REGISTERED NUMBER: 11610318 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

CA HOMES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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).

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

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.