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Registration number: 13179578

Cavingham Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Cavingham Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Cavingham Ltd

Company Information

Directors | Mr W Evans Mrs A Evans Mr J H Evans Mr W A Evans

Registered office | Vicarage Court 160 Ermin Street Swindon Wiltshire SN3 4NE

Accountants | Regulatory Accounting Ltd T/A Optimum Professional Services Vicarage Court 160 Ermin Street Swindon Wiltshire SN3 4NE

Cavingham Ltd

(Registration number: 13179578)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 5,332 | 7,110
Investment property | 5 | 1,770,000 | 1,270,000
|  | 1,775,332 | 1,277,110
Current assets |  |  |
Debtors | 6 | 770 | 489
Cash at bank and in hand |  | 1,490 | 6,682
|  | 2,260 | 7,171
Creditors: Amounts falling due within one year |  | (547,724) | (210,371)
Net current liabilities |  | (545,464) | (203,200)
Total assets less current liabilities |  | 1,229,868 | 1,073,910
Creditors: Amounts falling due after more than one year |  | (885,565) | (885,565)
Provisions for liabilities |  | (9,867) | -
Net assets |  | 334,436 | 188,345
Capital and reserves |  |  |
Called up share capital | 7 | 104 | 104
Retained earnings |  | 334,332 | 188,241
Shareholders' funds |  | 334,436 | 188,345

Cavingham Ltd

(Registration number: 13179578)
Balance Sheet as at 31 March 2026

For the financial year ending 31 March 2026 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 13 August 2026 and signed on its behalf by:

......................................... Mr W Evans Director

Cavingham Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

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

The address of its registered office is:
Vicarage Court
160 Ermin Street
Swindon
Wiltshire
SN3 4NE
England

These financial statements were authorised for issue by the Board on 13 August 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.

These financial statements are presented in Pounds Sterling (£), which is the Company’s functional
currency. All amounts have been rounded to the nearest pound, unless otherwise indicated.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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.

Cavingham Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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
Plant and machinery | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Office Equipment | 25% reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2025 - 4).

Cavingham Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2025 | 17,037 | 17,037
At 31 March 2026 | 17,037 | 17,037
Depreciation
At 1 April 2025 | 9,927 | 9,927
Charge for the year | 1,778 | 1,778
At 31 March 2026 | 11,705 | 11,705
Carrying amount
At 31 March 2026 | 5,332 | 5,332
At 31 March 2025 | 7,110 | 7,110

5 | Investment properties

| 2026 £
At 1 April | 1,270,000
Additions | 334,343
Fair value adjustments | 165,657
At 31 March | 1,770,000

The properties were valued by an idependent valuer in February 2024 by an independent valuer.

6 | Debtors

Current | 2026 £ | 2025 £
Prepayments | 770 | 489
| 770 | 489

Cavingham Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary of £1 each | 104 | 104 | 104 | 104

8 | Loans and borrowings

Non-current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 885,565 | 885,565

The above loans are secured against the investment properties and there is still an outstanding charge against the company for these.

Current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 149,501 | -