Company No: 12441230 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2026		28.02.2025
		£		£
Fixed assets
Tangible assets	3	158,532		129,307
Investment property	4	590,652		313,565
		749,184		442,872
Current assets
Debtors	5	1,214		87,371
Cash at bank and in hand		32,688		38,614
		33,902		125,985
Creditors: amounts falling due within one year	6	( 147,548)		( 217,349)
Net current liabilities		(113,646)		(91,364)
Total assets less current liabilities		635,538		351,508
Creditors: amounts falling due after more than one year	7	( 235,147)		0
Provision for liabilities		( 21,382)		( 25,159)
Net assets		379,009		326,349
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		378,909		326,249
Total shareholders' funds		379,009		326,349

For the financial period ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Cavallo Consultancy Limited (registered number: 12441230) were approved and authorised for issue by the Board of Directors on 01 June 2026. They were signed on its behalf by:

M F Nella Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Cavallo Consultancy Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Murray House, Murray Road, Orpington, BR5 3QY, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

The accounts cover the period from 1 March 2025 to 31 March 2026.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	50 years straight line
Vehicles	15 % reducing balance
Office equipment	20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the debtors are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	Period from 01.03.2025 to 31.03.2026		Year ended 28.02.2025
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	2		2

3. Tangible assets

	Land and buildings		Vehicles		Office equipment		Total
	£		£		£		£
Cost
At 01 March 2025	0		154,190		4,288		158,478
Additions	49,590		0		1,083		50,673
At 31 March 2026	49,590		154,190		5,371		209,151
Accumulated depreciation
At 01 March 2025	0		27,805		1,366		29,171
Charge for the financial period	96		20,538		814		21,448
At 31 March 2026	96		48,343		2,180		50,619
Net book value
At 31 March 2026	49,494		105,847		3,191		158,532
At 28 February 2025	0		126,385		2,922		129,307

4. Investment property

	Investment property
	£
Valuation
As at 01 March 2025	313,565
Additions	277,087
As at 31 March 2026	590,652

5. Debtors

	31.03.2026		28.02.2025
	£		£
Other debtors	1,214		87,371

6. Creditors: amounts falling due within one year

	31.03.2026		28.02.2025
	£		£
Bank loans	13,528		0
Taxation and social security	115,219		89,186
Other creditors	18,801		128,163
	147,548		217,349

There is a mortgage included above in respect of which security has been given by the small entity.

7. Creditors: amounts falling due after more than one year

	31.03.2026		28.02.2025
	£		£
Bank loans	235,147		0

8. Called-up share capital

	31.03.2026		28.02.2025
	£		£
Allotted, called-up and fully-paid
90 Ordinary A shares of £ 1.00 each	90		90
10 Ordinary B shares of £ 1.00 each	10		10
	100		100

9. Related party transactions

Transactions with the entity's directors

	31.03.2026		28.02.2025
	£		£
Amounts due to directors	14,266		39,894

The loan to the director is unsecured and repayable on demand.