REGISTERED NUMBER: 08726171 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

CAS PROPERTY INVESTMENTS LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms C A Simmons

REGISTERED OFFICE:

Pump House

Home Farm

Cherington

Shipston upon Stour

Warwickshire

CV36 5HS

REGISTERED NUMBER:

08726171 (England and Wales)

FIXED ASSETS

Investment property

4

2,055,000

1,815,000

CURRENT ASSETS

Debtors

3,779

774

Cash at bank

12,575

18,701

16,354

19,475

CREDITORS

Amounts falling due within one year

1,175,203

1,207,201

NET CURRENT LIABILITIES

(1,158,849

)

(1,187,726

)

TOTAL ASSETS LESS CURRENT LIABILITIES

896,151

627,274

PROVISIONS FOR LIABILITIES

120,269

49,348

NET ASSETS

775,882

577,926

CAPITAL AND RESERVES

Called up share capital

2

2

Non-distributable reserves

481,747

312,668

Retained earnings

294,133

265,256

SHAREHOLDERS' FUNDS

775,882

577,926

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 July 2026 and were signed by:

Ms C A Simmons - Director

1.	STATUTORY INFORMATION

CAS Property Investments Ltd 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

The accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below.

Turnover

Turnover comprises the value of sales (net of value added tax) of services provided in the normal course of business. Revenue is recognised in respect of service contracts when the company obtains the right to consideration.

Investment property

Investment properties are included at valuation or, where in the opinion of the directors the open market value and original cost of the properties are not significantly different, at cost. No depreciation is provided on these properties as the estimated residual value of the properties approximates to the carrying value and any depreciation would be immaterial. Any aggregate surplus or deficit arising from changes in the market value is transferred to a revaluation reserve.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

1,815,000

Revaluations

240,000

At 31 October 2025

2,055,000

NET BOOK VALUE

At 31 October 2025

2,055,000

At 31 October 2024

1,815,000

Fair value at 31 October 2025 is represented by:

£

Valuation in 2017

277,016

Valuation in 2020

85,000

Valuation in 2025

240,000

Cost

1,452,984

2,055,000

Investment property was valued on an open market basis on 31 October 2025 by the Director .

5.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within Other Creditors is an amount of £1,166,629 (2024: £1,191,822) owed to the director by the company.

This amount is interest free and has no set terms of repayment.

6.	CONTROLLING INTERESTS

The directors are considered to be the ultimate controlling parties by virtue of their ability to act in concert in respect of the financial and operating policies of the company.