REGISTERED NUMBER: 15079918 (England and Wales)

KARCA HOMES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K A Smith

C M Smith

SECRETARY:

REGISTERED OFFICE:

38 Plumer Road

Poole

Dorset

BH17 7HD

REGISTERED NUMBER:

15079918 (England and Wales)

ACCOUNTANTS:

All Tax Limited Chartered Tax Adviser

17 Mortimer Road

Queens Park

Bournemouth

Dorset

BH8 9HP

FIXED ASSETS

Tangible assets

4

189,439

279,485

Investments

5

2

-

189,441

279,485

CURRENT ASSETS

Debtors

6

90,002

2

Cash at bank

556

104

90,558

106

CREDITORS

Amounts falling due within one year

7

123,855

123,592

NET CURRENT LIABILITIES

(33,297

)

(123,486

)

TOTAL ASSETS LESS CURRENT LIABILITIES

156,144

155,999

CREDITORS

Amounts falling due after more than one year

8

177,955

177,955

NET LIABILITIES

(21,811

)

(21,956

)

CAPITAL AND RESERVES

Called up share capital

4

2

Retained earnings

(21,815

)

(21,958

)

(21,811

)

(21,956

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 8 May 2026 and were signed on its behalf by:

C M Smith - Director

1.	STATUTORY INFORMATION

Karca Homes Ltd 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.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 September 2024

279,298

249

279,547

Disposals

(90,000

)

-

(90,000

)

At 31 August 2025

189,298

249

189,547

DEPRECIATION

At 1 September 2024

-

62

62

Charge for year

-

46

46

At 31 August 2025

-

108

108

NET BOOK VALUE

At 31 August 2025

189,298

141

189,439

At 31 August 2024

279,298

187

279,485

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

2

At 31 August 2025

2

NET BOOK VALUE

At 31 August 2025

2

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Karca Construction Ltd

Registered office: 38 Plumer Road, Poole, Dorset, BH17 7HD

Nature of business: Residential property development

%

Class of shares:

holding

Ordinary

100.00

A Ordinary

100.00

30.4.25

30.4.24

£

£

Aggregate capital and reserves

(7,860

)

15

Loss for the year

(7,875

)

(1,831

)

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

90,000

-

Other debtors

2

2

90,002

2

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

123,855

123,592

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

177,955

177,955