REGISTERED NUMBER: 02207937 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Cathedral Homes Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J French

A D Worden

SECRETARY:

Mrs J French

REGISTERED OFFICE:

9 Heron Close

Tresillian

Truro

Cornwall

TR2 4BH

REGISTERED NUMBER:

02207937 (England and Wales)

ACCOUNTANTS:

Colin Truscott Accountancy Limited

9 Heron Close

Tresillian

Cornwall

TR2 4BH

FIXED ASSETS

Tangible assets

4

1,446

2,169

Investments

5

94,000

94,000

Investment property

6

1,105,000

1,105,000

1,200,446

1,201,169

CURRENT ASSETS

Debtors

7

336,296

362,635

Cash at bank

510,179

537,300

846,475

899,935

CREDITORS

Amounts falling due within one year

8

130,184

124,181

NET CURRENT ASSETS

716,291

775,754

TOTAL ASSETS LESS CURRENT LIABILITIES

1,916,737

1,976,923

PROVISIONS FOR LIABILITIES

34,891

34,369

NET ASSETS

1,881,846

1,942,554

CAPITAL AND RESERVES

Called up share capital

4

4

Capital redemption reserve

2

2

Fair value reserve

93,980

93,980

Retained earnings

1,787,860

1,848,568

1,881,846

1,942,554

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Profit and Loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 April 2026 and were signed on its behalf by:

A D Worden - Director

1.	STATUTORY INFORMATION

Cathedral 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

Financial instruments

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss account, 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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

and 30 September 2025

7,400

DEPRECIATION

At 1 October 2024

5,231

Charge for year

723

At 30 September 2025

5,954

NET BOOK VALUE

At 30 September 2025

1,446

At 30 September 2024

2,169

5.	FIXED ASSET INVESTMENTS

Interests

in

subsidiary

undertakin

£

COST

At 1 October 2024

and 30 September 2025

94,000

NET BOOK VALUE

At 30 September 2025

94,000

At 30 September 2024

94,000

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

1,105,000

NET BOOK VALUE

At 30 September 2025

1,105,000

At 30 September 2024

1,105,000

Fair value at 30 September 2025 is represented by:

£

Valuation in 2015

(215,226

)

Valuation in 2017

(1,791

)

Cost

1,322,017

1,105,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

1,322,017

1,322,017

Investment property was valued on an open market basis on 30 September 2025 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

336,296

362,635

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

21,875

13,750

Tax

3,235

6,948

Social security and other taxes

1,317

1,895

VAT

6,220

4,634

Amount owed to subsidiary undertaking

94,000

94,000

Directors' current accounts

482

482

Accrued expenses

3,055

2,472

130,184

124,181

9.	RELATED PARTY DISCLOSURES

During the year A & W Finance, (a partnership in which Mr AD Worden is a partner), provided management services to the company to the value of £42,792 (2024: £42,792).

Within Other Debtors is a sum of £320,000 (2024: £346,254), loaned to F W Properties Limited (a company in which Mrs J French and Mr A D Worden are directors) and is outstanding at the year end. Interest of £15,350 (2024: £15,350) was charged during the year by Cathedral Homes Limited.