Company registration number: 15356426

Caha Interiors Limited

Trading as Caha Interiors

Unaudited financial statements

31 December 2025

Caha Interiors Limited

Contents

| Page
Directors and other information | 1
Directors report | 2
Accountants report | 3
Statement of financial position | 4 - 5
Statement of changes in equity | 6
Notes to the financial statements | 7 - 13

Caha Interiors Limited

Directors and other information

Directors | Barry Crowley |
| Patrick Crowley |
| Thomas O'Connor | Appointed 1 September 2025
Secretary | Patrick Crowley |
Company number | 15356426 |
Registered office | Tower Bridge Business Centre |
| 46-48 East Smithfield |
| London |
| England |
| E1W 1AW |
Business address | Tower Bridge Business Centre |
| 46-48 East Smithfield |
| London |
| England |
| E1W 1AW |
Accountants | Paul O'Donovan and Associates |
| Chartered Accountants |
| Monahan House |
| Celtic Business Park |
| Monahan Road |
| Cork |
Bankers | Allica Bank Limited |
| 4TH Floor |
| 164 Bishopsgate |
| London |
| United Kingdom |
| EC2M 4LX |

Caha Interiors Limited

Directors report

Year ended 31 December 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2025.

Principal activity

The principal activity of the company is a diversified sub-contracting company that provides construction services to a variety of clients.

Directors

The directors who served the company during the year were as follows:

Barry Crowley

Patrick Crowley

Thomas O'Connor | (Appointed 1 September 2025)

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 8 June 2026 and signed on behalf of the board by:

__________________________ | __________________________
Barry Crowley | Patrick Crowley
Director | Director

Caha Interiors Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Caha Interiors Limited

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Caha Interiors Limited for the year ended 31 December 2025 as set out on pages to 13 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ACA , we are subject to its ethical and other professional requirements which are detailed at https://www.charteredaccountants.ie.

This report is made solely to the board of directors of Caha Interiors Limited, as a body, in accordance with the terms of our engagement letter dated 25 March 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Caha Interiors Limited and state those matters that we have agreed to state to the board of directors of Caha Interiors Limited as a body, in this report in accordance with the requirements of ACA as detailed at https://www.charteredaccountants.ie To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Caha Interiors Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Caha Interiors Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Caha Interiors Limited. You consider that Caha Interiors Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Caha Interiors Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

______________________________

Paul O'Donovan and Associates

Chartered Accountants

Monahan House

Celtic Business Park

Monahan Road

Cork

Date: 8 June 2026

Caha Interiors Limited

Statement of financial position

31 December 2025

|  | 2025 | 2024
| Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 6 | 44,061 |  | 53,732 |
|  |  | 44,061 |  | 53,732
Current assets |  |  |  |  |
Stocks | 7 | 586,306 |  | 408,066 |
Debtors | 8 | 454,200 |  | 348,355 |
Cash at bank and in hand |  | 180,420 |  | 261,423 |
|  | 1,220,926 |  | 1,017,844 |
Creditors: amounts falling due within one year | 9 | (593,780) |  | (926,343) |
Net current assets |  |  | 627,146 |  | 91,501
Total assets less current liabilities |  |  | 671,207 |  | 145,233
Creditors: amounts falling due after more than one year | 10 |  | (400,000) |  | -
Net assets |  |  | 271,207 |  | 145,233
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 271,107 |  | 145,133
Shareholders funds |  |  | 271,207 |  | 145,233

For the year ending 31 December 2025 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 year in question in accordance with section 476;
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

The notes on pages 7 to 13 form part of these financial statements.

Caha Interiors Limited

Statement of financial position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 8 June 2026, and are signed on behalf of the board by:

__________________________ | __________________________
Barry Crowley | Patrick Crowley
Director | Director

The notes on pages 7 to 13 form part of these financial statements.

Caha Interiors Limited

Statement of changes in equity

Year ended 31 December 2025

| Called up | Profit and | Total
| share | loss |
| capital | account |
| £ | £ | £
At 1 January 2024 | - | - | -
Profit for the year |  | 145,133 | 145,133
Total comprehensive income for the year | - | 145,133 | 145,133
Issue of shares | 100 |  | 100
Total investments by and distributions to owners | 100 | - | 100
At 31 December 2024 and 1 January 2025 | 100 | 145,133 | 145,233
Profit for the year |  | 205,974 | 205,974
Total comprehensive income for the year | - | 205,974 | 205,974
Dividends paid and payable |  | (80,000) | (80,000)
Total investments by and distributions to owners | - | (80,000) | (80,000)
At 31 December 2025 | 100 | 271,107 | 271,207

Caha Interiors Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is Tower Bridge Business Centre, 46-48 East Smithfield, London, England, E1W 1AW.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Caha Interiors Limited

Notes to the financial statements (continued)

Year ended 31 December 2025

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fittings fixtures and equipment | - | 18% reducing balance
Motor vehicles | - | 18% reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Caha Interiors Limited

Notes to the financial statements (continued)

Year ended 31 December 2025

Construction contracts

Where the outcome of construction contracts can be reliably estimated, contract revenue and contract costs are recognised by reference to the stage of completion of the contract activity as at the period end.

Where the outcome of construction contracts cannot be estimated reliably, revenue is recognised to the extent of contract costs incurred that it is probable will be recoverable, and contract costs are recognised as an expense in the period in which they are incurred.

When it is probable that total contract costs will exceed total contract revenue, the expected loss is expenses immediately, with a corresponding provision for an onerous contract being recognised.

Where the collectability of an amount already recognised as contract revenue is no longer probable, the uncollectible amount is expensed rather than recognised as an adjustment to the amount of contract revenue.

The entity uses the percentage of completion method to determine the amounts to be recognised in the period. The stage of completion is measured by reference to the contract costs incurred up to the end of the reporting period as a percentage of total estimated costs for each contract. Costs incurred for work performed to date do not include costs relating to future activity, such as for materials or prepayments.

Caha Interiors Limited

Notes to the financial statements (continued)

Year ended 31 December 2025

Financial instruments

Ordinary Share Capital

The ordinary share capital of the company is presented as equity.

Cash and cash equivalents

Cash consists of cash on hand and demand deposits. Cash equivalents consist of short term highly liquid investments that are readily convertible to known amounts of cash that are subject to an insignificant risk of change in value.

Other financial assets

Other financial assets including trade debtors for goods sold to customers on short-term credit, are initially measured at the undiscounted amount of cash receivable from that customer, which is normally the invoice price. If payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate, this constitutes a financing transaction, and the financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Subsequently, other financial assets are measured at amortised cost less impairment, where there is objective evidence of impairment.

Loans and borrowings

All loans made by the company are initially recorded at the amount of cash advanced plus transaction costs incurred, unless the arrangement constitutes, in effect, a financing transaction, in which case it is measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument. Subsequently loans made by the company are stated at amortised cost using the effective interest rate method less impairment, where there is objective evidence of impairment.

All borrowings by the company, with exception of loans from directors who are natural persons and shareholders in the company (or close members of the family of such persons), are initially recorded at the amount of cash received less separately incurred transactions costs, unless the arrangement constitutes, in effect, a financing transaction, in which case it is measured at the present value of future payments discounted at a market rate if interest for a similar debt instrument. Subsequently, borrowings are stated at amortised cost using the effective interest rate method.

Loans from directors who are natural persons and shareholders in the company (or close members of the family of such persons) are initially measured at transaction price and not discounted on subsequent measurement.

The computation of amortised cost includes any issue costs, transaction costs and fees, and any discounted or premium on settlement, and the effect of this to amortise these amounts over the expected borrowing period. Loans with no stated interest rate and repayable within one year or on demand are not amortised. Loans and borrowings are classified as current assets or liabilities unless the borrower has an unconditional right to defer settlement of the liability for at least twelve months after the financial year end date.

Caha Interiors Limited

Notes to the financial statements (continued)

Year ended 31 December 2025

Other financial liabilities

Other financial liabilities, including trade creditors arising from goods purchased from suppliers on short-term credit, are initially measured at the undiscounted amount owed to the creditor, which is normally the invoice price. Liabilities which are settled within one year are not discounted. If payment Is deferred beyond normal business terms or is financed at a rate of interest that is not market rate, this constitutes a financing transaction, and the financing liability is measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument. Subsequently, other financial liabilities are measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 11 (2024: 9).

The aggregate payroll costs incurred during the year were:

| Year | 381 day
| ended | period end
| 2025 | 2024
| £ | £
Wages and salaries | 804,648 | 339,754
Social security costs | 16,511 | 23,674
Other pension costs | 5,309 | 5,773
| 826,468 | 369,201

5. Profit before taxation

Profit before taxation is stated after charging/(crediting):

| 2025 | 2024
| £ | £
Depreciation of tangible assets | 9,672 | 11,795

Caha Interiors Limited

Notes to the financial statements (continued)

Year ended 31 December 2025

6. Tangible assets

| Plant and | Motor | Total
| machinery | vehicles |
| £ | £ | £
Cost |  |  |
At 1 January 2025 and 31 December 2025 | 39,547 | 25,980 | 65,527
Depreciation |  |  |
At 1 January 2025 | 7,118 | 4,676 | 11,794
Charge for the year | 5,837 | 3,835 | 9,672
At 31 December 2025 | 12,955 | 8,511 | 21,466
Carrying amount |  |  |
At 31 December 2025 | 26,592 | 17,469 | 44,061
At 31 December 2024 | 32,429 | 21,304 | 53,733

7. Stocks

| 2025 | 2024
| £ | £
Work in progress | 586,306 | 408,066

8. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 52,694 | 172,434
Amounts owed by group undertakings and undertakings in which the company has a participating interest | - | 13,434
Other debtors | 401,506 | 162,487
| 454,200 | 348,355

Caha Interiors Limited

Notes to the financial statements (continued)

Year ended 31 December 2025

9. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 483,908 | 239,858
Corporation tax | 70,439 | 40,264
Social security and other taxes | 32,804 | 20,925
Other creditors | 6,629 | 625,296
| 593,780 | 926,343

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

| 2025 | 2024
| £ | £
Other creditors | 400,000 | -

11. Directors advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

|  | 2025 |
|  | Year ended |
| Balance | Advances | Amounts | Balance
| brought | /(credits) to | repaid | o/standing
| forward | the directors |  |
| £ | £ | £ | £
Thomas O'Connor | 13,434 | 173,122 | (88,000) | 98,556

Director's loan amounts are included in other debtors in note 8.

Caha Interiors Limited

Notes to the financial statements (continued)

Year ended 31 December 2025

12. Related party transactions

The parties are related to the extent that Barry Crowley and Patrick Crowley are directors of CField Construction Limited.

Patrick Crowley is a 51% beneficial owner of Caha Interiors Limited and a 100% beneficial owner of CField Construction Limited through his shareholding of Caipin Limited.

CField Construction Limited advanced Caha Interiors Limited £400,000 during the year and this is owed the end of the year. It is included in the other creditor's note 10.

Thomas O'Connor is a beneficial owner of Caha Interiors Limited through his shareholding of Four Mile House ROS Limited which has a 49% shareholding in Caha Interiors Limited.

During the year, a £80,000 dividend was paid to Four Mile House ROS Limited.

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