Company Registration No. 04039343 (England and Wales)
CABERFEIDH HOMES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
CABERFEIDH HOMES LIMITED
COMPANY INFORMATION
Directors
Mr S Hill
Mrs S Hill
Company number
04039343
Registered office
24 Pennyacre Road
Teignmouth
Devon
TQ14 8LB
Accountants
Apsleys Chartered Accountants
21 Bampton Street
Tiverton
Devon
EX16 6AA
CABERFEIDH HOMES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
CABERFEIDH HOMES LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
247
328
Current assets
Cash at bank and in hand
19
19
Creditors: amounts falling due within one year
4
(40,760)
(39,919)
Net current liabilities
(40,741)
(39,900)
Total assets less current liabilities
(40,494)
(39,572)
Capital and reserves
Called up share capital
5
2
2
Profit and loss reserves
(40,496)
(39,574)
Total equity
(40,494)
(39,572)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial Period ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.

The financial statements were approved by the board of directors and authorised for issue on 23 April 2026 and are signed on its behalf by:
Mr S Hill
Director
Company Registration No. 04039343
CABERFEIDH HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

Caberfeidh Homes Limited is a private company limited by shares incorporated in England and Wales within the United Kingdom.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cos t, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

CABERFEIDH HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

2
Employees

The average monthly number of persons (including directors) employed by the company during the Period was 0 (2024 - 0).

3
Tangible fixed assets
Plant and equipment
£
Cost
At 1 August 2024 and 31 July 2025
1,293
Depreciation and impairment
At 1 August 2024
965
Depreciation charged in the Period
81
At 31 July 2025
1,046
Carrying amount
At 31 July 2025
247
At 31 July 2024
328
4
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
40,760
39,919
5
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
2 Ordinary of £1 each
2
2
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