REGISTERED NUMBER: 01728321 (England and Wales)

Financial Statements for the Year Ended 31 October 2025

for

CAVING SUPPLIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P J Brown

C Brown

S J Brown

A J Brown

SECRETARY:

P J Brown

REGISTERED OFFICE:

19 London Road

Buxton

High Peak

Derbyshire

SK17 9PA

REGISTERED NUMBER:

01728321 (England and Wales)

ACCOUNTANT:

Mourne & Co

10 Market Street

Chapel-en-le-Frith

High Peak

Derbyshire

SK23 0HH

BANKERS:

Barclays Bank Plc

5 The Quadrant

Buxton

High Peak

Derbyshire

SK17 6AW

FIXED ASSETS

Tangible assets

5

6,247

6,941

CURRENT ASSETS

Debtors

6

10,343

3,138

Cash at bank and in hand

13,067

17,790

23,410

20,928

CREDITORS

Amounts falling due within one year

7

26,887

15,197

NET CURRENT (LIABILITIES)/ASSETS

(3,477

)

5,731

TOTAL ASSETS LESS CURRENT LIABILITIES

2,770

12,672

CAPITAL AND RESERVES

Called up share capital

8

8,046

8,046

Share premium account

9

8,044

8,044

Retained earnings

9

(13,320

)

(3,418

)

SHAREHOLDERS' FUNDS

2,770

12,672

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 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 10 July 2026 and were signed on its behalf by:

P J Brown - Director

1.	STATUTORY INFORMATION

Caving Supplies 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.	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 principal accounting policies adopted in the preparation of the financial statements are set out below.

The financial statements have been prepared under the historic cost convention, except for modification to a fair value basis for certain fixed assets, as specified in the accounting policies below.

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 & equipment

-

10% on reducing balance

Financial instruments

The following assets and liabilities are classified as financial instruments; trade debtors, trade creditors, bank loans and directors loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

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.

Employee benefits

Short term employee benefits, including holiday pay, are recognised as an expense in the Statement of Income and Retained Earnings in the period in which they are incurred.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.	TANGIBLE FIXED ASSETS

Plant &

equipment

£

COST

At 1 November 2024

and 31 October 2025

118,225

DEPRECIATION

At 1 November 2024

111,284

Charge for year

694

At 31 October 2025

111,978

NET BOOK VALUE

At 31 October 2025

6,247

At 31 October 2024

6,941

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

10,343

3,138

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

212

1,479

VAT

2,496

2,563

Other creditors

1,871

41

Directors' current accounts

20,808

9,614

Accrued expenses

1,500

1,500

26,887

15,197

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

8,046

Ordinary

£1

8,046

8,046

9.

RESERVES

Share

Retained

premium

earnings

account

Totals

£

£

£

At 1 November 2024

(3,418

)

8,044

4,626

Deficit for the year

(9,902

)

(9,902

)

At 31 October 2025

(13,320

)

8,044

(5,276

)

10.	ULTIMATE CONTROLLING PARTY

The company was throughout the year under the control of the director P J Brown.