9 | Taxation

Tax charged/(credited) in the income statement

| 2025 £ | 2024 £
Current taxation |  |
UK corporation tax | 81,760 | 103,683
Foreign tax | 4,804 | 3,533
Tax expense in the income statement | 86,564 | 107,216

3CA INVESTMENTS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

10 | Tangible assets

| Land and buildings £ | Total £
Cost or valuation
At 1 June 2024 | 17,314,550 | 17,314,550
At 31 May 2025 | 17,314,550 | 17,314,550
Depreciation
Carrying amount
At 31 May 2025 | 17,314,550 | 17,314,550
At 31 May 2024 | 17,314,550 | 17,314,550

Included within the net book value of land and buildings above is £17,314,550 (2024 - £17,314,550) in respect of freehold land and buildings.

11 | Other financial assets (current and non-current)

| 2025 £ | 2024 £
Non-current financial assets
Financial assets at fair value through profit and loss | 23,518,619 | 14,029,815
Financial assets at cost less impairment | 7,688,347 | 7,824,624
| 31,206,966 | 21,854,439

| 2025 £ | 2024 £
Current financial assets

12 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | (63,548) | 73,406
Other debtors | 326 | 326
| (63,222) | 73,732

13 | Cash and cash equivalents

3CA INVESTMENTS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

| 2025 £ | 2024 £
Cash at bank | 13,276 | 16,885
Short-term deposits | (218,022) | 6,991
| (204,746) | 23,876
Bank overdrafts | (4,701) | (4,701)
Cash and cash equivalents in statement of cash flows | (209,447) | 19,175

14 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 16 | 379 | 379
trade creditors |  | (169,754) | (145,952)
Amounts due to related parties |  | 35,260 | 2,907
Social security and other taxes |  | 39,339 | 52,496
Accrued expenses |  | 316,354 | 307,634
Income tax liability | 9 | 87,377 | 103,683
|  | 308,955 | 321,147
Due after one year |  |  |
Loans and borrowings | 16 | 6,654,169 | (983,472)

15 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 30,590,991 | 30,590,991 | 29,943,682 | 29,943,682

16 | Loans and borrowings

| 2025 £ | 2024 £
Non-current loans and borrowings
Bank borrowings | 13,773,504 | 7,119,521
Other borrowings | (7,119,335) | (8,102,993)
| 6,654,169 | (983,472)

3CA INVESTMENTS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

| 2025 £ | 2024 £
Current loans and borrowings
Bank overdrafts | 4,701 | 4,701
Other borrowings | (4,322) | (4,322)
| 379 | 379