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Registered number: 13383096
Caro Properties Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13383096
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,214,340 4,652,000
4,214,340 4,652,000
CURRENT ASSETS
Debtors 5 469,780 673,293
Cash at bank and in hand 164,974 25,288
634,754 698,581
Creditors: Amounts Falling Due Within One Year 6 (11,969 ) (12,028 )
NET CURRENT ASSETS (LIABILITIES) 622,785 686,553
TOTAL ASSETS LESS CURRENT LIABILITIES 4,837,125 5,338,553
Creditors: Amounts Falling Due After More Than One Year 7 (2,617,847 ) (2,917,434 )
NET ASSETS 2,219,278 2,421,119
CAPITAL AND RESERVES
Called up share capital 8 1,100 1,100
Share premium account 2,188,384 2,188,384
Profit and Loss Account 29,794 231,635
SHAREHOLDERS' FUNDS 2,219,278 2,421,119
Page 1
Page 2
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Caroline Syson
Director
20/08/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Caro Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13383096 . The registered office is The Oak Tree, Ellenbrook Lane, Hatfield, AL10 9NT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No Depreciation
Leasehold No Depreciation
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Leasehold Total
£ £ £
Cost
As at 1 April 2025 4,652,000 - 4,652,000
Additions - 2,340 2,340
Disposals (440,000 ) - (440,000 )
As at 31 March 2026 4,212,000 2,340 4,214,340
Net Book Value
As at 31 March 2026 4,212,000 2,340 4,214,340
As at 1 April 2025 4,652,000 - 4,652,000
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Page 4
5. Debtors
2026 2025
£ £
Due within one year
Director's loan account 204,366 430,585
Amounts owed by group undertakings 265,414 242,708
469,780 673,293
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Rent deposits 11,969 11,488
Accruals and deferred income - 540
11,969 12,028
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 2,617,847 2,917,434
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,100 1,100
9. Related Party Transactions
At the year-end, the directors owed the company £204,366 (2025: £430,585). This balance is included within debtors. This loan is interest free and repayable upon demand.
The the year-end, the parent company owed the company £265,414 (2025: £242,708). This balance is included within debtors. This loan is interest free and repayable upon demand.
10. Ultimate Controlling Party
The company's ultimate controlling party is St James Investment Properties Ltd by virtue of his ownership of 100% of the issued share capital in the company.
Page 4