IRIS Accounts Production v26.1.0.640 11610318 Board of Directors 1.7.24 30.6.25 30.6.25 15.5.26 0 0 false true false false true false Auditors Opinion Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11610318 2024-06-30 11610318 2025-06-30 11610318 2024-07-01 2025-06-30 11610318 2023-06-30 11610318 2023-07-01 2024-06-30 11610318 2024-06-30 11610318 ns15:EnglandWales 2024-07-01 2025-06-30 11610318 ns14:PoundSterling 2024-07-01 2025-06-30 11610318 ns10:Director1 2024-07-01 2025-06-30 11610318 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 11610318 ns10:SmallEntities 2024-07-01 2025-06-30 11610318 ns10:Audited 2024-07-01 2025-06-30 11610318 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 11610318 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 11610318 ns10:FullAccounts 2024-07-01 2025-06-30 11610318 ns10:Director2 2024-07-01 2025-06-30 11610318 ns10:Director3 2024-07-01 2025-06-30 11610318 ns10:RegisteredOffice 2024-07-01 2025-06-30 11610318 ns5:CurrentFinancialInstruments 2025-06-30 11610318 ns5:CurrentFinancialInstruments 2024-06-30 11610318 ns5:Non-currentFinancialInstruments 2025-06-30 11610318 ns5:Non-currentFinancialInstruments 2024-06-30 11610318 ns5:ShareCapital 2025-06-30 11610318 ns5:ShareCapital 2024-06-30 11610318 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-06-30 11610318 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-06-30 11610318 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 11610318 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 11610318 ns5:LandBuildings 2024-07-01 2025-06-30 11610318 ns5:LandBuildings 2024-06-30 11610318 ns5:LandBuildings 2025-06-30 11610318 ns5:LandBuildings 2024-06-30 11610318 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 11610318 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 11610318 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-06-30

REGISTERED NUMBER: 11610318 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

CA HOMES LIMITED

| CA HOMES LIMITED (REGISTERED NUMBER: 11610318) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| CA HOMES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | S S Takhar

| P S Takhar

| Mrs I K Takhar

| REGISTERED OFFICE: | 114-116 Goodmayes Road

| Ilford

| Essex

| IG3 9UZ

| REGISTERED NUMBER: | 11610318 (England and Wales)

| AUDITORS: | Ashfords Partnership LLP

| 114-116 Goodmayes Road

| Ilford

| Esex

| IG3 9UZ

| CA HOMES LIMITED (REGISTERED NUMBER: 11610318) |

BALANCE SHEET

30 JUNE 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 5,102,104 |  | 5,219,042 |  |

Investment property | 5 | 13,870,879 |  | 13,870,879 |  |

18,972,983 |  | 19,089,921 |  |

CURRENT ASSETS

Debtors | 6 | 6,366,392 |  | 5,761,482 |  |

Cash at bank | 219,670 |  | 294,255 |  |

6,586,062 |  | 6,055,737 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,008,350 |  | 806,071 |  |

NET CURRENT ASSETS | 5,577,712 |  | 5,249,666 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 24,550,695 |  | 24,339,587 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (12,468,285 | ) | (12,736,864 | ) |

PROVISIONS FOR LIABILITIES | (2,016,351 | ) | (2,016,351 | ) |

NET ASSETS | 10,066,059 |  | 9,586,372 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 9 | 8,596,024 |  | 8,596,024 |  |

Retained earnings | 1,469,935 |  | 990,248 |  |

SHAREHOLDERS' FUNDS | 10,066,059 |  | 9,586,372 |  |

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by:

S S Takhar - Director

| CA HOMES LIMITED (REGISTERED NUMBER: 11610318) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

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

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| 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.

| Land and buildings | - | 2% on cost

| 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.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Going concern

| The accounts have been prepared on going concern basis. The directors have concluded that the company will continue to receive adequate financial assistance from the Directors, Bankers and other creditors and fellow subsidiaries.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

| CA HOMES LIMITED (REGISTERED NUMBER: 11610318) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

4. | TANGIBLE FIXED ASSETS

| Land and

| buildings

£ |

| COST OR VALUATION

| At 1 July 2024

| and 30 June 2025 | 5,846,882 |  |

| DEPRECIATION

| At 1 July 2024 | 627,840 |  |

| Charge for year | 116,938 |  |

| At 30 June 2025 | 744,778 |  |

| NET BOOK VALUE

| At 30 June 2025 | 5,102,104 |  |

| At 30 June 2024 | 5,219,042 |  |

| Cost or valuation at 30 June 2025 is represented by:

| Land and

| buildings

£ |

| Valuation in 2019 | 518,880 |  |

| Cost | 5,328,002 |  |

5,846,882 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 July 2024

| and 30 June 2025 | 13,870,879 |  |

| NET BOOK VALUE

| At 30 June 2025 | 13,870,879 |  |

| At 30 June 2024 | 13,870,879 |  |

| Fair value at 30 June 2025 is represented by:

£ |

| Valuation in 2019 | 6,058,251 |  |

| Cost | 7,812,628 |  |

13,870,879 |  |

6. | DEBTORS

| 30.6.25 |  | 30.6.24

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 161,092 |  | 164,083 |  |

| Other debtors | 16,361 |  | 15,401 |  |

177,453 |  | 179,484 |  |

| CA HOMES LIMITED (REGISTERED NUMBER: 11610318) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

6. | DEBTORS - continued

| 30.6.25 |  | 30.6.24

£ | £ |

| Amounts falling due after more than one year:

| Amounts owed by group undertakings | 731,941 |  | 125,000 |  |

| Amounts owed by associates | 5,456,998 |  | 5,456,998 |  |

6,188,939 |  | 5,581,998 |  |

| Aggregate amounts | 6,366,392 |  | 5,761,482 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans and overdrafts | 756,566 |  | 756,566 |  |

| Trade creditors | 17,752 |  | 3,079 |  |

| Taxation and social security | 228,482 |  | 33,713 |  |

| Other creditors | 5,550 |  | 12,713 |  |

1,008,350 |  | 806,071 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans | 8,435,939 |  | 8,513,598 |  |

| Amounts owed to group undertakings | 4,032,346 |  | 4,223,266 |  |

12,468,285 |  | 12,736,864 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 5,487,334 |  | 5,487,334 |  |

9. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 July 2024

| and 30 June 2025 | 8,596,024 |  |

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Ashok Mukundlal Shah (Senior Statutory Auditor)

| for and on behalf of Ashfords Partnership LLP

11. | ULTIMATE CONTROLLING PARTY

| The company was controlled throughout the current and previous year by the directors, Mr S S Takhar, and Mrs I K Takhar by virtue of their ownership of the majority issued share capital of SIP Group Limited, the parent company.