Registration number: 06723606

CA Mortgage Services Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

CA Mortgage Services Limited

Company Information

Directors

Mr I J Rogers Ms L Powell

Company secretary

Mr I J Rogers

Registered office

8 Clos y Goron Pontllanfraith Blackwood Gwent NP12 2HZ

Accountants

W J James & Co Bishop House 10 Wheat Street Brecon Powys LD3 7DG

CA Mortgage Services Limited

(Registration number: 06723606)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,024	1,205
Current assets
Debtors	5	-	28,571
Cash at bank and in hand		57,736	32,714
		57,736	61,285
Creditors: Amounts falling due within one year	6	(34,149)	(11,787)
Net current assets		23,587	49,498
Total assets less current liabilities		24,611	50,703
Provisions for liabilities		(219)	(229)
Net assets		24,392	50,474
Capital and reserves
Called up share capital	7	104	104
Retained earnings		24,288	50,370
Shareholders' funds		24,392	50,474

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 July 2026 and signed on its behalf by:
 

CA Mortgage Services Limited

(Registration number: 06723606)
Balance Sheet as at 31 October 2025

......................................... Mr I J Rogers Company secretary and director

......................................... Ms L Powell Director

CA Mortgage Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales within the United Kingdom.

The address of its registered office is:
8 Clos y Goron
Pontllanfraith
Blackwood
Gwent
NP12 2HZ
Wales

These financial statements were authorised for issue by the Board on 24 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover represents sales of services. Turnover is recognised when the service is physically delivered to the customer.

Government grants

Government grants receivable for the purpose of giving immediate financial support to the entity are recognised as income in the period during which the amounts become receivable.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

CA Mortgage Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	15% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

CA Mortgage Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

CA Mortgage Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 November 2024	3,616	3,616
At 31 October 2025	3,616	3,616
Depreciation
At 1 November 2024	2,411	2,411
Charge for the year	181	181
At 31 October 2025	2,592	2,592
Carrying amount
At 31 October 2025	1,024	1,024
At 31 October 2024	1,205	1,205

5

Debtors

Current	2025 £	2024 £
Other debtors	-	28,571
	-	28,571

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	8	1,847
Taxation and social security	15,366	7,945
Accruals and deferred income	1,440	1,260
Other creditors	17,335	735
	34,149	11,787

CA Mortgage Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary share capital of £1 each	100	100	100	100
Ordinary 'A' share capital of £1 each	2	2	2	2
Ordinary 'B' share capital of £1 each	2	2	2	2
	104	104	104	104