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15528894 core:OtherReservesSubtotal 2026-02-28 15528894 core:RetainedEarningsAccumulatedLosses 2026-02-28 15528894 core:NetGoodwill 2025-02-28 15528894 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 15528894 core:LandBuildings 2025-02-28 15528894 core:PlantMachinery 2025-02-28 15528894 core:Vehicles 2025-02-28 15528894 core:FurnitureFittings 2025-02-28 15528894 core:OfficeEquipment 2025-02-28 15528894 core:AfterOneYear 2025-02-28 15528894 core:WithinOneYear 2025-02-28 15528894 core:ListedExchangeTraded 2025-02-28 15528894 core:UnlistedNon-exchangeTraded 2025-02-28 15528894 core:ShareCapital 2025-02-28 15528894 core:SharePremium 2025-02-28 15528894 core:RevaluationReserve 2025-02-28 15528894 core:OtherReservesSubtotal 2025-02-28 15528894 core:RetainedEarningsAccumulatedLosses 2025-02-28 15528894 core:NetGoodwill 2024-02-27 15528894 core:IntangibleAssetsOtherThanGoodwill 2024-02-27 15528894 core:LandBuildings 2024-02-27 15528894 core:PlantMachinery 2024-02-27 15528894 core:Vehicles 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core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-02-28 15528894 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-02-28 15528894 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-02-28 15528894 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-02-28 15528894 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-02-28 15528894 bus:Director1 2025-03-01 2026-02-28

CAI PROPERTIES HOLDING LTD

Registered Number
15528894
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2026

CAI PROPERTIES HOLDING LTD
Company Information
for the year from 1 March 2025 to 28 February 2026

Director | CAI, Ke

Registered Address | 15 Pond Way
| Nottingham
| NG8 2BF

Registered Number | 15528894 (England and Wales)

CAI PROPERTIES HOLDING LTD
Balance Sheet as at
28 February 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 67,317 |  |  |  | 40,177
Investment property | 4 |  |  | 2,967,037 |  |  |  | 2,967,037
|  |  |  | 3,034,354 |  |  |  | 3,007,214
Current assets |  |  |  |  |  |  |  |
Debtors |  | 57,600 |  |  |  | - |  |
Cash at bank and on hand |  | 14,073 |  |  |  | 34,093 |  |
|  | 71,673 |  |  |  | 34,093 |  |
Creditors amounts falling due within one year | 5 | (108,620) |  |  |  | (6,002) |  |
Net current assets (liabilities) |  |  |  | (36,947) |  |  |  | 28,091
Total assets less current liabilities |  |  |  | 2,997,407 |  |  |  | 3,035,305
Creditors amounts falling due after one year | 6 |  |  | (2,910,251) |  |  |  | (2,989,759)
Net assets |  |  |  | 87,156 |  |  |  | 45,546
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 60 |  |  |  | 60
Profit and loss account |  |  |  | 87,096 |  |  |  | 45,486
Shareholders' funds |  |  |  | 87,156 |  |  |  | 45,546

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 2 April 2026, and are signed on its behalf by:
CAI, Ke Director Registered Company No. 15528894

CAI PROPERTIES HOLDING LTD
Notes to the Financial Statements
for the year ended 28 February 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Plant and machinery | 5

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 March 25 | 50,221 |  | 50,221
| Additions | 46,480 |  | 46,480
| At 28 February 26 | 96,701 |  | 96,701
| Depreciation and impairment
| At 01 March 25 | 10,044 |  | 10,044
| Charge for year | 19,340 |  | 19,340
| At 28 February 26 | 29,384 |  | 29,384
| Net book value
| At 28 February 26 | 67,317 |  | 67,317
| At 28 February 25 | 40,177 |  | 40,177

4. | Investment property
--- | ---

|  | £
| Fair value at 01 March 25 | 2,967,037
| At 28 February 26 | 2,967,037

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 96,492 |  | -
| Taxation and social security | 10,128 |  | 3,842
| Accrued liabilities and deferred income | 2,000 |  | 2,160
| Total | 108,620 |  | 6,002

6. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed to related parties | 1,989,819 |  | 1,989,819
| Other creditors | 920,432 |  | 999,940
| Total | 2,910,251 |  | 2,989,759

| Other creditors is made of Director's loan .

7. | Share capital
--- | ---
| 60 Ordinary shares of £1 each