IRIS Accounts Production v26.1.10.61 02710748 Board of Directors 1.8.24 31.7.25 31.7.25 1.7.26 true false true false false true false Auditors Opinion Ordinary 1.00000 Ordinary 0.35000 Ordinary 1.00000 Ordinary 0.35000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02710748 2024-07-31 02710748 2025-07-31 02710748 2024-08-01 2025-07-31 02710748 2023-07-31 02710748 2023-08-01 2024-07-31 02710748 2024-07-31 02710748 ns15:EnglandWales 2024-08-01 2025-07-31 02710748 ns14:PoundSterling 2024-08-01 2025-07-31 02710748 ns10:Director1 2024-08-01 2025-07-31 02710748 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 02710748 ns10:SmallEntities 2024-08-01 2025-07-31 02710748 ns10:Audited 2024-08-01 2025-07-31 02710748 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 02710748 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 02710748 ns10:FullAccounts 2024-08-01 2025-07-31 02710748 ns10:OrdinaryShareClass1 2024-08-01 2025-07-31 02710748 ns10:OrdinaryShareClass2 2024-08-01 2025-07-31 02710748 ns10:Director2 2024-08-01 2025-07-31 02710748 ns10:Director3 2024-08-01 2025-07-31 02710748 ns10:CompanySecretary1 2024-08-01 2025-07-31 02710748 ns10:RegisteredOffice 2024-08-01 2025-07-31 02710748 ns5:CurrentFinancialInstruments 2025-07-31 02710748 ns5:CurrentFinancialInstruments 2024-07-31 02710748 ns5:ShareCapital 2025-07-31 02710748 ns5:ShareCapital 2024-07-31 02710748 ns5:SharePremium 2025-07-31 02710748 ns5:SharePremium 2024-07-31 02710748 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 02710748 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 02710748 ns5:LeaseholdImprovements 2024-08-01 2025-07-31 02710748 ns5:PlantMachinery 2024-08-01 2025-07-31 02710748 ns5:FurnitureFittings 2024-08-01 2025-07-31 02710748 ns5:ComputerEquipment 2024-08-01 2025-07-31 02710748 ns5:LeaseholdImprovements 2024-07-31 02710748 ns5:PlantMachinery 2024-07-31 02710748 ns5:FurnitureFittings 2024-07-31 02710748 ns5:ComputerEquipment 2024-07-31 02710748 ns5:LeaseholdImprovements 2025-07-31 02710748 ns5:PlantMachinery 2025-07-31 02710748 ns5:FurnitureFittings 2025-07-31 02710748 ns5:ComputerEquipment 2025-07-31 02710748 ns5:LeaseholdImprovements 2024-07-31 02710748 ns5:PlantMachinery 2024-07-31 02710748 ns5:FurnitureFittings 2024-07-31 02710748 ns5:ComputerEquipment 2024-07-31 02710748 ns5:CostValuation 2024-07-31 02710748 ns5:AdditionsToInvestments 2025-07-31 02710748 ns5:CostValuation 2025-07-31 02710748 ns5:Subsidiary1 2024-08-01 2025-07-31 02710748 1 ns5:Subsidiary1 2024-08-01 2025-07-31 02710748 ns5:Subsidiary1 2025-07-31 02710748 ns5:Subsidiary1 2024-07-31 02710748 ns5:Subsidiary1 2024-07-31 02710748 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 02710748 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 02710748 ns10:OrdinaryShareClass1 2025-07-31 02710748 ns10:OrdinaryShareClass2 2025-07-31 02710748 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 02710748 ns5:SharePremium 2024-07-31 02710748 ns5:RetainedEarningsAccumulatedLosses 2024-08-01 2025-07-31

REGISTERED NUMBER: 02710748 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

CCA Galleries Limited

| CCA Galleries Limited (Registered number: 02710748) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| CCA Galleries Limited |

COMPANY INFORMATION

for the Year Ended 31 July 2025

| DIRECTORS: | Mr L J P Trevellyan

| Mrs G Duke

| Mr L D Trevellyan

| SECRETARY: | Mr L J P Trevellyan

| REGISTERED OFFICE: | Estate Management Office

| Greenhills Estate

| Tilford Road, Tilford

| Farnham

| Surrey

| GU10 2DZ

| REGISTERED NUMBER: | 02710748 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Paul Laxton FCCA

| AUDITORS: | Xeinadin Audit Limited

| Level 5 A

| Maple House

| 149 Tottenham Court Road

| London

| W1T 7NF

| CCA Galleries Limited (Registered number: 02710748) |

STATEMENT OF FINANCIAL POSITION

31 July 2025

| 31.7.25 |  | 31.7.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 38,963 |  | 31,124 |  |

Investments | 6 | 3,826,004 |  | 3,300,073 |  |

3,864,967 |  | 3,331,197 |  |

CURRENT ASSETS

Stocks | 7 | 221,082 |  | 99,335 |  |

Debtors | 8 | 536,745 |  | 547,093 |  |

Cash at bank and in hand | 64,815 |  | 51,909 |  |

822,642 |  | 698,337 |  |

CREDITORS

Amounts falling due within one year | 9 | (1,641,261 | ) | (999,954 | ) |

NET CURRENT LIABILITIES | (818,619 | ) | (301,617 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,046,348 |  | 3,029,580 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 1,668,500 |  | 1,668,500 |  |

Share premium | 11 | 8,468 |  | 8,468 |  |

Retained earnings | 11 | 1,369,380 |  | 1,352,612 |  |

SHAREHOLDERS' FUNDS | 3,046,348 |  | 3,029,580 |  |

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 1 July 2026 and were signed on its behalf by:

Mr L J P Trevellyan - Director

| CCA Galleries Limited (Registered number: 02710748) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| CCA Galleries Limited is a private company limited by shares, registered in England and Wales. The Company's registered office and principal place of business is Greenhills Estate Office, Greenhills Estate, Tilford Road, Tilford, Farnham, Surrey GU10 2DZ.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Preparation of consolidated financial statements

| The financial statements contain information about CCA Galleries Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Trevellyan Developments Limited, Estate Management Office, Greenhills Estate Tilford Road, Tilford, Surrey, GU10 2DZ.

| Significant judgements and estimates

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Turnover

| Turnover represents amounts receivable from the sale of artworks and related products, net of VAT and trade discounts.

| Revenue is recognised when control of the goods passes to the customer, usually on dispatch or collection, and when the amount can be measured reliably and receipt is probable.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 25% on reducing balance and Straight line over 3 years

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance and Straight line over 25 years

| Office equipment | - | 25% on reducing balance

| Fixtures and fittings includes solar panels which have been treated as long life fixtures & fittings assets which are being depreciated over 25 years (equivalent to 4% straight line)

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment in Artworks

| The company holds a collection of artworks for long-term investment purposes. These assets are measured using the revaluation model, with revaluations reviewed periodically by the directors to ensure that the carrying amount does not differ materially from fair value at the reporting date.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contribution payable are charged to the profit and loss account.

| CCA Galleries Limited (Registered number: 02710748) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 July 2025

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2024 - 9 ) .

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Computer |  | Plant and |  | and |  | Office |

| equipment |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 August 2024 | 67,956 |  | 203,223 |  | 126,637 |  | 22,829 |  | 420,645 |  |

| Additions | 13,563 |  | - |  | 3,000 |  | 2,044 |  | 18,607 |  |

| At 31 July 2025 | 81,519 |  | 203,223 |  | 129,637 |  | 24,873 |  | 439,252 |  |

| DEPRECIATION

| At 1 August 2024 | 67,688 |  | 191,496 |  | 110,782 |  | 19,555 |  | 389,521 |  |

| Charge for year | 2,133 |  | 2,932 |  | 4,649 |  | 1,054 |  | 10,768 |  |

| At 31 July 2025 | 69,821 |  | 194,428 |  | 115,431 |  | 20,609 |  | 400,289 |  |

| NET BOOK VALUE

| At 31 July 2025 | 11,698 |  | 8,795 |  | 14,206 |  | 4,264 |  | 38,963 |  |

| At 31 July 2024 | 268 |  | 11,727 |  | 15,855 |  | 3,274 |  | 31,124 |  |

6. | FIXED ASSET INVESTMENTS

| 31.7.25 |  | 31.7.24

£ | £ |

| Shares in group undertakings | 100 |  | 100 |  |

| Participating interests | 109,375 |  | 84,250 |  |

| Other investments not loans | 3,716,529 |  | 3,215,723 |  |

3,826,004 |  | 3,300,073 |  |

| Additional information is as follows:

| Interest |

| Shares in |  | in other |

| group |  | participating |

| undertakings |  | interests |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 | 100 |  | 84,250 |  | 84,350 |  |

| Additions | - |  | 25,125 |  | 25,125 |  |

| At 31 July 2025 | 100 |  | 109,375 |  | 109,475 |  |

| NET BOOK VALUE

| At 31 July 2025 | 100 |  | 109,375 |  | 109,475 |  |

| At 31 July 2024 | 100 |  | 84,250 |  | 84,350 |  |

| Investments (neither listed nor unlisted) were as follows:

| 31.7.25 |  | 31.7.24

£ | £ |

| Investment in Art Works & Art Hotel | 3,716,529 |  | 3,215,723 |  |

| CCA Galleries Limited (Registered number: 02710748) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 July 2025

6. | FIXED ASSET INVESTMENTS - continued

| The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

| Curwen Studio Limited

| Registered office: Estate Management Office Greenhills Estate, Tilford Road, Tilford, Surrey, GU10 2DZ

| Nature of business: Dormant

| %

| Class of shares: | holding |

| Ordinary | 95.00 |

| 31.7.25 |  | 31.7.24

£ | £ |

| Aggregate capital and reserves | 100 |  | 100 |  |

| The Art bus has been included at the Directors valuation of £420,000 (2024: £470,000).

| The Directors have valued the Art Hotel Investment based on the current proposals at £892,000 (2024: £892,000)

7. | STOCKS

| 31.7.25 |  | 31.7.24

£ | £ |

| Raw materials | - |  | 79,223 |  |

| Finished goods | 221,082 |  | 20,112 |  |

221,082 |  | 99,335 |  |

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade debtors | 100,277 |  | 186,249 |  |

| Amounts owed by group undertakings | 111,136 |  | 111,136 |  |

| Other debtors | 325,332 |  | 249,708 |  |

536,745 |  | 547,093 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Payments on account | 8,469 |  | 8,469 |  |

| Trade creditors | 191,114 |  | 54,597 |  |

| Amounts owed to group undertakings | 1,295,817 |  | 767,058 |  |

| Taxation and social security | 11,874 |  | 52,652 |  |

| Other creditors | 133,987 |  | 117,178 |  |

1,641,261 |  | 999,954 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.7.25 |  | 31.7.24

| value: | £ | £ |

| 1,420,000 | Ordinary | £1 | 1,420,000 |  | 1,420,000 |  |

| 710,000 | Ordinary | £0.35 | 248,500 |  | 248,500 |  |

1,668,500 |  | 1,668,500 |  |

| CCA Galleries Limited (Registered number: 02710748) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 July 2025

11. | RESERVES

| Retained |  | Share |

| earnings |  | premium |  | Totals

£ | £ | £ |

| At 1 August 2024 | 1,352,612 |  | 8,468 |  | 1,361,080 |  |

| Profit for the year | 16,768 |  | 16,768 |  |

| At 31 July 2025 | 1,369,380 |  | 8,468 |  | 1,377,848 |  |

12. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Paul Laxton FCCA (Senior Statutory Auditor)

| for and on behalf of Xeinadin Audit Limited

13. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| The balance due from CCA Galleries International Limited at 31 July 2025 was £164,880 (2024: £160,770).

| The balance due from Trevellyan Operations Limited at 31 July 2025 was £6,169 (2024: £Nil).

14. | ULTIMATE CONTROLLING PARTY

| The controlling party is Trevellyan Developments Limited.

| The ultimate controlling party is Mr L J P Trevellyan.

15. | UNUSED COMMITTED BANK FACILITIES

| As at 31st July 2025 the company had access to the group's unused bank facilities amounting to £5,090,000 under a facility which is cross guaranteed between the holding company and fellow subsidiaries. In addition, group cash balances at 31st July 2025 were £2,439,799 making total funds available of £7,529,799.

16. | SECURED LIABILITIES

| The company's banking facilities are secured by fixed charges together with a debenture incorporating fixed and floating charges over the assets undertaking of the company.