REGISTERED NUMBER: 07853775 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

CAVU PROPERTY DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P Larham

Mr B Quittenton

Mrs J M Quittenton

REGISTERED OFFICE:

4 Comet House

Calleva Park

Aldermaston

Berkshire

RG7 8JA

REGISTERED NUMBER:

07853775 (England and Wales)

ACCOUNTANTS:

Durrants - Calleva

Accountants and Tax Advisors

4 Comet House

Calleva Park

Aldermaston

Berkshire

RG7 8JA

FIXED ASSETS

Tangible assets

4

1,524

1,608

CURRENT ASSETS

Stocks

352,000

248,000

Debtors

5

2,537

1,874

Cash at bank

11

-

354,548

249,874

CREDITORS

Amounts falling due within one year

6

190,236

87,496

NET CURRENT ASSETS

164,312

162,378

TOTAL ASSETS LESS CURRENT LIABILITIES

165,836

163,986

CREDITORS

Amounts falling due after more than one year

7

257,986

257,986

NET LIABILITIES

(92,150

)

(94,000

)

CAPITAL AND RESERVES

Called up share capital

2,006

6

Retained earnings

(94,156

)

(94,006

)

SHAREHOLDERS' FUNDS

(92,150

)

(94,000

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 June 2026 and were signed on its behalf by:

Mr B Quittenton - Director

1.	STATUTORY INFORMATION

CAVU Property Developments 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.

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.

Plant and machinery etc

-

20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

13,067

Additions

1,624

At 31 January 2026

14,691

DEPRECIATION

At 1 February 2025

11,459

Charge for year

1,708

At 31 January 2026

13,167

NET BOOK VALUE

At 31 January 2026

1,524

At 31 January 2025

1,608

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade debtors

778

778

Other debtors

1,759

1,096

2,537

1,874

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Bank loans and overdrafts

1,040

5,466

Trade creditors

4,441

5,633

Amounts owed to group undertakings

30,708

51,320

Other creditors

154,047

25,077

190,236

87,496

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/1/26

31/1/25

£

£

Bank loans

27,986

27,986

Other creditors

230,000

230,000

257,986

257,986

8.	RELATED PARTY DISCLOSURES

Other creditors including >1 year comprise amounts due to the directors.