| Casahub Portfolio Ltd |
| Registered number: |
08908516 |
| Balance Sheet |
| as at 31 December 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
834 |
|
|
1,208 |
| Investment Properties |
4 |
|
|
925,000 |
|
|
1,190,000 |
|
|
|
|
925,834 |
|
|
1,191,208 |
|
| Current assets |
| Debtors |
5 |
|
110,096 |
|
|
361,026 |
| Cash at bank and in hand |
|
|
11,011 |
|
|
486 |
|
|
|
121,107 |
|
|
361,512 |
|
| Creditors: amounts falling due within one year |
6 |
|
(12,428) |
|
|
(15,252) |
|
| Net current assets |
|
|
|
108,679 |
|
|
346,260 |
|
| Total assets less current liabilities |
|
|
|
1,034,513 |
|
|
1,537,468 |
|
| Creditors: amounts falling due after more than one year |
7 |
|
|
- |
|
|
(500,000) |
|
| Provisions for liabilities |
|
|
|
(20,350) |
|
|
(32,015) |
|
|
| Net assets |
|
|
|
1,014,163 |
|
|
1,005,453 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
1,014,063 |
|
|
1,005,353 |
|
| Shareholders' funds |
|
|
|
1,014,163 |
|
|
1,005,453 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their 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 profit and loss account has not been delivered to the Registrar of Companies. |
|
|
| M J Trezise |
| Director |
| Approved by the board on 7 May 2026 |
|
| Casahub Portfolio Ltd |
| Notes to the Accounts |
| for the year ended 31 December 2025 |
|
|
| 1 |
Accounting policies |
|
|
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). |
|
|
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.
Computer equipment - 33% Straight line |
|
|
Investment property |
|
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. 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. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). 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. |
|
|
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 financial statements 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 revalued land and 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. |
|
|
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. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 January 2025 |
7,752 |
|
Additions |
660 |
|
At 31 December 2025 |
8,412 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 January 2025 |
6,544 |
|
Charge for the year |
1,034 |
|
At 31 December 2025 |
7,578 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2025 |
834 |
|
At 31 December 2024 |
1,208 |
|
|
| 4 |
Investment Properties |
|
| Other |
| investments |
| £ |
|
Fair Value |
|
At 1 January 2025 |
1,190,000 |
|
Disposals |
(265,000) |
|
|
At 31 December 2025 |
925,000 |
|
|
| 5 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Other debtors |
110,096 |
|
361,026 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans and overdrafts |
110 |
|
- |
|
Taxation and social security costs |
- |
|
593 |
|
Other creditors |
12,318 |
|
14,659 |
|
|
|
|
|
|
12,428 |
|
15,252 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans |
- |
|
500,000 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Other information |
|
|
Casahub Portfolio Ltd is a private company limited by shares and incorporated in Wales. Its registered office is: |
|
28 Park View |
|
Greyfriars Road |
|
Cardiff |
|
Wales |
|
CF10 3AL |