Registered number
10660684
Cardiff House Ltd
Accounts
For the year ended 31 August 2025
delivered to the Registrar of Companies under section 444 of the Companies Act 2006

Cardiff House Ltd
Registered number: 10660684
Balance Sheet
As at 31 August 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investment property | 4 |  |  | 10,100,000 |  |  | 10,100,000
Current assets
Debtors | 5 |  |  | 109,796 |  |  | 137,559
Cash at bank |  |  |  | 507,393 |  |  | 411,073
|  |  |  | 617,189 |  |  | 548,632
Creditors: amounts falling due within one year | 6 |  |  | (963,132) |  |  | (908,050)
Net current liabilities |  |  |  | (345,943) |  |  | (359,418)
Total assets less current liabilities |  |  |  | 9,754,057 |  |  | 9,740,582
Creditors: amounts falling due after one year | 7 |  |  | (6,660,676) |  |  | (6,978,476)
Provision for deferred tax liabilities |  |  |  | (143,373) |  |  | (143,373)
Net assets |  |  |  | 2,950,008 |  |  | 2,618,733
Capital and reserves
Share capital | 9 |  |  | 100 |  |  | 100
Fair value reserve | 10 |  |  | 533,681 |  |  | 533,681
Retained earnings |  |  |  | 2,416,227 |  |  | 2,084,952
Shareholders' funds |  |  |  | 2,950,008 |  |  | 2,618,733
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The company has taken the option not to deliver a profit and loss account to the Registrar of Companies.
Zeynep Yıldırım
Director
Approved by the board on 24 February 2026

Cardiff House Ltd
Notes to the Accounts
For the year ended 31 August 2025
1 | Company information
| The company is a private company limited by shares, incorporated in England and registered at Management Office, Glendower House, St Andrews Lane, Cardiff, Wales, CF10 3DJ.
2 | Accounting policies
| 2.1 Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the Standard).
| 2.2 Going concern
| The accounts have been prepared on the going concern basis even though at the balance sheet date the company's current liabilities exceeded its current assets. Based on a review of the company's forecasts for the period to 31 August 2027 and the availability of financial resources, including the director's and other loan referred to in Note 7, the director considers that the company will continue to be able to meet its liabilities as they fall due for at least 12 months from the date of her approval of these accounts and therefore the going concern basis remains appropriate for preparing the company's accounts.
| 2.3 Functional and presentation currency
| The company's functional and presentation currency is Pound sterling ("£").
| 2.4 Property income
| Property income is measured at the fair value of the rents and other property income receivable, net of discounts. Property income is recognised over the period to which it relates.
| 2.5 Investment property
| The investment property is measured at fair value at each reporting date with any changes in fair value recognised in the fair value reserve. Fair value is ascertained by an open market valuation on freehold basis, conducted annually by the director or by an independent professional valuer.
| 2.6 Debtors
| Short term debtors are measured at transaction price less any impairment losses for bad and doubtful debts. Longer term loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| 2.7 Creditors
| Short term creditors are measured at transaction price. Longer term loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| 2.8 Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the accounts and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| 2.9 Impairment
| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset is estimated and where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the profit and loss account unless the asset is carried at a revalued amount, in which case the impairment loss is a revaluation decrease.
| 2.10 Pension contributions
| Contributions to defined contribution plans are expensed in the period to which they relate.
3 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed | 2 |  | 2
4 | Investment property
£
| Fair value
| At 1 September 2024 | 10,100,000
| At 31 August 2025 | 10,100,000
| The director believes that the value of the property has not changed significantly since it was independently valued on 28 February 2022 by Colliers International Property Consultants Ltd.
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 99,582 |  | 129,513
| Other debtors | 10,214 |  | 8,046
|  |  |  |  |  | 109,796 |  | 137,559
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loan | 317,800 |  | 317,800
| Trade creditors | 25,164 |  | 14,283
| Taxation and social security | 100,353 |  | 75,392
| Other creditors | 519,815 |  | 500,575
|  |  |  |  |  | 963,132 |  | 908,050
7 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loan | 1,759,250 |  | 2,077,050
| Director's loan | 502,506 |  | 502,506
| Other loan | 4,398,920 |  | 4,398,920
|  |  |  |  |  | 6,660,676 |  | 6,978,476
| The director's and other loan are interest-free and unsecured. Both lenders have confirmed that they will not seek repayment for at least 12 months from the date of approval of these Accounts.
8 | Secured liabilities | 2025 |  | 2024
£ | £
| Creditors due within one year and after one year together include:
| Secured bank loan | 2,077,050 |  | 2,394,850
| The bank loan is secured on the company's investment property.
9 | Share capital | 2025 |  | 2024
£ | £
| Allotted, called up and fully paid:
| 100 Ordinary shares of £1 each | 100 |  | 100
10 | Fair value reserve | 2025 |  | 2024
£ | £
| At 1 September 2024 | 533,681 |  | 533,681
| At 31 August 2025 | 533,681 |  | 533,681

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